Tax Type
Local Taxes
Property Tax
Description
Delinquent Taxes;Purchaser
Topic
Collection of Delinquent Tax
Local Taxes Discussion
Date Issued
09-19-1974
A lien for unpaid taxes applies against a parcel of property purchased from a delinquent taxpayer even though the purchaser had no actual knowledge of the delinquency. Moreover, the lien applies even though the local treasurer informed the purchaser's attorney that the tax had been paid.
Attorney General's Opinion