Subject to § 67-5-904, each item of tangible personal property required to be listed on the schedule as provided by this part is subject to a first lien securing the property taxes, interest, and court costs as may be levied upon the total assessment of tangible personal property.
Schedules — Tangible personal property subject to § 67-5-904
Tenn. Code Ann. § 67-5-905, under Classification and Assessment — Tangible Personal Property.
Tenn. Code Ann. § 67-5-905