First lien 2. All general real property taxes are a first lien. Lien of taxes is not satisfied by statutory sale of property, but the sale only operates to transfer the lien to the purchaser. Special assessments are subsequent to general taxes in distribution of proceeds of tax foreclosure sale. Since taxes are required to be paid and are a first lien on land, agreement to pay taxes and highest rate of interest is usurious and invalidates mortgage to extent of usury.
Taxes take precedence over all other liens.
1 Neb. Unof. Lien of taxes due to county was inferior to perfected loan of agency of United States. Proceeds of sale of real estate of bankrupt corporation were allocated first to county for real estate taxes. Miscellaneous Where right to levy certain taxes is clearly conferred on cities of metropolitan class, such cities may supply the details necessary for full exercise of such power. Life tenant should pay taxes on land during continuance of his estate.