(a) Salvo lo de otro modo dispuesto por ley con respecto a otras contribuciones, el monto de las contribuciones sobre la propiedad mueble impuestas por ley, incluyendo intereses, penalidades, cantidades adicionales y adiciones a dichas contribuciones, constituirá un gravamen preferente a favor del Centro de Recaudación sobre todos los bienes muebles e inmuebles y derechos reales del contribuyente a partir de la fecha en que se requiera su pago por el Centro de Recaudación o representante autorizado y continuará en vigor hasta que el monto adeudado sea totalmente satisfecho, o hasta que haya expirado el término para el comienzo de un procedimiento de apremio o de un procedimiento en corte para su cobro.
(b) Tal gravamen no será válido contra un acreedor hipotecario, acreedor refaccionario, comprador refaccionario, comprador o acreedor por sentencia hasta que el Centro de Recaudación o representante autorizado haya anotado o inscrito en el registro de la propiedad el embargo a que se refiere la sec. 5235 de este título, pero en tal caso el gravamen será válido y tendrá preferencia únicamente desde y con posterioridad a la fecha de tal anotación o inscripción y solamente con respecto a gravámenes y cargas posteriores a tal fecha.
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