City of Lake Worth v. McLeod

The only question presented, is .whether liens upon lands for special assessments for public-improvements that afford individual property benefits, are of equal dignity with the liens upon the same lands for State and county ad valorem taxes. Statutes regulate tax liens and priorities.

The statutes of the State provide:

“All real and-personal property shall be subject to. tax ation on the first day of January of each year, and this Chapter shall create a lien hpon such property for the purposes thereof superior to all others, which lien in addition to the provisions of this Chapter for the…