Tennessee § 7-32-131 - Lien of assessment — Tax sale.
Full text of Tennessee Tennessee Code Annotated § 7-32-131 — Lien of assessment — Tax sale., with citation guidance and answers to common questions.
§ 7-32-131. Lien of assessment — Tax sale.
All such assessments shall constitute a lien on the respective lots or parcels of land upon which they are levied, superior to all other liens except those of the state, county and city for taxes. The enforcement by the state, county, and city of their liens for taxes on any lot or parcel of land upon which has been levied an assessment for any improvement authorized by this chapter shall not operate to discharge or in any manner affect the city's or town's lien for such assessment; however, a purchaser at a tax sale by the state, county, or city of any lot or parcel of land upon which the assessment has been levied shall take the same subject to the lien of such assessment, and if bought by the state, any conveyance of the title thus acquired or any redemption shall be subject to the lien of such assessment. Acts 1913 (1st Ex. Sess.), ch. 18, § 6; Shan., § 1991a26; Code 1932, § 3433; T.C.A. (orig. ed.), § 6-1131.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 7-32-131
What does Tennessee Code Annotated § 7-32-131 cover?
Section 7-32-131 ("Lien of assessment — Tax sale.") 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 § 7-32-131?
A common citation format is "Tennessee Code Annotated § 7-32-131" (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 § 7-32-131 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.