42-17308. Lien of deferred taxes and accrued
interest


Deferred taxes and accrued interest under this article are a lien against the
property. The lien:


1. Attaches on the date the certificate of deferral is recorded.


2. Has priority over:


(a) Any mortgage, reverse mortgage, deed of trust or other real property security
interest that is recorded before the certificate of deferral is recorded.


(b) Any lien attaching after the certificate of deferral is recorded.


3. May not be enforced except as provided in this article.