Section 14-120-404 - Due dates of taxes(a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied.(b)(1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied.(2) The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made.(3) The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid.(4) However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year.Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859; Acts 2011, No. 175, § 3.