A foreclosure finds a homeowner with the following liens: a first mortgage dated five years earlier; a second mortgage dated two years earlier; an unpaid real estate tax bill for the current year; and a mechanic's lien for work performed five years earlier. Which of these liens will be paid off first?

A. First mortgage
B. Second mortgage
C. Property tax lien
D. Mechanic's lien

(C) Property tax lien    

Explanation:

  The property tax lien is one of the type of legal claim for the property unpaid taxes. The main purpose of the property tax lien is that it helps in secure the private or the real property tax payment that are specifically impose for the delinquent tax.

According to the given question, the property tax is one of the type of lien that will be aid firstly based on the basis of given situation about the real estate and the mortgage system.

  Therefore, Option (C) is correct answer.