Which lien takes priority in the case of overlapping dates?

In the context of liens, property tax liens typically have the highest priority, regardless of the recording date relative to other liens. This means that when determining which lien takes precedence in cases where the dates overlap, property tax liens are given priority due to the legal principle that taxes must be collected before other claims against the property.

In this scenario, the property tax lien dated October 3, 2021, would take precedence over the mechanic's lien, which is dated after it. Mechanic's liens are generally considered in a secondary position, even if they are related to improvements made to the property. The subordination of mortgage liens is a process in which a newly created lien takes priority over existing liens; however, this does not apply here since the property tax lien is inherently prioritized. The judgment lien dated July 15, 2021, while established earlier in time, does not supersede property tax liens when considering priority due to the nature of tax debts. Hence, the correct choice reflects the established priority of liens, emphasizing the supremacy of property tax obligations above others.