What type of lien has priority over all other liens, according to the text?

Tax liens hold priority over all other types of liens because they are created by law to secure the payment of taxes owed to the government. When property taxes are not paid, the government has the right to place a lien on the property. This lien takes precedence over all other liens, including mortgage liens, judgment liens, and construction liens. The rationale behind this priority is that the government's right to collect taxes is considered essential for public welfare and funding necessary services. As such, tax liens are enforced before any claims from other types of creditors, reflecting the legal principle that the state’s interest in collecting taxes is paramount. Thus, in situations where a property is sold or foreclosed upon, any outstanding tax liens will be settled before any other liens are addressed.