Tax Lien.
Section 52
SEC. 52. Tax Lien.—Taxes and penalties assessed against realty shall constitute a tax lien thereon, which 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 removed only by the payment of the delinquent tax and penalty. A lien upon real estate for taxes levied for each year shall attach on the first day of January of such year.