AGO Opinion Topics: PRIORITY AGAINST PRIOR ENCUMBRANCES RECORDED AND UNRECORDED

(1) The county treasurer has no duty to search available records for encumbrances upon real property being charged with unpaid personal property tax so long as it is owned by the person who owes the tax.(2) Where personal property tax is charged against real property the lien upon such property ranks in priority with other liens upon such real property in accordance with the date on which the real property was charged.(3) A preexisting mortgage would not lose priority over such a tax lien by reason of the fact that it was unrecorded.