Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 27202. Lien of claims

Tax claims, including water rates and sewage service charges, shall be a first lien against the property from the date when they first become due and shall have priority over any other claim against the property including mortgages, judgment claims, liens or other obligations with which the property may have or shall become charged.  The only exceptions are costs taxed as part of the sale under this act and those tax liens of the Commonwealth which have priority over local tax liens under existing statutes.