Tennessee § 6-22-111 - Tax liens — Errors and irregularities in assessment.

§ 6-22-111. Tax liens — Errors and irregularities in assessment.

All municipal taxes on real estate in the city, and all penalties and costs accruing thereon, are hereby declared to be a lien on such realty from and after January 1 of the year for which same are assessed, superior to all other liens, except the liens of the United States, the state and the county, for taxes legally assessed thereon, with which it shall be a lien of equal dignity. No assessment shall be invalid because the size and dimensions of any tract, lot or parcel of land shall not have been precisely named nor the amount of the valuation or tax not correctly given, nor because the property has been assessed in the name of a person who did not own the same, nor because the same was assessed to unknown owners, nor on account of any objection or informality merely technical, but all such assessments shall be good and valid. The board of commissioners shall have power to correct any errors in the tax assessments upon a certificate filed by the assessor of property or assessing body. Acts 1921, ch. 173, art. 10, § 6; Shan. Supp., § 1997a176; Code 1932, § 3573; Acts 1974, ch. 771, § 3; T.C.A. (orig. ed.), § 6-2212; Acts 2008, ch. 971, § 1. Compiler's Notes. Acts 2008, ch. 971, § 1 provided that the code commission is directed to change all references to “tax assessor”, wherever such references appear, to “assessor of property”, as such sections are amended or volumes are replaced. See § 1-1-116 .