15 U.S.C. § 646 : US Code - Section 646: Liens

Search 15 U.S.C. § 646 : US Code - Section 646: Liens

Any interest held by the Administration in property, as security
for a loan, shall be subordinate to any lien on such property for
taxes due on the property to a State, or political subdivision
thereof, in any case where such lien would, under applicable State
law, be superior to such interest if such interest were held by any
party other than the United States.