Escrow & Title

In Arizona, a property tax lien has 'super-priority' over other liens because:

AIt was created by state statute and is given priority over all other lien types, including first mortgages✓ Correct
BIt has priority only over judgment liens, not mortgages
CIts priority is determined by recording date like other liens
DSuper-priority only applies in federal tax lien cases

Explanation

Arizona property tax liens have super-priority by statute—they are superior to all other liens on the property, including first mortgages recorded earlier. This is why lenders require property tax impound accounts to ensure taxes are paid.

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