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least the total amount of taxes which have been deferred. If the taxes to be deferred are special assessments, the unit of local government making the assessments shall forward a copy of the agreement entered into pursuant to this Section and the bills for such assessments to the county collector of the county in which the qualifying property is located. Notwithstanding any provision of law to the contrary, the real estate taxes deferred under this Act and taxes paid by the Department of Revenue under this Act, together with all interest and costs that may accrue on those amounts, shall be a prior and first lien on the property, superior to all other liens and encumbrances, until the deferred taxes and taxes paid by the Department of Revenue, interest, and costs are paid in accordance with this Act. (Source: P.A. 104-452, eff. 12-12-25; revised 1-8-26.) ARTICLE 65 Section 65-5. The State Finance Act is amended by changing Section 6z-22 as follows: (30 ILCS 105/6z-22) (from Ch. 127, par. 142z-22) Sec. 6z-22. Viable public guardianship and advocacy programs, including the public guardianship programs created and supervised in probate proceedings in State courts, are essential to the administration of justice and operation of SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468