A lien is declared and shall exist upon all the property of each railroad in default for the payment of the fee prescribed, together with all penalties accruing hereunder, which liens shall be superior to all other liens, except those for federal, state, county and municipal taxes.
Lien for fees and penalties
Tenn. Code Ann. § 65-3-204, under Inspection, Control, and Supervision Fee.
Tenn. Code Ann. § 65-3-204