1. Taxes, fees, and other rights of any kind due to the government shall have a privilege under the conditions prescribed in the laws issued in this regard. 2. The amounts due to the government shall be collected from the price of the property encumbered by this privilege, in whosoever's possession they may be, before any other right, even if it is privileged or secured by a mortgage, except for judicial expenses.
Interpretation and application must be checked against the official text and current version.