Sunday, September 9, 2012
Section 257 of R A 7160
SEC. 257. Local Governments Lien. - The basic real property tax and any other tax levied under this Title constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses.
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If there are other claims over the property, payment of real property taxes takes over all priority to be paid first.
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