Does an assignment of a contract for deed remove the first person completely?
The lien attaches to all property “of record” owned by the person at the time of the lien. If the assignment of a contract for deed was not recorded, the state tax authorities had no notice that the property was not owned by the person they were looking for. Generally, that would mean that the state has a valid lien on the property. The persons involved in this little mess should all see lawyers, like they should have before drawing up their “assignment”.