Lien upon real estate All taxes lawfully assessed upon real estate in the City as well as charges for water, sewer services, heat, and any special assessments shall constitute an underlying lien on such real estate, and shall enjoy priority in law over all other liens regardless of whether such other liens have priority in time. (Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.)
Vermont Legal Code