Tax Type
Property Tax
Description
Liens; Taxes Due From Prior Owner;Property Owned by the United States;Failure to Apply for Abatement
Topic
Collection of Tax
Date Issued
05-31-1972
A tax lien on property owned by the United States Small Business Administration is valid where it results from the failure of the previous owner to pay property taxes for the year in which the property was conveyed to the SBA. Property tax status is determined on the assessment date. A sale after this date does not affect liability for the year. Although the taxable owner is relieved of taxes for the portion of the year in which the property is owned by the United States, the SBA's failure to apply for an abatement within the applicable time period results in the lien being effective for the entire year's tax.
Attorney General's Opinion