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AGO Opinions with Topic: PRIORITY OF LIEN OVER PREVIOUS MORTGAGE
AGO 1952 No. 438 >  December 15, 1952
COUNTIES - REAL ESTATE SALES TAX - PRIORITY OF LIENS - PRIORITY OF LIEN OVER PREVIOUS MORTGAGE
COUNTIES ‑- REAL ESTATE SALES TAX ‑- PRIORITY OF LIENS‑-PRIORITY OF LIEN OVER PREVIOUS MORTGAGE A previously executed and separate mortgage has priority over the lien of the real estate excise tax imposed upon a subsequent sale to another than the mortgagee.
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