(1) A lien under this chapter has preference over all other liens or claims except:
(a) claims for taxes;
(b) preconstruction or construction liens under Title 38, Chapter 1a, Preconstruction and Construction Liens;
(c) perfected security interests; and
(d) claims of employees for wages which are preferred by law.
(2) If a lessee is adjudicated as bankrupt or makes an assignment for the benefit of creditors, or if the lessee's property is put into the possession of a receiver, a lien under this chapter is limited to the rent for 90 days before the adjudication, assignment, or receivership.