Article 1072 of Civil Code

1 - Amounts due to the Public Treasury in taxes, fees and other dues of whatever Index of the Law 1084 Home Page Civil Code Decree-Law No. 67 of 1980 AD promulgating the Civil Code kind shall enjoy a privilege under the conditions prescribed in the laws and regulations issued in this regard. 2 - These amounts shall be recovered from the price of the property encumbered with this privilege, in whosoever's hands it may be, before any other right, even if privileged or secured by a mortgage or pledge, except judicial expenses.