Which type of lien is generally given the highest priority?

The correct choice is the special assessment lien. Special assessments are typically imposed by local governments to fund public improvements that directly benefit the property, such as street paving, sidewalk installation, or utility improvements. These liens are usually given priority in collections because they are seen as essential for the welfare of the community and directly tied to the value of the property being assessed.

When it comes to lien priorities, the general rule is that liens are typically prioritized based on their chronological order of recording. However, special assessments are often established as a separate category that can supersede other types of liens, even if those other liens were recorded first. This special consideration is because of the public benefit associated with the work funded by the assessment.

In contrast, the other options present different types of liens that adhere to this general rule of priority. A mortgage recorded four years ago would normally maintain a higher rank than newer liens if no special circumstances applied, but it would still fall behind a special assessment. Similarly, a mechanic's lien, which arises for work done on a property, traditionally has a priority based on when the work began but can be outranked by special assessments. Finally, a judgment lien from last year, while potentially important, typically ranks lower than either special assessments or