Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-802

(a) The assessment, the collection of the assessment, and the delinquencies, if any, shall be collected and enforced in the same manner, all as provided in this part, and by law, and the compensation of the trustee for collecting and paying over the assessment shall be the same as is provided by § 69-5-931.

(b) For this special assessment, the court may fix the dates within which the assessment shall be collected, the court fixing the same within such dates as the court shall deem reasonable for the collection of the same.

(c) The assessments shall be a lien upon the respective tracts of land in the district upon which the assessment is made, but shall be inferior to the lien of any assessment that shall thereafter be made for the purpose of creating a fund for the payment of bonds and the interest on the same, as provided in this part and part 9 of this chapter and by law.