In North Carolina, the priority of liens is generally determined by the order of recordation under the "pure race" statute. However, certain liens are given statutory super-priority. Ad valorem property tax liens and special assessment liens are superior to all other liens, including mortgages, judgments, and mechanic's liens, regardless of when the other liens were recorded. This special status ensures that local governments can collect necessary revenue. Therefore, in a foreclosure sale, the ad valorem tax lien must be satisfied before any other lienholder receives proceeds.

B. Judgment lien: This is a general lien whose priority is determined by its date of docketing and is subordinate to property tax liens.

C. Mortgage lien: This is a specific lien whose priority is determined by its date of recordation and is subordinate to property tax liens.

D. Whichever lien was recorded first: This principle, known as the "race" statute in North Carolina, applies to most liens but is overridden by the statutory super-priority granted to property tax liens.

1. North Carolina General Statutes, Chapter 105, Subchapter II, Article 26. N.C.G.S. § 105-356(a)(1) explicitly states, "The lien of taxes imposed on real and personal property shall attach to real property at the time prescribed in G.S. 105-355(a). The priority of that lien shall be determined in accordance with the following rules: (1) The lien of taxes imposed under the provisions of this Subchapter shall be superior to all other liens, assessments, charges, rights, and claims of any and every kind in and to the real property to which the lien for taxes attaches regardless of the claimant and regardless of whether acquired prior to or subsequent to the attachment of the lien for taxes."

2. UNC School of Government, Coates' Canons Local Government Law Blog. In the article "Lien On Me: Property Tax Liens and the Machinery Act," (2019), author Christopher B. McLaughlin clarifies, "The Machinery Act grants property tax liens 'super-priority,' meaning they trump all other liens on the property, including the mortgage liens that are usually recorded long before the tax liens arise."

3. Hess, D. B. (2011). North Carolina Real Estate Manual. North Carolina Real Estate Commission. In the chapter on "Encumbrances and Liens," the manual details the priority of liens, establishing that real property tax liens and special assessment liens are the highest priority liens against real property and are paid first from the proceeds of a foreclosure sale. (Specific section: Chapter 8, "Liens").