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In general, the determination of priority is determined by the assessment date of the judgement, not the filing date.
Even the IRS must respect the priority of filings and thus may fall behind other creditors with higher priority. Although the IRS has the ability to trump higher priority lien holders under certain circumstances and over specific assets such accounts receivable and inventory. So if you already have debts with the IRS and the bank which have been assessed, they will be settled first before anything is applied to the county taxes.
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