As between vendor and vendee, such lien shall attach to real estate on the thirty-first day of December following the levy, unless otherwise provided in this chapter.
[C97, § 1015; C24, 27, 31, 35, 39, § 6881; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 420.232]
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