Escrow & Title

In Oregon, which of the following liens has the highest priority?

AA first mortgage recorded 1 year ago
BProperty tax lien assessed this year✓ Correct
CA mechanics' lien filed 6 months ago
DA judgment lien recorded 2 years ago

Explanation

Property tax liens in Oregon have super-priority — they take precedence over all other liens including mortgages, regardless of when they were recorded. This ensures local governments can collect property taxes even when properties are heavily mortgaged.

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