Date of accrual of tax; tax and penalties to constitute a lien on the property.
Section 21
SEC. 21. Date of accrual of tax; tax and penalties to constitute a lien on the property. — The real property tax for any year shall become due and payable on the first of January and from the same date said tax and all penalties subsequently accruing thereto shall constitute a lien upon the property subject to such tax. Said lien shall be superior to all other liens, mortgages, or encumbrances of any kind whatsoever, shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner or possessor, and shall be removable only by the payment of the delinquent taxes and penalties.