Which type of lien generally holds the highest priority in Delaware, regardless of when other liens were recorded?

Correct Answer

B) Property tax lien imposed by the local government

In Delaware, property tax liens hold the highest priority over all other liens, including mortgages, mechanic's liens, and judgment liens, regardless of when those other liens were recorded. This super-priority status ensures that local governments can collect taxes owed on real property. In a foreclosure or sale, property tax liens must be satisfied before any other lien holders receive proceeds.