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Tax Lien / Tax Lien Certificate

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Tax Lien / Tax Lien Certificate

Cross-jurisdiction doctrine page. Legal information, not legal advice. Last verified: 2026-06-10.

What it is

A tax lien is a charge imposed by law against real (and sometimes personal) property when the owner fails to pay a tax obligation. It gives the taxing authority a secured interest in the property, ranked ahead of almost every privately created encumbrance — including a first mortgage. The lien is not an ownership claim; it is a priority financial claim against the land that must be satisfied before clear title can pass.

Two distinct instruments share the name and are frequently confused:

  1. The statutory property-tax lien — an involuntary lien that attaches automatically when taxes become delinquent. Every US jurisdiction creates one. It is the government’s enforcement tool: if unpaid, it eventually enables the authority to sell either a certificate representing the debt (in lien states) or the property itself (in deed states).

  2. The tax lien certificate (also “tax sale certificate,” “certificate of purchase,” or “certificate of delinquency”) — a negotiable instrument issued to the winning bidder at a public tax-lien auction. The bidder pays the delinquent taxes on behalf of the owner; the certificate evidences that payment, transfers the lien to the certificate holder, and entitles the holder to collect the face amount plus statutorily fixed interest or penalties on redemption. If the owner never redeems, the holder may pursue a deed.

This page covers both concepts: the nature and priority of the underlying statutory lien, and the mechanics of the certificate instrument — its creation, yield structure, secondary market, redemption path, and certificate-to-deed conversion. For the return calculations and bid competition mechanics see tax-lien-yield-and-roi and bid-down-interest-mechanics.

The statutory property-tax lien

Creation and attachment

Property-tax liens arise by statute, not by contract. The typical sequence:

  1. Taxes are assessed and billed on a set date (varies by jurisdiction; often January 1 for the tax year).
  2. Taxes become delinquent if unpaid by the statutory due date (commonly April 1 in Florida under Fla. Stat. § 197.333, or the equivalent).
  3. The lien attaches automatically on delinquency, without any judicial action or recording step by the government. It runs with the land.

The Florida Supreme Court characterized the property-tax lien in these terms: once taxes are assessed and become a lien, the lien is superior to all private claims. Nearly every state constitution or statute contains equivalent language. The lien is a creature of statute — its priority, scope, and duration are all governed by the jurisdiction that creates it.

Super-priority over private liens

A property-tax lien defeats mortgages and other private liens regardless of recording date — the “first in time, first in right” general rule does not apply. Under the laws of every state, unpaid property taxes create a lien with statutory priority over all prior private encumbrances including first mortgages and recorded deeds of trust. This is a universal exception to the general recording-act priority rule.

The IRS confirms the same rule applies to federal liens: “real property tax liens have priority over [federal tax liens], because state law gives real property tax liens superpriority.” (IRS IRM 5.17.2.4, https://www.irs.gov/irm/part5/irm_05-017-002, retrieved 2026-06-10.)

Practical consequence for lenders: a purchase-money mortgage lender whose property owner falls behind on taxes can have its first-mortgage position effectively subordinated to the tax lien and, if a sale occurs, potentially extinguished or at minimum redeemed only through the tax process.

Duration and release

State property-tax liens typically remain alive until the tax is paid, the certificate is redeemed, or a tax deed issues. Most states have no fixed statute of limitations on the underlying tax lien (the limitation periods govern the government’s enforcement action, not the lien itself).

Release mechanisms vary:

  • Payment in full — the most common extinguishment. The taxing authority records a satisfaction or the delinquent rolls are cleared.
  • Issuance of a tax deed — the lien merges into the deed in lien-to-deed states; the deed purchaser takes title free of the delinquency that triggered the sale.
  • Redemption of a tax certificate — in lien-certificate states, the certificate holder is paid out and the underlying lien released.

The federal tax lien (distinct instrument)

The federal tax lien (26 U.S.C. § 6321) is a separate concept — a lien the federal government holds for unpaid federal taxes (income, employment, excise). It is not a property-tax lien and does not confer any special seniority over property-tax liens. It is covered here because it intersects with tax-lien certificate investing at two critical points: priority and the IRS’s own redemption right.

Attachment and priority

Under 26 U.S.C. § 6321, a federal tax lien arises when a taxpayer “neglects or refuses to pay” a tax “after demand” and attaches to “all property and rights to property, whether real or personal, belonging to such person.” The lien begins at the time of assessment (26 U.S.C. § 6322, https://www.law.cornell.edu/uscode/text/26/6322, retrieved 2026-06-10).

However, the federal tax lien is not valid against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until a Notice of Federal Tax Lien (NFTL) is properly filed under 26 U.S.C. § 6323(a):

“The lien imposed by section 6321 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice thereof which meets the requirements of subsection (f) has been filed by the Secretary.” (26 U.S.C. § 6323(a), https://www.law.cornell.edu/uscode/text/26/6323, retrieved 2026-06-10.)

Local property-tax liens — including tax certificates — retain their super-priority over even a filed NFTL, because the IRS recognizes state law grants property-tax liens superpriority. (IRS IRM 5.17.2, retrieved 2026-06-10.)

The IRS generally has 10 years from assessment to collect (26 U.S.C. § 6502). The collection period can be extended by installment agreements, bankruptcy stays, or reduction to judgment. (IRM 5.17.2, https://www.irs.gov/irm/part5/irm_05-017-002, retrieved 2026-06-10.)

IRS 120-day redemption right (critical investor exposure)

When real property subject to a federal tax lien is sold at a nonjudicial tax sale, and the IRS received proper pre-sale notice under 26 U.S.C. § 7425(b), the Secretary may redeem the property within:

“the period of 120 days from the date of such sale or the period allowable for redemption under local law, whichever is longer.” (26 U.S.C. § 7425(d)(1), https://www.law.cornell.edu/uscode/text/26/7425, retrieved 2026-06-10.)

The redemption price is the purchase price paid at sale plus 6% annual interest from the sale date plus net maintenance costs paid by the purchaser (26 C.F.R. § 301.7425-4, https://www.law.cornell.edu/cfr/text/26/301.7425-4, retrieved 2026-06-10).

Investor impact: a certificate or deed purchaser at a tax sale where the delinquent owner owed back federal taxes faces a 120-day window during which the IRS can acquire the property by reimbursing only the purchase price plus modest interest. A title search should include a search of the federal tax lien index (NFTL filings at the county recorder or state filing office). See lien-priority-waterfall-reading and jurisdiction Module 7b for state-by-state federal-lien exposure.

Tax lien certificate states: the instrument

The certificate-sale system

In approximately 21 states plus the District of Columbia, the government does not sell the land at a delinquency sale. Instead it sells the lien — specifically, the right to collect the delinquent taxes plus a statutory return. The winning bidder at the public auction receives a tax lien certificate (sometimes called a “tax sale certificate,” “certificate of delinquency,” or “certificate of purchase”) that evidences:

  1. The amount of delinquent taxes advanced on the owner’s behalf.
  2. The interest rate or penalty rate the owner must pay to redeem.
  3. The certificate holder’s right, if the owner fails to redeem within the statutory period, to pursue a tax deed or a judicial/non-judicial foreclosure of the lien.

The certificate holder does not acquire ownership or the right of possession at the time of sale. The owner retains title — encumbered by the certificate — and retains the right-of-redemption to recover the property by paying out the certificate.

Commonly recognized lien-certificate states (partial, illustrative list; confirm on each jurisdiction page): Alabama, Arizona, Colorado, Florida, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maryland, Mississippi, Missouri, Montana, Nebraska, New Jersey, New York (NYC), Ohio, South Carolina, Vermont, West Virginia, Wyoming, and Washington D.C.

Interest rate / yield structure

State statutes set a maximum rate (or a fixed rate) that the owner must pay on redemption. Two competing auction formats determine who wins each certificate and at what rate:

Bid-down-interest (“reverse auction”): Bidding starts at the statutory maximum and descends. The investor accepting the lowest rate wins. Used in:

Fixed-rate states: The statutory rate applies regardless of auction competition. Common examples: Alabama (12%), Iowa (2% per month / 24% annual, Iowa Code § 447.1), Nebraska (14% per Nebraska practice; certificate statute at Neb. Rev. Stat. § 77-1818, https://nebraskalegislature.gov/laws/statutes.php?statute=77-1818, retrieved 2026-06-10).

Penalty/premium states: Rather than a running interest rate, the owner pays a flat penalty on redemption. Examples:

  • Illinois — penalty percentage bid at auction (up to 18% per 6-month period for standard parcels; effectively up to 36% annualized); Illinois does not use a bid-down interest system but a bid-up penalty system. See bid-down-interest-mechanics and 35 ILCS 200/21-205 (general auction authority), 35 ILCS 200/21-355 (penalty redemption schedule).
  • Iowa — uses bid-down-ownership (the bidder offering to accept the smallest interest in the property wins); rate fixed at 2% per month, Iowa Code § 447.1. See bid-down-interest-mechanics.

For a complete state-by-state rate table see tax-lien-yield-and-roi.

Certificate as a transferable instrument

In most lien-certificate states, the certificate is freely assignable. The holder may sell, assign, pledge as collateral, pool, or securitize it. The assignee steps into the shoes of the original purchaser: the same lien, the same priority, and the same right to foreclose or apply for a deed. Transfer typically requires filing an assignment with the county (often a flat fee of a few dollars per certificate). See certificate-secondary-market.

Notable variation: New Jersey — the holder may not assign the certificate during the first 2-year moratorium on foreclosure without court approval (N.J.S.A. 54:5-86 places a 2-year restriction on a private holder commencing foreclosure; municipalities may foreclose after 6 months).

Subsequent tax payments

Most lien-certificate jurisdictions permit (and some require) the holder to pay subsequent years’ taxes as they fall due and add those amounts — plus the applicable interest — to the lien balance. The effect is to prevent the accumulation of a second certificate ahead of (or competing with) the original. Florida expressly permits this at Fla. Stat. § 197.492.

Redemption mechanics

Who may redeem

The right to redeem belongs primarily to:

  • The property owner (including heirs, personal representatives, co-owners).
  • Any party holding a legal or equitable interest — typically a mortgagee, judgment creditor, or lienholder whose interest is subordinate to the tax lien and will be extinguished if the certificate matures to deed.

State-by-state redemption-right variations are covered extensively in right-of-redemption. Key examples:

  • Florida — “any person” may redeem, Fla. Stat. § 197.472.
  • Arizona — 3 years from sale date, or any time before the treasurer’s deed is delivered, A.R.S. § 42-18152 (https://www.azleg.gov/ars/42/18152.htm, retrieved 2026-06-10).
  • New Jersey — redemption remains open until a final judgment of foreclosure is entered; the 2-year period is a restriction on the holder’s foreclosure right, not on the owner’s redemption right, N.J.S.A. 54:5-86.

Redemption amount

The redeemer pays the certificate face amount (the delinquent taxes at time of sale) plus accrued interest or penalty at the bid rate (or minimum statutory rate) plus subsequent taxes the holder has paid plus allowed costs (e.g., in Florida, the $6.25 redemption fee). Partial payment generally does not redeem a certificate unless the statute expressly permits it. Florida allows partial redemption only for a legally described portion of the parcel (Fla. Stat. § 197.472).

Effect of redemption on the lien

Payment of the full redemption amount extinguishes the certificate and the underlying tax lien. The county treasurer remits the proceeds to the certificate holder within the statutory window (Florida requires payment within 15 business days, Fla. Stat. § 197.472). The property owner’s title is restored free of the delinquency that triggered the certificate.

Certificate-to-deed path

If the owner fails to redeem within the redemption period, the certificate holder’s interest ripens into an entitlement to acquire the property. Two conversion paths exist:

Administrative deed (treasurer’s deed)

Used in states where the conversion is ministerial and does not require a court judgment. The holder applies to the county treasurer or equivalent officer; after a notice period to interested parties, a deed is issued if no redemption occurs.

Florida: A certificate holder may apply for a tax deed “at any time after 2 years have elapsed since April 1 of the year of issuance” (Fla. Stat. § 197.502, https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/Sections/0197.502.html, retrieved 2026-06-10). The application requires paying all outstanding certificates, omitted taxes, current taxes, a $75 application fee, and costs. The clerk notifies all interested parties and schedules a public sale. If the opening bid (face amounts + costs) is not met at sale, the certificate holder may take a deed for the opening bid amount.

Colorado: A certificate holder may apply for a treasurer’s deed after 3 years from the original tax sale date (C.R.S. § 39-12-103(3); Jefferson County pre-sale procedures confirm the 3-year eligibility period at https://www.jeffco.us/2432/Pre-Sale-Procedures, retrieved 2026-06-10). The deed is unmarketable for 7 years from issuance — it conveys title but without warranty, and title insurance is typically unavailable during that seasoning period. A quiet-title-after-tax-sale action is the usual cure.

Arizona: Application for a treasurer’s deed may be submitted after the 3-year redemption window closes (A.R.S. § 42-18152). The treasurer issues the deed upon confirmation that no redemption has occurred.

Judicial foreclosure of the lien

Used in states where the certificate is enforced through a court proceeding — similar to a mortgage foreclosure. The holder files an action to bar the owner’s right of redemption; if the court enters judgment, a sale is ordered or a deed is issued.

New Jersey: The certificate holder files a foreclosure complaint in Superior Court, Chancery Division. Redemption remains open until the final judgment is entered (N.J.S.A. 54:5-87). The 2-year restriction on a private holder beginning this process (N.J.S.A. 54:5-86) is a critical operational constraint.

Nebraska: Under Neb. Rev. Stat. § 77-1902, the certificate holder may file an action in district court to foreclose the tax lien “in the same manner and with like effect as in the foreclosure of a real estate mortgage” (https://nebraskalegislature.gov/laws/statutes.php?statute=77-1902, retrieved 2026-06-10).

Iowa: Chapter 448 of the Iowa Code governs tax deeds after the redemption period expires; the holder applies to the county treasurer who issues a tax deed upon confirmation of non-redemption (Iowa Code Chapter 448, https://www.legis.iowa.gov/docs/code/448.pdf, retrieved 2026-06-10).

Title quality after the deed

Tax deeds — whether administrative or judicial — historically convey title that is less than fee-simple marketable at the moment of issuance because:

  1. Quiet title risk: Interested parties who did not receive constitutionally adequate notice (under due-process-notice landmarks: mullane-v-central-hanover, jones-v-flowers, mennonite-v-adams) retain the ability to attack the deed.
  2. Deed seasoning: Many title insurers refuse to insure a tax deed until a seasoning period passes (commonly 2–5 years). Colorado’s treasurer’s deed carries a statutory 7-year unmarketability window.
  3. Quiet title action: Typically required to obtain title insurance after a tax deed. See quiet-title-after-tax-sale for the court-by-court pathway.

See each jurisdiction’s Module 5b (Title Advanced) for state-specific quiet-title requirements, timelines, and costs.

Priority in the lien waterfall

Property-tax lien vs. private liens

The statutory property-tax lien is senior to:

  • All mortgages, deeds of trust, and security interests, regardless of recording date.
  • All judgment liens.
  • All mechanic’s liens (in most states, though some mechanic’s lien statutes have complex priority rules).
  • State income-tax and other tax liens (generally junior to property-tax liens under most state priority statutes).
  • Federal tax liens (IRS recognizes property-tax lien super-priority, IRM 5.17.2).

The property-tax lien is not senior to:

  • Certain HOA super-priority liens in states that grant HOAs first-priority status for a limited number of months of assessments (see lien-priority-waterfall-reading).
  • Environmental / CERCLA liens in some jurisdictions (see Module 7b of each jurisdiction page).
  • Municipal code-enforcement liens in some states.

Certificate holder’s priority

A tax lien certificate holder steps into the government’s super-priority position. By paying the delinquent taxes, the certificate holder acquires the senior lien — ahead of the mortgagee whose foreclosure could have otherwise wiped the tax lien.

Consequence for mortgagees: Jones v. Flowers, 547 U.S. 220 (2006) and Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (1983) — both require that a mortgagee of record receive actual (mailed) notice of the tax delinquency and the certificate proceedings. A mortgagee who does not receive constitutionally required notice retains the right to challenge the certificate proceedings even after issuance. See due-process-notice.

How jurisdictions diverge

Sale system classification

SystemDescriptionRepresentative states
Lien-certificateGovernment sells the lien; investor advances taxes; certificate matures to deed if unredeemedFL, AZ, NJ, CO, IL, IA, OH, MD, AL, NE, WY
Tax deed (pure)Government holds lien; forecloses administratively or judicially; sells the property at auctionCA, TX (most sales), GA (deed with redemption right), OR, WA, ID, MT (many counties), HI, AK
Redeemable deedDeed conveyed at sale; owner retains right to redeem during a statutory window by paying purchaser a premiumTX (homestead/ag — 2-yr redeemable deed), GA (12-mo redemption), TN, DE (monition)
Hybrid / varies by countySome counties use lien certificate, others use deedLA (redemption certificate), MS (purchaser gets certificate; deed after 2 yr), IN (certificate → deed)

A full treatment of how each state structures its sale appears on the individual jurisdiction pages and in right-of-redemption.

Interest rate comparison (lien-certificate states)

StateStatutory max rateAuction methodRedemption period
Florida18% / yr (5% minimum at redemption)Bid-down interestUntil tax deed issues (2+ yr after April 1 of issuance)
Arizona16% / yrBid-down interest3 years from sale
New Jersey18% / yr + penaltyBid-down + premiumUntil final judgment of foreclosure
Ohio18% / yrBid-down interest (0.25% increments)Until foreclosure confirmed
Illinois18% / 6-mo period (up to 36% annualized)Penalty bid-up2.5 yr (general); 1 yr (vacant/commercial)
Iowa2% / mo (24% annual)Bid-down ownership %Until 90-day notice expires
Colorado~14% / yr (9% + federal discount rate)Premium bid above taxes3 years from sale
Nebraska14% / yr (common)Fixed rate2 years
Alabama12% / yrFixed rate3 years
Maryland6%–18% (varies by county)VariesUntil foreclosure judgment

Sources: Florida — Fla. Stat. § 197.172 (retrieved 2026-06-10); Arizona — county auction materials; New Jersey — N.J.S.A. 54:5-32 (confirmed via Middletown Township tax sale guidance, retrieved 2026-06-10); Ohio — ORC § 5721.32 (retrieved 2026-06-10); Colorado — C.R.S. § 39-11-114 (Jefferson County presale procedures confirm rate formula, retrieved 2026-06-10); Nebraska — Neb. Rev. Stat. § 77-1818 (retrieved 2026-06-10); Maryland — Tax-Property Art. § 14-820 (general certificate-of-sale framework confirmed via Justia, retrieved 2026-06-10). Illinois and Iowa rates synthesized from jurisdiction pages; confirm against 35 ILCS 200/21-355 (IL) and Iowa Code § 447.1 (IA) respectively.

Federal-lien interaction checklist (investor due diligence)

Before bidding on a tax lien certificate or a tax deed in any jurisdiction where the delinquent owner may owe federal taxes:

  • Search the county recorder’s grantor-grantee index and the state UCC filing office for Notice of Federal Tax Lien (NFTL) filings against the owner.
  • If an NFTL is found, determine whether the federal lien was filed before or after the state tax lien arose (property-tax lien is senior regardless, but the federal lien may survive the sale and attach to the owner’s redemption interest or surplus proceeds).
  • Confirm that the IRS received 25-day advance notice of the sale as required by 26 U.S.C. § 7425(b) — this is the taxing authority’s/closing agent’s obligation, but the investor should verify compliance.
  • Budget for the IRS 120-day redemption window (26 U.S.C. § 7425(d)(1)) — during that period the IRS can pay the purchase price plus 6% annual interest and take the property. Closing on improvements or resale should account for this window.
  • If the IRS does not redeem within 120 days (and state law does not give a longer period), the investor’s title is clear of the federal lien as to the sold interest (26 C.F.R. § 301.7425-4).

See also lien-priority-waterfall-reading (Module 7b of each jurisdiction page).

Framing callouts

▸ For Investors / Operators The critical investor questions for a tax lien certificate: (1) Is the state a lien-certificate or deed state? If lien, (2) what is the interest rate structure (bid-down rate, fixed rate, or penalty), the redemption period, and the subsequent-tax authority? (3) Does the certificate enable an administrative deed or require judicial foreclosure? (4) Are there federal tax liens on record (IRS 120-day redemption right)? (5) Is the holder’s return protected by a statutory minimum (Florida’s 5% floor)? The quiet-title and deed-seasoning requirements in Module 5b of each jurisdiction page determine the path to a marketable, insurable title.

▸ For Former Owners / Redemption A tax lien certificate does not mean the property has been sold. The owner retains title and the right to redeem throughout the statutory redemption period by paying the delinquent taxes plus accrued interest/penalty, subsequent taxes, and statutory costs. The redemption amount and deadline are fixed by the jurisdiction’s statute — see the relevant jurisdiction page’s Module 2. If the redemption period has expired and a deed has issued, the remedy shifts to surplus-funds claims (where the sale price exceeded the debt) and any due-process challenge to defective notice under due-process-notice.

Leading cases

  • tyler-v-hennepin-county — retaining surplus equity above the tax debt after a lapsed redemption or deed is an unconstitutional taking (598 U.S. 631 (2023)).
  • jones-v-flowers — returned tax-notice mail obligates additional reasonable steps before redemption period can close (547 U.S. 220 (2006)).
  • mennonite-v-adams — a mortgagee of record is entitled to actual (mailed) notice before the tax proceedings can bar its interest (462 U.S. 791 (1983)).
  • mullane-v-central-hanover — notice must be “reasonably calculated” to reach interested parties (339 U.S. 306 (1950)).
  • united-states-v-new-jersey-tax-lien-bid-rigging-2011 — criminal antitrust enforcement in New Jersey bid-down auctions; collusion among certificate bidders violates 15 U.S.C. § 1.
  • united-states-v-nusbaum-stollof-2009 — parallel antitrust prosecution in Maryland tax lien auctions; no-bid agreements among investors constitute per se violations.

Practical playbook

  1. Identify the sale system — determine whether the jurisdiction is a lien-certificate state, a deed state, or a redeemable-deed state. Check the jurisdiction page’s Module 1. The answer dictates whether you are buying a debt instrument or property at the sale.

  2. If lien-certificate: understand the yield structure — is the rate bid-down or fixed? Is there a mandatory minimum at redemption? What is the subsequent-tax authority? See bid-down-interest-mechanics and tax-lien-yield-and-roi.

  3. Run the priority search — search for federal tax liens (NFTL), HOA liens, municipal code liens, and environmental liens. The tax certificate carries the property-tax super-priority, but it does not necessarily wipe out a federal lien that pre-dates the sale and was not cut off by the statutory process. See lien-priority-waterfall-reading.

  4. Compute the redemption window — confirm the clock’s start date (sale date, deed recording, or court confirmation) and length. In notice-driven states (iowa, minnesota, georgia, maine) the window stays open until a statutory notice is served and proved — defective notice can extend the redemption period indefinitely.

  5. Know the certificate-to-deed path — administrative (treasurer’s deed, no court required) or judicial foreclosure? What are the required notice steps, the application timeline, and the costs? See each jurisdiction page’s Module 5b.

  6. Title quality after deed — budget for quiet-title-after-tax-sale if title insurance requires it. Ask whether the county sale extinguishes private liens or merely passes them through (a deed state sale of a senior lien extinguishes junior interests; a lien-certificate conversion to deed may or may not cut off a pre-existing mortgage depending on whether the mortgagee received proper notice).

  7. IRS 120-day window — if an NFTL was on record, do not resell, improve, or finance the property until the 120-day redemption period has run from the sale date without IRS exercise.

right-of-redemption, surplus-funds, tyler-v-hennepin-county, jones-v-flowers, mennonite-v-adams, mullane-v-central-hanover, due-process-notice, lien-priority-waterfall-reading, surplus-waterfall, bid-down-interest-mechanics, tax-lien-yield-and-roi, certificate-secondary-market, quiet-title-after-tax-sale, treasurer-sale, sheriff-sale, redeemable-deed-mechanics, united-states-v-new-jersey-tax-lien-bid-rigging-2011, united-states-v-nusbaum-stollof-2009

Sources

needs_verification

  • Illinois penalty bid percentage caps (35 ILCS 200/21-215 and 200/21-355): the ILGA website returned 404 for direct URL fetch on 2026-06-10; the rates stated (up to 18% per 6-month period for standard parcels) are sourced from county-level auction summaries and the jurisdiction page — confirm against the current enrolled statute text before acting.
  • Iowa Code Chapter 447.1 (2% per month fixed rate): the PDF returned binary only on fetch; rate is sourced from secondary auction guidance (Linn County, IA 2025 tax sale rules) and synthesized from the Iowa jurisdiction page — confirm against the Iowa Legislature website (legis.iowa.gov) before acting.
  • New Jersey N.J.S.A. 54:5-86 two-year restriction and N.J.S.A. 54:5-32 rate cap: Justia returned 403; confirmed through Middletown Township government guidance PDF (2024) and the NJ jurisdiction page — verify against the current NJSA before acting.
  • State-specific property-tax lien priority statutes: the super-priority rule stated here is well-established in doctrine and confirmed by IRS IRM 5.17.2; individual state property-tax priority statutes were not independently fetched for every jurisdiction — rely on each jurisdiction page’s Module 7 / 7b primary citation.
  • Arizona maximum certificate rate (16%): confirmed by county auction descriptions but the specific A.R.S. § 42-18052 text was not independently retrieved; see Arizona jurisdiction page Module 1.

Legal information, not legal advice. This page summarizes general doctrine and cross-jurisdiction patterns; it is not a substitute for the controlling statute, regulation, or case in any jurisdiction, and law changes. Verify every rule against the cited primary source and consult a licensed attorney in the relevant jurisdiction before acting. Last verified: 2026-06-10.

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