Escrow & Title

Which of the following liens in Nebraska is typically given the highest priority regardless of recording date?

AA first mortgage
BProperty tax lien✓ Correct
CMechanic's lien
DJudgment lien

Explanation

Property tax liens in Nebraska enjoy super-priority status — they take precedence over virtually all other liens (including mortgages) regardless of when they were recorded. This is a major concern for lenders and buyers.

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