It is the duty of the register immediately to file the abstract and to record the abstract in the lien book.
Code 1932, § 8055; T.C.A (orig. ed.), § 20-303.
Law Reviews.
Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707.