US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    63-1003.  LIEN AND EFFECT OF DELINQUENCY. (1) Any delinquency on real
property taxes in accordance with the provisions of this title shall
constitute a perpetual lien in favor of the county for all property taxes,
late charges and interest on the property described and shall entitle the
county to a tax deed for such property in the manner provided for in this
title. Such delinquency entry shall further constitute prima facie evidence in
any legal proceedings in which it may lawfully be used that the property
described was subject to appraisal, assessment and taxation at the time the
same was assessed, that said property was appraised, assessed and equalized
according to law, that the property taxes levied on such property were levied
according to law, that such taxes were not paid before the delinquency became
effective, and that the property and taxes were entered upon the property
roll.
    (2)  Any delinquency on personal property taxes in accordance with the
provisions of this title shall be a first and prior, perpetual lien, except as
otherwise provided by law, upon such personal property and all real and
personal property of the owner of such personal property until all property
taxes due upon such personal property have been paid.