Escrow & Title

A Virginia property tax lien differs from a private lien (such as a deed of trust) in that:

AA property tax lien must be recorded to have priority
BA property tax lien has automatic super-priority over all other liens✓ Correct
CA property tax lien requires court action to enforce
DA property tax lien expires after 3 years

Explanation

In Virginia, property tax liens have super-priority and take precedence over all other liens and encumbrances, including deeds of trust, regardless of recording date. They do not need to be separately recorded to have this priority.

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