{"data":{"id":"us-tn/tenn.-code-ann.-7-32-131","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 7-32-131","heading":"Lien of assessment - Tax sale","body":"(a) 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.\n(b) 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.","path":["TN Code","Title 7","Chapter 32"],"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":"1dbf14fc1e3afc0fa870c9f09d63e61ab2fd8ee2bae5193b0b46774ef2b42396","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-7-32-130","next":"us-tn/tenn.-code-ann.-7-32-132"},"notice":"GroundRules: Original legal text. Not legal advice."}