What is a certificate of tax lien?
When a delinquent tax becomes subject to unsecured collection procedures or an unsecured tax becomes delinquent, a certificate of lien specifying the amount of tax due (including interest, penalties, and costs) may be recorded by the Tax Collector. The lien is upon all personal and real property in the county owned by the assessee (taxpayer) or subsequently assessed to the assessee named in the certificate or acquired by the assessee before the lien expires in 10 years. A lien may be re-newed twice for an additional 10 years each time. Payment of the taxes described in the certificate together with various fees will create a release of lien that will be recorded within 5 days of payment. If the taxpayer wishes to pay, he may go to the Tax Collector.
