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(a) Notwithstanding, any legal provisions to the contrary, the fiscal lien existing on the date of approval of this act corresponding to taxable years 1991-1992 and 1992-1993, shall be fixed permanently until the total tax debt on real property corresponding to said years is paid up.\n(b) Besides the provisions of subsection (a) of this section, the fiscal lien existing on the date of sale of the transferable tax debts in default shall constitute the first lien on the property until said tax debts in default are totally paid up.\n(c) As long as the fiscal liens provided for in subsections (a) and (b) of this section subsist, those real property taxes for the fiscal years following those covered by said liens shall constitute a fiscal lien in preference to any other, except for:\n(1) The fiscal liens mentioned in subsections (a) and (b) of this section, and\n(2) any liens constituted prior to the effective date of this act.\n(d) Notwithstanding any provisions to the contrary contained in this chapter, the fiscal lien mentioned in subsection (a) of this section shall not have priority over the existing liens on the effective date of this act; Provided, however, That said limitation

in this chapter, the fiscal lien mentioned in subsection (a) of this section shall not have priority over the existing liens on the effective date of this act; Provided, however, That said limitation shall not affect the fiscal lien corresponding to economic year 1992-1993, in the event that said fiscal lien is in effect on the date of the sale of transferable delinquent tax debts pursuant to subsection (b) of this section.\nHistory —June 26, 1997, No. 21, § 6; June 30, 1998, No. 105, § 3.