| http://www.w3.org/ns/prov#value | - (b) The sales and use tax imposed by this Article, together with all penalties and interest pertaining thereto, is a first and prior lien on the real and personal property of the taxpayer other than the goods, stock-in-trade and business fixtures in which the taxpayer has an ownership interest, except as to preexisting liens or claims of a bona fide mortgagee, pledgee, judgment creditor or purchas
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