Section 14-805 - Priority of liens.

§ 14-805. Priority of liens.
 

(a)  Real property.- From the date property tax on real property is due, liability for the tax and a 1st lien attaches to the real property in the amount of the property tax due on the real property. 

(b)  Personal property.- From the date property tax on personal property is due, liability for the tax and a 1st lien attaches to the personal property in the amount of the property tax due on the personal property. 
 

[1985, ch. 8, § 2; 1988, ch. 622.]