Land tax not to be registered

A land tax or other charge on land imposed by and under the provisions of any statute shall not be registered under the General Registry Act, Cap. 327, but shall, (a) in the case of a tax or charge on land for the benefit of the Consolidated Revenue Fund or of the funds of any town established by law, have priority over all other charges and debts not being Government debts; 68 (b) in the case of any other statutory tax or charge on land, rank amongst other legal charges of whatever kind in order of the date of its imposition or creation, subject to the provisions of the law imposing it.