OPINION
EUGENE A. WRIGHT, Circuit Judge:
Today we are asked to decide whether the principle of "first in time, first in right" gives priority to the United States' deeds of trust on real property over subsequently accruing local property taxes. We hold, in this action by the government to foreclose SBA liens, that the principle does not apply and that state and county tax liens are entitled to priority. We affirm the judgment of the district court which...
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