City of Brunswick v. Gordon Realty Co.

It is provided in the Civil Code (1910), § 3329 : “The following liens are established in this State: (1) Liens in favor of the State, counties, and municipal corporations for taxes.” And in § 3333: “Liens for taxes due the State or any county thereof, or municipal corporation therein, shall cover the property of taxpayers liable to tax, from the time fixed by law for valuation of the same in each year until such taxes are paid. . . Such liens for taxes are hereby declared superior to all other liens, and shall rank between themselves as follows: First in rank, taxes due the State; second in…