* government authorities with claims for taxes (for example, a municipality owed property taxes or the federal government owed income taxes)


If there are other judgment creditors on title, a judgment creditor may get little out of an enforcement proceeding. By law, if one judgment creditor brings an enforcement action, all the judgment creditors who have registered their judgments against the land get a share of the sale proceeds based on the size of their claim. There is no priority of time among judgment holders, as there is with most other creditors. This means that if a creditor with a relatively large judgment registered against the land after a creditor with a small judgment, the former still gets a proportionally larger share of the sale proceeds available after the priority creditors (those who are judged to be entitled to be paid first) are paid in full.