TCA § 7-64-104 — Deferral — Lien for unpaid taxes. [For contingent amendment, see the Compiler's Notes.]
When real property tax payment is deferred, the taxes keep accruing annually, but they do not become due until the deferral ends. The unpaid taxes become a first-priority lien and earn 10% interest per year.
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- Jurisdiction
- United States — Tennessee
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- Act or statute
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- en
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real property tax tax deferral tax lien
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TCA § 7-64-104 — Deferral — Lien for unpaid taxes. [For contingent amendment, see the Compiler's Notes.]
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