15.16 State and Local Real Property Tax Liens

• Library: Real Estate Practice Deskbook (2019 Ed.)

b. (§15.16) State and Local Real Property Tax Liens

A filed federal tax lien is not valid against the holder of a lien on real property if (1) the nonfederal lien is entitled, under local law, to priority over security interests that are prior in time and (2) the lien is securing payment of:

· an ad valorem tax of general application raised by a taxing authority;

· a special assessment imposed directly on the property by a taxing authority, if imposed for the purpose of defraying costs of any public improvement; or

· charges for utilities or public services furnished to the property by the United...