Tennessee § 67-5-1332 - Lien of taxes — Delinquency.

Full text of Tennessee Tennessee Code Annotated § 67-5-1332 — Lien of taxes — Delinquency., with citation guidance and answers to common questions.

§ 67-5-1332. Lien of taxes — Delinquency.

The taxes so assessed in behalf of counties, towns, and cities shall be a first lien upon the property from January 1 of the year for which the taxes are assessed, and they shall become due and delinquent as all other ad valorem taxes. Acts 1973, ch. 226, § 11; T.C.A., § 67-936; Acts 2019, ch. 118, § 3. Amendments. The 2019 amendment deleted “the state,” preceding “counties, towns, and cities”. Effective Dates. Acts 2019, ch. 118, § 5. April 9, 2019.

Source: official Tennessee text · Last verified 2026-08-27

Related Tennessee Legal Topics

Frequently Asked Questions About Tennessee § 67-5-1332

What does Tennessee Code Annotated § 67-5-1332 cover?

Section 67-5-1332 ("Lien of taxes — Delinquency.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Tennessee § 67-5-1332?

A common citation format is "Tennessee Code Annotated § 67-5-1332" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Tennessee law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.

How does Tennessee § 67-5-1332 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.