72-16-479. Priorities. (1) A lien filed under 72-16-472 is not valid:
     (a) as against real property tax and special assessment liens;
     (b) in the case of real property subject to a lien for repair or improvement, as against a construction lienor; or
     (c) as against a security interest set forth in paragraph 3 of section 6323(c) of the Internal Revenue Code, whether the security interest came into effect before or after the tax lien filing.
     (2) Subsections (1)(b) and (1)(c) of this section do not apply to any security interest that came into existence after the date on which the department filed notice that payment of the deferred amount has been accelerated under 72-16-464.

     History: En. Sec. 35, Ch. 705, L. 1979.