Property Ownership

In South Dakota, which of the following would survive the foreclosure of a first mortgage and remain as an encumbrance on the property after the foreclosure sale?

ASecond mortgage liens subordinate to the first mortgage
BProperty tax liens✓ Correct
CJudgment liens recorded after the first mortgage
DMechanic's liens filed after the first mortgage

Explanation

Property tax liens have priority over all other liens, including first mortgages, regardless of when they were recorded. After a foreclosure sale, property tax liens survive and must be paid by the new owner.

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