Stephens v. First National Bank

1. Liens for taxes due the State or any county thereof cover the property of taxpayers liable to tax from the time fixed by law for the valuation of the same in each year until such taxes are paid. Such liens for taxes are superior to all other liens. A sale of property under execution issued from a court of competent jurisdiction does not divest the lien of the State or county for taxes. Phœnix Mutual Life Ins. Co. v. Appling County, 164 Ga. 861 (139 S. E. 674); Wilson v. Boyd, 84 Ga. 34 (10 S. E. 499) ; Planters Warehouse Co. v. Simpson, 164 Ga. 190 (138 S. E. 55). The foregoing principles…