§ 44-14-21 - Lien on real estate.
SECTION 44-14-21
§ 44-14-21 Lien on real estate. – The amount of any tax, penalty, and interest charge imposed upon any bankinginstitution under the provisions of this chapter shall, until collected,constitute a lien upon the banking institution's real estate located in thisstate, and the lien shall take precedence over any other lien or encumbrance onthe real estate.