1. (1) When a notice of lien is filed, the state lien is perfected in all of the existing and after-acquired property of the debtor, both real and personal, tangible and intangible, to which the lien attaches pursuant to the relevant provisions of chapter 6 of title 45 , title 63 , chapter 13 of title 72 , chapter 12 of title 7 , or chapter 2 of title 56 , Idaho Code.
2. (2) As to personal property, the perfected lien shall have the same priority as a security interest which becomes perfected under chapter 9, title 28, Idaho Code, at the same time the notice of lien is filed.
3. (3) As to real property, the perfected lien shall have the same priority as a mortgage which is recorded at the same time the notice of lien is filed.
4. (4) Nothing herein limits the authority of the state tax commission to subordinate its lien to another lien in the manner provided by section 63-3055, Idaho Code.

[45-1905, added 1997, ch. 205, sec. 1, p. 609; am. 1999, ch. 51, sec. 29, p. 129.]