Deadline for delinquent 2021 Liens
Tuesday, September 15th
"Intent to Lien Notices" will be processed via certified mail and postmarked for Tuesday, September 1st 2026. This will fulfil legal obligations to notify any lot owners with delinquent annual dues dated for fiscal year 2021. Automatic liens will be filed within 10 business days of postmark.
Once liens have been recorded, payment arrangements and waivers will no longer be available for past due balances on delinquent lots. Lien payments CANNOT be made directly to EMPOA. Payment for the full "Release of Lien" amount must be presented either in-person at the following location or mailed to:
Johnson, Murrell & Associates
150 Court Avenue
Sevierville, TN 37862
ATTN: Jordan Whaley
Once liens have been satisfied, a notarized "Release of Lien" certificate will be issued to the lot owner. Lot owners are solely responsible for recording any issued "Release of Lien" certificates at the Sevier County Register of Deeds.
Unsatisfied liens WILL be subject to timely foreclosure proceedings.
Liens can also be avoided by acquiring an approved "Temporary Financial Hardship Waiver" or a "Scheduled Payment Plan" from the links below prior to the deadline. These options will NOT be available after Tuesday, September 15th 2026.











