42-17308. Lien of deferred taxes and accrued interest
Deferred taxes and accrued interest under this article are a lien against the property. The lien:
1. Attaches on the date the certificate of deferral is recorded.
2. Has priority over:
(a) Any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded.
(b) Any lien attaching after the certificate of deferral is recorded.
3. May not be enforced except as provided in this article.
Section: Previous 42-17301 42-17302 42-17303 42-17304 42-17305 42-17306 42-17307 42-17308 42-17309 42-17310 42-17311 42-17312 42-17313 42-17401 42-18001 NextLast modified: October 13, 2016