Among the following liens, which one is paid first when a property is sold?

When a property is sold, the priority of liens will determine which ones are paid first from the proceeds of that sale. In this hierarchy, real estate tax liens take precedence over other types of liens. This means that any unpaid real estate taxes are settled before any other financial claims against the property.

The reason real estate tax liens are given priority is that they are considered a form of obligation to the government. Local governments rely on property taxes for funding essential services, and the law ensures that these obligations are addressed promptly. This is why the real estate tax lien is paid first at the time of a property sale.

Understanding this priority is crucial for anyone involved in real estate transactions, as it can significantly affect the net proceeds received from the sale and the liabilities that need to be cleared first.