It shall be the duty of the Collection Center, on verifying the appraisal or reviewing the existing one, to cause every farm or parcel of real property to be listed separately, and to record the appraised value of each, together with a description of the aforesaid and the information needed to identify its owner as far as it may be possible to obtain those reports. When the real property includes lands and improvements jointly, the appraised value of the lands shall be separated from the improvements. The tax levied for the current fiscal year and for the previous five (5) fiscal years on each farm or parcel of real estate property, as well as any [improvements] that exist on it or that are made afterwards shall constitute the first lien on said property which shall have priority over any other liens on said farm or parcel regardless of their nature, whether they rest upon it before or after the lien determined by the tax. Said encumbrance on each farm, parcel of land or real estate shall only answer for the taxes that encumber them and their improvements. Each notice of attachment for delinquent taxes, whether for personal or real property, shall produce the same effect as a

te shall only answer for the taxes that encumber them and their improvements. Each notice of attachment for delinquent taxes, whether for personal or real property, shall produce the same effect as a judicial decision against all the seized property of the delinquent taxpayer, and every lien hereby created shall have the force and effect of a duly-executed seizure. In every case in which real property is seized and sold for the payment of taxes, the Collection Center shall notify the recording of said sale to all persons holding a mortgage or lien on said property stating in the notice the date of sale, the sum of money for which the property was sold, and any other data deemed pertinent.\nHistory —Aug. 30, 1991, No. 83, § 3.30.