Section 914. Parity 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 rank on a parity 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 or parity different from other
      holders or owners thereof, the tax liens of such tax district shall rank
      in priority as provided in such law.