Section 912. Priority of tax liens  


Latest version.
  • All tax liens of tax districts which
      become liens against a parcel of real property in the same calendar year
      shall have priority over all tax liens of preceding years  against  such
      parcel except that where a general, special or local law provides that a
      tax  district holding and owning a tax lien for levies imposed by it has
      rights of priority different from other holders or owners  thereof,  the
      tax  liens  of  such  tax district shall rank in priority as provided in
      such law.