48-3164. Priority of mortgage liens


The mortgage liens into which assessments or tax liens are converted by mortgage, as
provided by this article, shall constitute negotiable mortgage liens upon such lands in
accordance with the priority established by the district board, notwithstanding the
conversion of assessment or tax liens into mortgage or contract liens, and shall be prior
and superior to all other liens or encumbrances except liens of state, county and
district taxes not converted.