§ 40.05  TAX LIEN ON PROPERTY.
   That all ad valorem taxes herein levied and imposed shall constitute a specific lien on the property taxed for a term of ten years from the time the liability for the taxes shall accrue, which lien shall be paramount and in preference to all judgments, mortgages, liens, and pledges, general and specific, except taxes imposed by the state, and it shall be the duty of the Treasurer of the county to record in the tax duplicates kept by him or her for this purpose the amount of the taxes claimed against each piece of property so taxable, and that each piece of property must be separate and apart, on a line by itself, which record shall show the names of the person in whose name the piece is returned, an accurate description of the property, and the value of the property as fixed by the County Board of Assessment Control, and the amount of the taxes claimed and the cost and penalties accruing thereto, and shall be open to the public for personal inspection in the office of the Treasurer of county.
('81 Code, § 98.05)