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.
Lien of taxes — Delinquency
Tenn. Code Ann. § 67-5-1332, under Classification and Assessment — Utilities and Carriers.
Tenn. Code Ann. § 67-5-1332