{"data":{"id":"us-tn/tenn.-code-ann.-67-5-1332","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-1332","heading":"Lien of taxes - Delinquency","body":"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.","path":["TN Code","Title 67","Chapter 5"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"1dd24a7f37d38affebcb8064432f509b8d5152601e23a92549ac213ac11c366e","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1331","next":"us-tn/tenn.-code-ann.-67-5-1333"},"notice":"GroundRules: Original legal text. Not legal advice."}