Escrow & Title

In West Virginia, a tax lien for unpaid property taxes has what priority relative to other liens?

AIt is subordinate to all private mortgages
BIt takes priority over most other liens, including mortgages✓ Correct
CIt has equal priority with mortgage liens and is prorated
DIts priority depends on the date of recordation

Explanation

Property tax liens are generally given super-priority status in West Virginia, taking precedence over most other liens including mortgages, regardless of when they were recorded. Lenders therefore require tax escrows to protect their security interest.

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