The assessment so made shall be a lien upon the respective tracts of land upon which it is assessed; and this lien shall be enforced in the same manner as provided for the enforcement of liens in §§ 69-5-819 — 69-5-823.
Assessment constitutes lien
Tenn. Code Ann. § 69-5-112, under Establishment and General Provisions.
Tenn. Code Ann. § 69-5-112