Liens run with the land. Liens attach to the property, not the property owner. The order in which claims against the property will be satisfied. Generally, real estate taxes and special assessments take priority over all other liens. Other liens follow in the order that they were recorded.
Some exceptions exist, particularly for mechanic's liens.
Subordination agreements between lien holders can change priority. Real Estate Tax Liens A. General ad valorem tax 1. They are levied by taxing bodies as a government power. Sanitary districts g. Parks, forest preserve and recreation districts 2. Ad valorem are specific, involuntary, statutory liens.