§ 912. Priority of tax liens. All tax liens of tax districts which
become liens against a parcel of real property in the same calendar year
shall have priority over all tax liens of preceding years against such
parcel except that where a general, special or local law provides that a
tax district holding and owning a tax lien for levies imposed by it has
rights of priority different from other holders or owners thereof, the
tax liens of such tax district shall rank in priority as provided in
such law.