Every tax declared in this chapter to be a lien on real property, and every public
improvement assessment declared by law to be a lien on real property, have priority
over all other liens on the property, regardless of the time of their creation.Any tax or assessment described in the preceding sentence shall be given priority
over matters including, but not limited to, any recognizance, deed, judgment, debt,
obligation, or responsibility with respect to which the subject real property may
become charged or liable.
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