45. Tax ranks as a first privileged claim
All rates and taxes, together with the interest accrued and costs shall rank by privilege without registration upon the proceeds of the movables which according to the provisions of this Act may be taken in execution for the same, as well as upon the proceeds of the movable or immovable property in respect of which the rates or taxes are due, prior to all claims except law costs and debts due to the Crown.
Provided that excepting unpaid rates or taxes payable in or before the year 1932 only the rates or taxes payable for the year of sale if payable at the time of sale and their accessories and the rates or taxes payable for the year preceding the year of sale and their accessories shall be entitled to such priority.