On July 1, the annual taxes assessed on real property shall become a lien on the real property for the amount assessed plus any late charges. On December 31 (prior to the July 1 due date), the annual taxes assessed against persons shall become a lien on the personal property for the amount assessed plus any late charges. These liens shall have priority over all other claims, encumbrances and liens to the extent provided by state law and shall continue until the taxes and late charges, if any, are paid in full.