(c) The assessment lien may be enforced by the local government in the same manner that a property tax lien against real property may be enforced by the local government to the extent the enforcement is
(a) If the owner of a manufactured home has elected to treat the home as real property under Section PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS. (a) A tax lien on real property takes priority over a homestead interest in the property. (a-3) A person who is 65 years of age or older may not authorize a transfer of a tax lien on real property real property may obtain a release of a transferred tax lien on the property by paying the transferee