Section 42-17153 - Lien for taxes; time lien attaches; priorityA. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on the assessed property.B. A tax that is levied against personal property of a person who owns real property of a value of less than two hundred dollars in the county is a personal liability of the property owner, in addition to being a lien against the property.C. The lien: 1. Attaches on January 1 of the tax year.2. Is not satisfied or removed until one of the following occurs:(a) The taxes, penalties, charges and interest are paid.(b) Title to the property has finally vested in a purchaser under a sale for taxes.(c) A certificate of removal and abatement has been issued pursuant to section 42-18353.3. Is prior and superior to all other liens and encumbrances on the property, except: (a) Liens or encumbrances held by this state.(b) Liens for taxes accruing in any other years.D. For taxpayers valued by the department pursuant to section 42-14151, the lien shall attach to all property, real and personal, regardless of the taxing jurisdiction where such property is located. Such lien will attach to the entire system and may not be released by payment of a portion of the tax liability relating to a single portion or component of the system.E. If a political subdivision of this state acquires title to property after December 31, 1998, any lien for delinquent taxes on the property:1. Is not abated, extinguished, discharged or merged in the title to the property unless approved by the county board of supervisors.2. Is enforceable in the same manner as other delinquent tax liens.