(a) Except as otherwise provided in Code Section 53-7-91, taxes shall
be paid before any other debt, lien, or claim of any kind. The property returned, the property held at the time of returning property, and the property held after the time of returning property shall always be
subject to a lien for taxes.
(b) The title and operation of a security deed shall be superior to the taxes assessed against the owner of property when the tax represents an assessment upon property of the owner other than that property
specifically subject to the title and operation of the security deed.