Tax Type
Property Tax
Description
Tax Lien;Effect of Lien Priority When Tax Payment Is by Worthless Check
Topic
Collection of Tax
Date Issued
10-20-1966
A property tax lien is not extinguished by the giving of a receipt for payment of the tax upon the tender to a county treasurer of a worthless check by a taxpayer, who subsequently sold the real estate and left the state. The priority of the real property tax lien to any other lien will continue until the tax is actually paid.
Attorney General's Opinion