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Per ORS 87.392 (Priorities of liens), __________ are generally prior and superior to all other liens, mortgages, and encumbrances.

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Final answer:

Per ORS 87.392, tax liens are generally prior and superior to all other liens, mortgages, and encumbrances.

Step-by-step explanation:

Per ORS 87.392 (Priorities of liens), tax liens are generally prior and superior to all other liens, mortgages, and encumbrances.

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