do state income tax liens survive foreclosure

Prepared by the tax collector and certified by the county auditor, it is the official record of tax status for all years.Ībstract of Judgment: A summary of the essential provisions of a court judgment which, when recorded in the county recorder's office, creates a lien upon the defendant's property in that county, both presently owned or afterward acquired.Ībstract System: A system consolidating into a single record or file pertinent information relating to all properties having delinquent assessments or taxes due and providing fiscal accountability. See also Abstract Listing.Ībstract Listing: List of all properties having unpaid, delinquent taxes.

Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual GlossaryĪ - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - ZĪbandonment: The surrender, relinquishing or disclaiming of property or rights to property.Ībstract: An abridgement a lesser quantity or summary containing the essence of an original, greater source.

Do state income tax liens survive foreclosure