Escrow & Title

Which of the following liens has the highest priority in Arkansas?

AA first mortgage recorded 5 years ago
BA property tax lien✓ Correct
CA mechanic's lien filed last month
DA second mortgage recorded 3 years ago

Explanation

Property tax liens in Arkansas (and most states) have the highest priority over all other liens, including mortgages, regardless of when the other liens were recorded. They are a superior lien by statute.

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