Local government's lien.
Section 61
SEC. 61. Local government's lien. — Local taxes and other revenue due a local government constitute a lien in its favor, enforceable by proper legal action, superior to all liens or charges in favor of private parties not only upon any property which may be subject to the charge but also upon property used in the exercise for the occupation, business, or privilege in respect to which the charge is imposed and upon all property rights therein.