{"data":{"id":"us-tn/tenn.-code-ann.-7-64-209","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 7-64-209","heading":"[For contingent amendment, see the Compiler's Notes.] Interest - Lien for unpaid taxes","body":"In the event of a sale of the property, the deferred taxes shall not be submitted to penalty as provided for delinquent taxes, but shall be subject to interest at the rate of ten percent (10%) per annum, and the accrued taxes and interest at ten percent (10%) per annum shall remain a first lien on the property in favor of the local government involved until paid and without being subject to the statutes of limitations.","path":["TN Code","Title 7","Chapter 64"],"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":"05f9f89e6d9bb25d6f1980e16f364884b74452043ab6f483fb10d488479c1e27","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-7-64-208","next":"us-tn/tenn.-code-ann.-7-64-210"},"notice":"GroundRules: Original legal text. Not legal advice."}