What survives a tax deed, by state

Under Section 40-10-180 the tax collecting official in each county decides, for all real property in that county for the year, whether to sell tax liens under Article 7 or to sell the property itself under Article 1. Only the Article 7 path has an express extinguishment rule. A circuit court judgment foreclosing the right to redeem vests good and marketable fee simple title in the certificate holder free of encumbrances, claims and liens, except for the interests preserved by Section 40-10-197(f). The Article 1 probate deed carries no comparable language: Section 40-10-29 conveys the interest of the person who owed the taxes plus the lien and claim of the state and county, and nothing more. Ask which path a county uses before you price a bid.Code of Alabama 1975, Section 40-10-197 - Action to foreclose the right to redeem and quiet titleAla. Code § 40-10-197Verified Jul 25, 2026

Mortgage or deed of trust: Not settled by statute(recorded as not stated by statute)

No section of the Code of Alabama states that a tax sale or a tax lien foreclosure extinguishes a prior mortgage or deed of trust. The sections that bear on it say less than that, and they are worth reading in their own terms. Section 40-10-197(e)(1) vests fee simple title in the foreclosing certificate holder free of encumbrances, claims and liens except those preserved by subsection (f), and subsection (f) closes by providing that any other liens are extinguished according to their priority as provided by law. Section 40-1-3 places the state, county and municipal tax liens above all other liens. Section 40-10-197(c)(1)b requires the holder to notify every recorded mortgagee, judgment lienholder and other lienholder 30 to 180 days before filing, and the court must dismiss the action if that notice was not sent. On the Article 1 path, Section 40-10-120 lets a mortgagee or other recorded lienholder redeem within three years, and within one year of written notice of the purchase where its instrument was recorded at the time of the sale, and Section 40-10-83 lets a mortgagee sued by the tax deed holder pay the amount the court ascertains and divest the deed holder of all title. Alabama answers this question through priority and notice, not through a statement that mortgages die at the sale.Ala. Code § 40-10-197 · verified Jul 25, 2026

Municipal lien or special assessment: Survives(recorded as survives)

Municipal improvement assessments survive an Alabama tax sale, and this is the cleanest surviving lien answer in the state. Section 11-48-34(a) provides that enforcement by the state, county, city or town of its lien for taxes does not discharge or in any manner affect the municipality's lien for the assessment, and that any purchaser at any tax sale takes the property subject to that assessment. Section 11-48-34(b) runs the assessment lien for 20 years from default. Two parallel sections state the same rule for the other municipal financing regimes: Section 11-50-88 for waterworks, sewer and gas improvement assessments, and Section 11-88-65 for improvement authority assessments, also with a 20 year life. A fourth section reaches the municipality's own tax sale from the other direction: Section 11-51-21 provides that no sale of property by the city or town for taxes shall relieve the property of the lien for assessments due the city or town, and that no sale for assessments shall relieve the property of the lien for taxes unless those taxes have been paid. Price the assessment balance into the bid.Ala. Code § 11-48-34 · verified Aug 28, 2026

HOA or condominium assessment: Not settled by statute(recorded as not stated by statute)

No Alabama statute says whether an association assessment lien survives a tax sale. Both association lien statutes speak to priority alone and neither mentions a tax sale. Section 35-20-12(b) gives a homeowners association lien priority over later liens and encumbrances except state and county ad valorem taxes, municipal improvement assessments, UCC fixture filings, mortgages, and deeds of trust securing an indebtedness. Section 35-8A-316(b) makes a condominium association lien prior to all other liens except those recorded before the declaration, a first security interest recorded before the assessment went delinquent, and liens for real estate taxes and other governmental assessments or charges against the unit, with a six month limited priority over that first mortgage. Both put the association behind the ad valorem tax lien. Neither states what a tax sale does to it, so treat survival as open and ask the association for a payoff before you bid.Ala. Code § 35-20-12 · verified Aug 28, 2026

Easement or right of way: Depends on the sale route(recorded as survives on the article 7 lien path)

Easements and restrictive covenants survive on the Article 7 tax lien path, and the statute says so twice. Section 40-10-184(c) provides that the sale of a tax lien does not extinguish any deed restriction, deed covenant, or easement on or appurtenant to the parcel. Section 40-10-197(f) repeats the rule at the foreclosure stage and widens it: foreclosure of the right to redeem does not extinguish any easement or right-of-way on or appurtenant to the property, the rights of any public utility or governmental entity in the property, deed restrictions or covenants, or plat restrictions or conditions. Both sections sit in Article 7 and both are written about a tax lien. Article 1, the property sale path, has no counterpart: Section 40-10-29 hands the purchaser a probate deed carrying the interest of the person who owed the taxes plus the lien and claim of the state and county, and no section in the property sale articles states whether an easement or a covenant survives. So a county selling property rather than liens has no statutory rule either way, and this answer does not reach it.Ala. Code § 40-10-197 · verified Jul 25, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as governed by federal law)

No section of the Code of Alabama addresses a federal tax lien in a tax sale, so the answer is federal. Under 26 U.S.C. 7425(d)(1) the United States may redeem real property sold to satisfy a lien senior to its own within 120 days of the sale or within the period allowed for redemption under local law, whichever is longer. Section 7425(c)(1) requires written notice of the sale to the Secretary at least 25 days beforehand, by registered or certified mail or by personal service. If the United States redeems, 28 U.S.C. 2410(d) fixes what it pays: the amount the purchaser paid at the sale, interest at 6 percent per year from the sale date, and the excess of necessary expenses over income and reasonable rental value. Alabama redemption runs long on both paths, so treat 120 days as a floor rather than the whole exposure. Federal law sets this one, and it is stated once above.26 U.S.C. § 7425 · verified Aug 28, 2026

A.R.S. 42-18204(C) provides that after judgment the parties whose rights to redeem are foreclosed hold no further legal or equitable right, title or interest in the property. Subsection D then names the only three things the judgment leaves standing: an easement on or appurtenant to the property, a lien for an assessment levied under title 48, chapter 4, 6, 14 or 18 or under section 9-276, and, where the court ordered an excess proceeds sale, the owner's interest in those proceeds. Everything else turns on the general rule in subsection C, which reaches an interest only when its holder is a party whose right to redeem the judgment forecloses.Arizona Revised Statutes 42-18204 - Judgment foreclosing right to redeem; effectA.R.S. 42-18204Verified Aug 28, 2026

Mortgage or deed of trust: Conditional(recorded as extinguished if holder is a party)

A.R.S. 42-18204 does not name mortgages or deeds of trust. It states a general rule with three exceptions, and mortgages are in none of them. Subsection C provides that after judgment the parties whose rights to redeem are foreclosed hold no further legal or equitable right, title or interest in the property. A mortgagee or deed of trust beneficiary is a person with a legal or equitable claim in the property who may redeem the tax lien under A.R.S. 42-18151(A)(4), so the judgment reaches that interest once the holder is a party to the action. Read the answer as the general rule applied to a lienholder who was joined, not as an express statutory statement about mortgages.A.R.S. 42-18204 · verified Aug 28, 2026

Municipal lien or special assessment: Depends on the sale route(recorded as survives on the judicial foreclosure path)

On the judicial path, A.R.S. 42-18204(D)(2) provides that foreclosure of the right to redeem does not extinguish a lien for an assessment levied under title 48, chapter 4, 6, 14 or 18, or under section 9-276. The same paragraph narrows the protection: for this purpose an assessment does not include an abatement lien imposed under A.R.S. 9-499. A buyer taking a deed out of that judgment takes the parcel with any surviving district assessment still on it. The article 6.1 treasurer's deed path is not covered by that section and A.R.S. 42-18267(C) protects easements only, so on that route no Arizona section read for this record says what happens to a district assessment.A.R.S. 42-18204 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as extinguished if holder is a party)

A.R.S. 42-18204(D) does not list association assessments among the interests a foreclosure judgment leaves standing, so a common expense lien sits under the general rule in subsection C and is reached when the association is a party whose right to redeem the judgment forecloses. Arizona already ranks the association lien below the tax lien: under A.R.S. 33-1807(C) a planned community association's common expense lien is prior to other liens except liens and encumbrances recorded before the declaration, a recorded first mortgage or first deed of trust, and liens for real estate taxes and other governmental assessments or charges. A.R.S. 33-1256(C) sets the same order for condominiums. Neither section says what a tax lien foreclosure does to the association lien, so this answer rests on the general rule rather than on express text.A.R.S. 33-1807 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as survives)

A.R.S. 42-18204(D)(1) provides that foreclosure of the right to redeem does not extinguish an easement on or appurtenant to the property. A buyer takes the parcel with recorded access, utility and similar easements intact, and a landlocked parcel does not gain access through the foreclosure.A.R.S. 42-18204 · verified Aug 28, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as survives unless the united states was given the notice federal law requires)

No Arizona section read for this record addresses federal tax liens. The sections that fix the effect of the foreclosure (A.R.S. 42-18204) and that issue the treasurer's deed (A.R.S. 42-18205 and 42-18267) do not mention them. Federal law supplies the rule, and which federal section applies turns on which Arizona path produced the title. The judicial path is an action in court, so 28 U.S.C. 2410 governs: under 2410(a) the United States may be named a party in a state court action to foreclose a lien on property on which it holds a lien, and 2410(c) requires an action naming the United States to seek a judicial sale. A sale to satisfy a lien inferior to a lien of the United States is made subject to and without disturbing the federal lien. Where the sale satisfies a lien prior to the federal lien, the United States may redeem within 120 days of the sale for a lien arising under the internal revenue laws, or within the state redemption period if that period is longer. The article 6.1 path is different in kind. There the board of supervisors applies to the county treasurer, notice goes out by mailing, publishing and posting, and the treasurer executes the deed without any court, which makes it a nonjudicial sale and puts it under 26 U.S.C. 7425(b). That branch carries the two numbers a bidder can act on: the federal lien survives the sale where notice of the lien was filed more than 30 days before the sale and the United States was not given written notice of the sale not less than 25 days beforehand. Where the sale does discharge the federal lien, 7425(d)(1) still lets the Secretary redeem within 120 days from the sale or the local redemption period, whichever is longer. Search the county records for a filed notice of federal tax lien before you bid on either path. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

The property tax lien outranks everything recorded against the parcel. The Commissioner of State Lands then conveys by limited warranty deed, which passes only the interest the state held. Title free and clear of all claims comes from a separate confirmation suit rather than from the deed: the circuit court decree confirming the forfeiture and conveyance operates as a complete bar at law and in equity to the claims of all persons, firms, corporations, quasi-corporations, associations, trustees and holders of beneficial interests, and vests complete and indefeasible fee simple title in the plaintiff and the plaintiff's grantees, free and clear of all claims, even where the forfeiture and conveyance is void or voidable because of a defect or irregularity in the proceedings. That sweep has a hole in it. A holder of a properly recorded interest who was not properly served with notice of the confirmation proceedings may still sue, within one year of the posting of a notice of entry of the decree, or within three years of entry where no notice of entry is posted.Ark. Code Ann. 26-38-206, a decree of confirmation bars the claims of all persons and vests complete and indefeasible fee simple title free and clear of all claims, with a one year or three year window for a recorded interest not properly servedArk. Code Ann. 26-38-206Verified Aug 28, 2026

Mortgage or deed of trust: Conditional(recorded as conditional)

A mortgage holder or deed of trust beneficiary is an interested party in Arkansas. The statute defines an interested party as any person, firm, corporation or partnership holding title to or an interest in the tax-delinquent land by virtue of a bona fide recorded instrument at the time of certification, and it requires the Commissioner of State Lands to notify the owner and every interested party by certified mail of the right to redeem by paying all taxes, penalties, interest and costs, including the cost of the notice. What the section fixes is the notice owed. It does not itself declare a mortgage extinguished.Ark. Code Ann. 26-37-301 · verified Aug 28, 2026

Municipal lien or special assessment: Survives(recorded as survives)

Improvement district assessments survive the sale, and three sections carry the answer rather than one. A municipal improvement district assessment is a charge and a lien against all the real property in the district from the date of the ordinance, is entitled to preference over all judgments, executions, encumbrances or liens whenever created, and the lien continues until the assessment, with any penalty and costs, is paid. A property owners' improvement district tax is a lien on all the real property in the district from the time it is levied, takes the same preference over all demands, executions, encumbrances or liens whenever created, and likewise continues until paid. Where lands have been forfeited or sold to the state for the nonpayment of general taxes, the district may nevertheless proceed as provided by law to enforce its lien for delinquent taxes or assessments, subject to the paramount lien of the state, without waiting until the lands are redeemed from or sold by the state. The state tax lien outranks the district lien; it does not erase it. Pull the district's assessment ledger before the auction and price the arrears into the bid.Ark. Code Ann. 14-86-1601 · verified Aug 28, 2026

HOA or condominium assessment: Not settled by statute(recorded as not stated by statute)

Arkansas has no general association assessment lien statute, and no section addresses whether an association assessment survives a Commissioner of State Lands sale. Which body of law reaches the subdivision decides what a bidder faces, and there are three cases. If the subdivision is organised as a property owners' improvement district under Title 14, the charge is not an association fee at all but a district tax, and the municipal and special assessment answer on this page governs it: the lien continues until paid, and the county collector is barred from selling the land for it. If the parcel is a unit in a horizontal property regime, the Horizontal Property Act provides that on the sale or conveyance of a unit the unpaid assessments against the co-owner are paid first out of the sales price, or by the acquirer, in preference over any other assessments or charges except past due taxes on the unit and payments due under recorded mortgage instruments, and it makes the purchaser jointly and severally liable with the seller for the amounts owing up to the conveyance. That section is written about a sale or conveyance generally, never names a tax sale, and reaches condominium regimes only, so reading it onto a Commissioner's limited warranty deed is an inference and not a stated rule. For a covenant based association that is neither a district nor a condominium regime, the only source is the Commissioner's buyer guide, which names property owner's fees alongside city liens and improvement district taxes as charges that will most likely transfer with the property and become the responsibility of the new owner. That is hedged agency guidance, not a rule. Before bidding, establish which of the three the subdivision is, then pull the ledger and read the bill of assurance that created it.Arkansas Commissioner of State Lands, Purchasing Tax-Delinquent Land: A Buyer's Guide to Public and Online Auctions (revised 8/2025) · verified Aug 18, 2026

Easement or right of way: Not settled by statute(recorded as not stated by statute)

No section of the Arkansas Code found in this research addresses whether an easement or a restrictive covenant survives a Commissioner of State Lands sale, and no Arkansas rule found here says that one does. The Commissioner's own promulgated Rules speak to the parcels the office offers, and they speak in the conditional: offered parcels may be subject to liens or encumbrances, easements, building or use restrictions, or governmental interests, and the parcels remain subject to the lien of taxes for the preceding calendar year that are not yet due and payable and which may be owed to the county collector. That sentence sits inside a run of disclaimers in which the Commissioner makes no covenant, representation, or warranty as to the parcel, states that a successful purchaser acquires it in the condition existing at the time of sale as is with all defects, and does not guarantee usability of or access to any parcel. Read it as a warning to search the record rather than as a rule about what the deed clears. Read the recorded plat and the bill of assurance before bidding.Arkansas Commissioner of State Lands, Rules (2023 Edition), the agency's own promulgated rules for tax-delinquent property auctions, unsold-property auctions and excess proceeds · verified Aug 18, 2026

Restrictive covenant: Not settled by statute(recorded as not stated by statute)

No Arkansas Code section found in this research says whether a recorded restrictive covenant or a bill of assurance survives a Commissioner of State Lands sale, and no Arkansas rule found here says that one does. The only source on point is the Commissioner's own promulgated Rules, which warn that offered parcels may be subject to liens or encumbrances, easements, building or use restrictions, or governmental interests. That sentence sits inside a run of disclaimers in which the Commissioner makes no covenant, representation or warranty as to the parcel, states that a successful purchaser acquires it in the condition existing at the time of sale as is with all defects, and does not guarantee usability of or access to any parcel. Read it as a warning to search the record rather than as a rule about what the deed clears. Pull the recorded plat and the bill of assurance before bidding, and treat a use restriction as live until a court says otherwise.Arkansas Commissioner of State Lands, Rules (2023 Edition), the agency's own promulgated rules for tax-delinquent property auctions, unsold-property auctions and excess proceeds · verified Aug 18, 2026

Federal tax lien: Conditional(recorded as conditional)

No section of the Arkansas Code found in this research addresses a federal tax lien at a tax sale, so federal law supplies the rule. A nonjudicial sale is made subject to and without disturbing a federal tax lien where notice of that lien was filed more than 30 days before the sale and the United States was not given notice of the sale. Notice goes to the Secretary in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Where the sale does discharge the federal lien, the Secretary may still redeem the real property within 120 days from the date of the sale, or within the period allowable for redemption under local law, whichever is longer. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Section 3712 conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except the eight classes the section itself enumerates in subdivisions (a) through (h). Anything outside that list is wiped by the deed, so the way to price survival risk on a California parcel is to run the title report against those eight subdivisions rather than to reason lien by lien.California Revenue and Taxation Code 3712 - the deed conveys title free of encumbrances existing before the sale, with listed exceptionsCal. Rev. & Tax. Code 3712Verified Jul 25, 2026

Mortgage or deed of trust: Read the rule

Extinguished. A mortgage or a deed of trust recorded before the sale is an encumbrance existing before the sale and appears nowhere in the eight exceptions of section 3712, so the tax deed cuts it off. Section 2192.1 supplies the priority rule behind that outcome. As with the association lien, section 3712 reaches this result through its general rule and not by naming mortgages.Cal. Rev. & Tax. Code 3712 · verified Jul 25, 2026

Municipal lien or special assessment: Read the rule

Survives, and this is the largest survival category in California because five of the eight exceptions are public levy classes. Subdivision (a) preserves liens for installments of taxes and special assessments that will become payable on the secured roll after the time of the sale. Subdivision (b) preserves the lien for taxes or assessments, and other rights, of any taxing agency that did not consent to the sale. Subdivision (c) preserves liens for special assessments levied on the property that were not included in the amount necessary to redeem. Subdivision (f) preserves unpaid assessments under the Improvement Bond Act of 1915, Division 10 of the Streets and Highways Code, that the sale proceeds do not satisfy or that are already being collected by foreclosure, and states that the sale cannot nullify, eliminate, or reduce such a foreclosure judgment. Subdivision (h) applies the same treatment to unpaid Mello-Roos special taxes under the Mello-Roos Community Facilities Act of 1982.Cal. Rev. & Tax. Code 3712 · verified Jul 25, 2026

HOA or condominium assessment: Read the rule

Extinguished, by omission rather than by name. Section 3712 does not list a private homeowners or property owners association assessment among the encumbrances that survive, and a recorded association assessment lien is an encumbrance existing before the sale, so the general rule carries the deed free of it. Do not read the phrase special assessment in subdivisions (a), (c), (f) and (h) as covering an association. Those subdivisions describe public levies: installments on the secured roll, assessments a taxing agency levies, Improvement Bond Act of 1915 assessments, and Mello-Roos special taxes. Because the statute answers here by silence, confirm the point with counsel before relying on it for a specific parcel.Cal. Rev. & Tax. Code 3712 · verified Jul 25, 2026

Easement or right of way: Read the rule

Survives. Subdivision (d) preserves easements of any kind, including prescriptive easements, constituting servitudes upon or burdens to the property, and it separately preserves water rights whose record title is held separately from title to the property. A California tax deed does not clear an access easement, a utility easement, or a severed water right, so read the easement exceptions on the title report as facts about the parcel you are buying.Cal. Rev. & Tax. Code 3712 · verified Jul 25, 2026

Restrictive covenant: Read the rule

Survives. Subdivision (d) preserves restrictions of record alongside easements, so recorded covenants, conditions and restrictions continue to bind the parcel after the sale. Subdivision (e) adds two more recorded burdens that survive: unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of a taxing agency to purchase the property or an interest in it for a public purpose.Cal. Rev. & Tax. Code 3712 · verified Jul 25, 2026

Federal tax lien: Read the rule

Conditional, and California defers the question to federal law. Subdivision (g) of section 3712 preserves any federal Internal Revenue Service lien that, under provisions of federal law, is not discharged by the sale, and it does so even though the tax collector has given the Internal Revenue Service proper notice before the sale date. A recorded federal tax lien is the one encumbrance a bidder cannot clear by reading the Revenue and Taxation Code alone. Federal law sets this one, and it is stated once above.Cal. Rev. & Tax. Code 3712 · verified Jul 25, 2026

C.R.S. 39-11.5-303(4) states the rule from the other direction: every lien junior to the certificate of purchase must be divested by the auction, and the divested lienor's remedy is a claim on the overbid money rather than the land. C.R.S. 39-11.5-101(10) defines a junior lien as one whose amount due is subordinate to the tax lien and that was recorded before the application for public auction for treasurer's deed was recorded. Anything outside that definition is not divested. Read Colorado guidance published before June 1, 2026 with care: SB 26-144 repealed and reenacted the whole of Article 11.5 on that date, and HB 24-1056 had already barred treasurers from issuing a deed under Article 11 from July 1, 2024.C.R.S. 39-11.5-303 - Claim for overbid money, procedureC.R.S. 39-11.5-303Verified Aug 28, 2026

Mortgage or deed of trust: Extinguished(recorded as extinguished)

Divested. C.R.S. 39-1-107(2) makes property taxes, with delinquent interest, advertising costs, and fees, a perpetual lien with priority over all other liens until they are paid. A recorded mortgage or deed of trust ranks below the tax lien, which puts it inside the junior lien definition in C.R.S. 39-11.5-101(10), and the public auction divests it under C.R.S. 39-11.5-501(1) and 39-11.5-303(4). The lender's remedy is a claim for overbid money filed with the treasurer within eight business days of the auction and paid in order of recording priority. No Colorado section carries a mortgage or deed of trust through a treasurer's deed.C.R.S. 39-11.5-501 · verified Aug 28, 2026

Municipal lien or special assessment: Read the rule

Handled through the sale rather than around it, and only partly settled. C.R.S. 39-11-152 requires a tax lien sale to include any lien for delinquent special assessments certified to the county treasurer for collection, and prohibits selling the general tax lien and the special assessment lien separately. The certified delinquency is part of what the certificate of purchase covers and part of what a redeeming owner pays. The assessment lien itself is durable, and Colorado has no section stating in one place what a treasurer's deed does to an assessment balance that was never certified as delinquent. Ask the municipality or district for a written payoff before you bid rather than assuming the deed clears the whole assessment.C.R.S. 39-11-152 · verified Aug 28, 2026

HOA or condominium assessment: Extinguished(recorded as extinguished)

The money is divested and the covenants stay. C.R.S. 38-33.3-316(2)(a) makes an association's statutory assessment lien prior to all other liens and encumbrances on a unit except three listed classes, and subparagraph (III) names liens for real estate taxes and other governmental assessments or charges. The association lien ranks below the tax lien, which makes it a junior lien under C.R.S. 39-11.5-101(10) and divests it at the public auction under 39-11.5-501(1). The association claims the overbid money instead. The declaration is a separate question and a weaker answer: C.R.S. 39-11.5-501(3) leaves equitable servitudes that run with property and have both benefits and burdens untouched, and the deed form conveys subject to encumbrances and restrictions of record. A recorded subdivision declaration is the strongest case for that category, so the parcel very likely stays inside the community and assessments levied after the deed run against the new owner. The section does not say covenant, so this is reasoned rather than express; see restrictive_covenants. No single Colorado section states this pairing; it comes from reading 38-33.3-316 together with Article 11.5.C.R.S. 39-11.5-501 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as survives)

Survives, and for easements Colorado says it in terms. C.R.S. 39-11.5-501(3) provides that executing a treasurer's deed does not affect the existence of any public or private roads, rights-of-way, conservation easements, other easements, or equitable servitudes that run with property and have both benefits and burdens, all as claimed or existing before the deed was executed. A Colorado tax deed does not clear an access easement, a utility right-of-way or a conservation easement, so price the parcel with them in place.C.R.S. 39-11.5-501 · verified Aug 28, 2026

Restrictive covenant: Not settled by statute(recorded as unresolved)

Reasoned, not express, and weaker than the easement answer. The words covenant and restrictive covenant do not appear in C.R.S. 39-11.5-501(3) or anywhere in article 11.5. The category the section actually protects is equitable servitudes that run with property and have both benefits and burdens. Whether a particular recorded covenant is such a servitude is a legal conclusion, and the statute's own qualifier means some recorded covenants fail the test: a one-way restriction that burdens the parcel for the benefit of land the grantor kept does not obviously carry both benefits and burdens for the burdened parcel. The reciprocal covenants in a recorded subdivision declaration are the easy case and very likely survive. A bare deed restriction is not the easy case. The deed form in C.R.S. 39-11.5-502 conveys all right, title, and interest in the property subject to any encumbrances and restrictions of record, which points the same way but is a conveyancing recital rather than a survival rule. Treat covenant survival in Colorado as reasoned from general language, get a title opinion, and do not tell a buyer the statute says it.C.R.S. 39-11.5-501 · verified Aug 28, 2026

Federal tax lien: Conditional(recorded as survives unless the united states was given the notice federal law requires)

Colorado does not answer this and says so. C.R.S. 39-11.5-303(4) provides that redemption rights granted under federal law are separate and distinct from a claim for overbid money, and that the treasurer running an Article 11.5 auction is not designated to receive redemptions under federal law. The governing rule is 26 U.S.C. 7425. Under 7425(b)(1) a nonjudicial sale under a statutory lien is made subject to and without disturbing a federal tax lien where the notice of lien was filed more than 30 days before the sale and the United States was not given notice of the sale under 7425(c)(1). Search the county records for a filed notice of federal tax lien before you bid, because Colorado's divestiture rule does not reach it. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

F.S. 197.552 writes one exception into the section itself: a lien of record held by a municipal or county governmental unit, a special district, or a community development district survives when that lien is not satisfied as of the disbursement of the proceeds of sale under F.S. 197.582. Two other sections carry their own exceptions, F.S. 197.572 for listed easements and F.S. 197.573 for restrictions and covenants running with the land. The deed is also prima facie evidence of the regularity of every proceeding from the valuation of the land to the issuance of the deed.Florida Statutes 197.552 - Tax deedsF.S. 197.552Verified Aug 28, 2026

Mortgage or deed of trust: Extinguished(recorded as no)

A recorded mortgage does not survive a Florida tax deed. F.S. 197.552 cuts off every right, interest, restriction, and covenant except the governmental lien it names, and chapter 197 moves the mortgagee to the surplus instead.F.S. 197.552 · verified Aug 28, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

A lien of record held by a municipal or county governmental unit, a special district, or a community development district survives the tax deed when it is not satisfied as of the disbursement of the sale proceeds under F.S. 197.582.F.S. 197.552 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

F.S. 197.573(2)(a) protects a covenant giving a condominium association, homeowners association, property owners association, or other body with assessment powers a lien for assessments accruing after the tax deed. It does not protect a covenant that otherwise creates a debt or lien against the property.F.S. 197.573 · verified Aug 28, 2026

Easement or right of way: Conditional(recorded as conditional)

Listed easements survive. F.S. 197.572 keeps the title subject to easements for conservation purposes under F.S. 704.06 or for telephone, telegraph, pipeline, power transmission or other public service purpose, easements supporting improvements that may be built above the land, easements for drainage or for ingress and egress to and from other land, and base buffering encroachment easements under F.S. 288.980(2)(b).F.S. 197.572 · verified Aug 28, 2026

Restrictive covenant: Survives(recorded as yes)

Restrictions and covenants running with the land survive a Florida tax deed and stay enforceable to the same extent they would be against a voluntary grantee of the owner who held title immediately before the deed was delivered.F.S. 197.573 · verified Aug 28, 2026

Federal tax lien: Conditional(recorded as conditional)

A federal tax lien filed more than 30 days before the sale stays on the property unless the United States was given written notice of the sale at least 25 days beforehand. Where the sale satisfies a lien prior to that of the United States, the United States may redeem within 120 days of the sale, or the local redemption period if that is longer. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

A county proceeding under Article 5 petitions the superior court, and O.C.G.A. 48-4-79(b) directs that the property be sold free and clear of all liens, claims, and encumbrances other than four named classes: rights of redemption provided under federal law, tax liens held by Georgia governmental entities other than the petitioner which are superior by virtue of O.C.G.A. 48-2-56(b), easements and rights of way of holders who are not interested parties under O.C.G.A. 48-4-77(1)(C), and benefits or burdens of any real covenants filed of record as of the date of filing of the petition. A county proceeding under Article 1 levies a tax execution and sells at a nonjudicial sheriff style sale, and no section of Article 1 or Article 3 says that sale extinguishes any lien at all. Ask the tax commissioner which article the county files under before you price a bid. The Article 5 answer is not the Georgia answer.O.C.G.A. 48-4-79, the superior court order in a judicial in rem tax foreclosure and the four classes a sale does not cut off (Official Code of Georgia Annotated)O.C.G.A. 48-4-79Verified Aug 28, 2026

Mortgage or deed of trust: Depends on the sale route(recorded as path dependent)

Whether a Georgia tax sale reaches a prior security deed turns on which article the county used. On the judicial in rem path a security deed is not among the four classes O.C.G.A. 48-4-79(b) preserves, so the superior court order sells the property free and clear of it. On the nonjudicial path no section of Article 1 or Article 3 says a tax sale extinguishes a security deed, and the holder stays a live redemption risk until the purchaser bars the right to redeem under O.C.G.A. 48-4-45.O.C.G.A. 48-4-79 · verified Aug 28, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

On the judicial in rem path O.C.G.A. 48-4-79(b)(2) keeps tax liens held by Georgia governmental entities other than the petitioner, where those liens are superior to the taxes identified in the petition by virtue of O.C.G.A. 48-2-56(b), outside the free and clear order. A city lien that outranks the county taxes being foreclosed therefore rides through the sale, and one that does not is swept with everything else.O.C.G.A. 48-4-79 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

On the judicial in rem path an association assessment lien is not among the four classes O.C.G.A. 48-4-79(b) preserves, so the free and clear order reaches it. What subsection (b)(4) does preserve is the benefits or burdens of any real covenants filed of record as of the date of filing of the petition, and a recorded declaration of covenants is the instrument that creates the assessment obligation. Read together, the statute keeps the instrument and not the accrued debt.O.C.G.A. 48-4-79 · verified Aug 28, 2026

Easement or right of way: Conditional(recorded as conditional)

On the judicial in rem path O.C.G.A. 48-4-79(b)(3) keeps easements and rights of way of holders who are not interested parties under subparagraph (C) of paragraph (1) of Code Section 48-4-77 outside the free and clear order. Subparagraph (C) covers any other party having an interest in the property whose identity and address are reasonably ascertainable from the records of the petitioner or records maintained in the county courthouse or by the clerk of the court. The same subparagraph then closes with a sentence that removes the class from the definition outright: interested party shall not include the holder of the benefit or burden of any easement or right of way whose interest is properly recorded, which interest shall remain unaffected. A properly recorded easement is the one encumbrance Georgia leaves standing in plain words.O.C.G.A. 48-4-79 · verified Aug 28, 2026

Restrictive covenant: Conditional(recorded as conditional)

On the judicial in rem path O.C.G.A. 48-4-79(b)(4) keeps the benefits or burdens of any real covenants filed of record as of the date of filing of the petition outside the free and clear order. Subdivision use restrictions, plat conditions, and a declaration of covenants recorded before the petition bind the buyer as they bound the previous owner, and the buyer takes the benefit of them too. A covenant recorded after the petition is filed gets no protection from this paragraph.O.C.G.A. 48-4-79 · verified Aug 28, 2026

Federal tax lien: Conditional(recorded as conditional)

Georgia's code names the federal right once and stops there, so federal law supplies the rest. Under 26 U.S.C. 7425(b)(1), a nonjudicial sale under a statutory lien is made subject to and without disturbing a federal tax lien where notice of that lien was filed more than 30 days before the sale and the United States was not given notice of the sale in the manner set by 26 U.S.C. 7425(c)(1). That notice goes to the Secretary in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Where the notice was given, or where the lien was filed inside the 30 day window, 26 U.S.C. 7425(b)(2) sends divestment back to the local law of the place where the property sits. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Section 22-55 directs courts to construe tax deeds liberally so they convey merchantable title, but it is expressly subject to Section 22-70, and the Property Tax Code makes payment of several classes of public claim a condition of obtaining the deed. Easements and covenants running with the land survive by statute. Taxes and special assessments that fall due after the sale, and municipal police-power advancements, must be paid or waived before the court enters a deed order. A federal tax lien can outlive the sale under federal law, and Illinois answers that with a sale in error rather than a cure.35 ILCS 200/22-55 - Tax deeds to convey merchantable title35 ILCS 200/22-55Verified Aug 28, 2026

Mortgage or deed of trust: Not settled by statute(recorded as not stated by statute)

No section of the Illinois Property Tax Code read for this record states that a tax deed extinguishes a prior mortgage or deed of trust. Section 22-55 directs that the Section be liberally construed so that tax deeds convey merchantable title, and makes deeds issued under it subject to Section 22-70, but it instructs construction rather than naming a mortgage. Section 22-42, which governs the judicial tax deed auction, and Section 22-45, which makes a tax deed incontestable except on appeal or on the four listed grounds for relief, do not use the words mortgage, lien or encumbrance at all. Read the sections as they stand: Illinois states the notice a mortgagee is owed and does not state by statute what the deed does to the mortgage itself.35 ILCS 200/22-55 · verified Aug 28, 2026

Municipal lien or special assessment: Conditional(recorded as must be paid)

No order for a tax deed may be entered affecting title to or interest in property in which a county, city, village or incorporated town has an interest under the police and welfare power by advancements made from public funds, until the purchaser or assignee reimburses that body or it waives its lien. A purchaser who will not pay may instead apply to have the tax purchase set aside as a sale in error. That exit closes where the municipality does not agree to release, discharge or waive the lien, the aggregate of all such recorded liens is less than $5,000, and the liens secure money advanced to abate weeds, grass, trees, bushes, garbage, debris or graffiti. A county acting as trustee for taxing districts under Section 21-90 sits outside this section.35 ILCS 200/22-35 · verified Aug 28, 2026

HOA or condominium assessment: Not settled by statute(recorded as not stated by statute)

The Condominium Property Act makes the association lien for unpaid common expenses prior to all other liens and encumbrances, recorded or unrecorded, except only taxes, special assessments and special taxes levied by a political subdivision or municipal corporation of the State, other State or federal taxes that by law are a lien on the unit owner interest ahead of preexisting recorded encumbrances, and encumbrances recorded before the failure to pay that would by law be prior. That is a priority rule and the property tax lien sits above it. Section 9 does not use the words tax sale, tax deed, tax purchaser or Property Tax Code anywhere, so it does not state what a tax deed does to the association lien.765 ILCS 605/9 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as survives)

A tax deed issued under the Property Tax Code does not extinguish or affect any conservation right, easement, covenant running with the land, or right-of-way for water, sewer, electricity, gas, telephone or other public service use that was created on or over the property before it was sold, and that is evidenced either by a recorded instrument or by wires, poles, pipes, equipment or other public service facilities. Restrictive covenants that run with the land fall inside this protection. Where the parcel is a dominant or servient tenement as to a private easement created in good faith, expressly or by operation of law, the tax deed has the same effect on that easement as a deed of conveyance from the prior owner to the tax deed grantee. The protection does not apply when the deed issued because the owner of the easement, covenant or right-of-way failed to pay taxes or special assessments assessed on that interest.35 ILCS 200/22-70 · verified Aug 28, 2026

Restrictive covenant: Survives(recorded as survives)

Section 22-70 is titled "Easements and covenants running with the land" and names a covenant running with the land among the interests a tax deed shall not extinguish or affect, provided the covenant was created on or over the property before it was sold under the Property Tax Code and is evidenced by a recorded instrument. Section 22-55 makes tax deeds issued under it subject to Section 22-70, so the merchantable-title directive does not override the protection. The section does not apply where the tax deed issued because the owner of the covenant failed to pay taxes or special assessments assessed on that interest.35 ILCS 200/22-70 · verified Aug 28, 2026

Federal tax lien: Conditional(recorded as survives conditionally)

Federal law controls this answer, not the Illinois Property Tax Code. Where the United States is not joined as a party, a judgment in a civil action described in 28 U.S.C. 2410(a), or a judicial sale under that judgment, affecting property on which the United States holds a lien under the internal revenue laws, is made subject to and without disturbing that federal lien if notice of the lien was filed in the place provided by law at the time the action was commenced. If no such notice was filed, local law decides the effect on the lien. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

IC 6-1.1-25-4(f) provides that a tax deed executed under the chapter vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale, and IC 6-1.1-25-4.6(k) states it again, in almost the same words, for the deed the court orders. Two classes escape the sweep: liens granted priority under federal law, and the lien of the state or a political subdivision for taxes and special assessments that accrue after the sale. The estate then takes subject to four listed categories, and the first of them is every easement, covenant, declaration, and other deed restriction shown by public records. So Indiana wipes money liens broadly and preserves recorded land rights broadly, and the two halves sit in one subsection.Indiana Code 6-1.1-25-4 - Period for redemption; issuance of tax deed (official 2026 Indiana Code, Title 6, Article 1.1, Chapter 25 PDF)IC 6-1.1-25-4Verified Jul 29, 2026

Mortgage or deed of trust: Extinguished(recorded as extinguished)

A recorded mortgage does not survive an Indiana tax deed. IC 6-1.1-25-4(f) vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale, and the only liens it excepts are those granted priority under federal law and the lien of the state or a political subdivision for taxes and special assessments accruing after the sale. A mortgage is neither. IC 6-1.1-25-4.6(k) states the same rule for the deed the court orders.IC 6-1.1-25-4 · verified Jul 29, 2026

Municipal lien or special assessment: Conditional(recorded as survives if accrued after sale)

Indiana splits this one by date. Special assessments that were already delinquent are inside the price of the sale, so the auction is meant to clear them, and whatever is left of them is a lien created before the sale that IC 6-1.1-25-4(f) sweeps. What survives is the other half of the same sentence: the lien of the state or a political subdivision for taxes and special assessments that accrue after the sale. A buyer who carries a certificate through the redemption year is buying into those, and they ride with the deed.IC 6-1.1-25-4 · verified Jul 29, 2026

HOA or condominium assessment: Extinguished(recorded as extinguished)

The two halves of IC 6-1.1-25-4(f) split an association's position, and a buyer needs both. An assessment lien that attached before the tax sale is a lien or encumbrance created or suffered before the sale. It is not granted priority under federal law and it is not a lien of the state or a political subdivision, so the deed takes free of it. The declaration that creates the assessment obligation is a different instrument: IC 6-1.1-25-4(f)(1) carries the estate subject to all easements, covenants, declarations, and other deed restrictions shown by public records. A recorded declaration survives, so assessments that accrue after the deed run against the tax deed grantee. Read the declaration before bidding and budget the going forward dues.IC 6-1.1-25-4 · verified Jul 29, 2026

Easement or right of way: Survives(recorded as survives)

An Indiana tax deed does not clear recorded easements, and the Code says so twice in one section. IC 6-1.1-25-4(f)(1) makes the estate subject to all easements, covenants, declarations, and other deed restrictions shown by public records. IC 6-1.1-25-4(g) then states the easement half on its own: a tax deed executed under the chapter for real property sold in a tax sale does not operate to extinguish an easement recorded before the date of the tax sale in the office of the recorder of the county in which the real property is located, whether or not the easement was taxed under the article separately from the real property, and it conveys title subject to all easements so recorded. Restrictive covenants and recorded declarations sit inside the same protection, because the subsection names covenants, declarations, and other deed restrictions alongside easements.IC 6-1.1-25-4 · verified Jul 29, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as survives conditionally)

Indiana writes the exception and leaves the rule to Congress. IC 6-1.1-25-4(f) excepts from the sweep those liens granted priority under federal law, and IC 6-1.1-25-4.6(k) carries the same exception into the court ordered deed. Neither IC 6-1.1-24 nor IC 6-1.1-25 says which liens those are or what a purchaser must do about them, so a recorded federal tax lien is the one encumbrance an Indiana bidder cannot price from the Indiana Code. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

A treasurer's deed, once executed and recorded, vests in the purchaser all the right, title, interest, and claim of the state and county to the parcel, and all the right, title, interest, and estate of the former owner. The deed is then subject to two things the section names and nothing else: all restrictive covenants resulting from prior conveyances in the chain of title to the former owner, and all the right and interest of a holder of a certificate of purchase from a tax sale occurring after the sale the deed was issued for. Issuance of the deed cancels all suspended taxes. Every other category has to be read from the service list in section 447.9(2) and the unserved-lienholder rule in section 448.3(2), because chapter 448 names no other survivor.Iowa Code 448.3 - Execution and effect of deedIowa Code 448.3Verified Jul 29, 2026

Mortgage or deed of trust: Read the rule

Conditional, and the condition is factual rather than legal. No section of chapters 445 through 448 states that a treasurer's deed extinguishes a recorded mortgage. What the sections do state is that the deed carries the former owner's entire right, title, interest and estate (section 448.3(1)), that any mortgagee having a lien on the parcel must be served with the notice of expiration by both regular mail and certified mail (section 447.9(2)), that only the persons entitled to that service, plus anyone who takes an interest in or possession of the parcel after the notice of expiration is filed, may redeem (section 447.9(2)), and that a lienholder who was not served keeps the full right and interest the deed would otherwise have cut off (section 448.3(2)). A mortgage is cleared only where service actually happened, and no reading of the statute tells a buyer whether it did. Ask for the certificate holder's affidavit of service under section 447.12 and run the record chain before you put a value on an Iowa tax title. Iowa's tax sale chapters speak of a mortgagee and of a vendor under a recorded contract of sale; no deed of trust provision appears in the sections read.Iowa Code 447.9 · verified Jul 29, 2026

Municipal lien or special assessment: Read the rule

Survives, and Iowa states it in the tax sale section itself. Section 384.69 provides that property against which a city special assessment has been levied may be sold at a regular or adjourned tax sale for any sum of principal or interest due and delinquent, with the same forfeitures, interest, right of redemption, certificates, and deeds as for ordinary taxes, and that the purchaser at that tax sale, other than the county, takes the property charged with the lien of the remaining unpaid installments and interest. Only the delinquent installment drives the sale. The installments that have not matured ride through to the tax title, so read the city's assessment schedule and not only the tax bill.Iowa Code 384.69 · verified Aug 28, 2026

HOA or condominium assessment: Read the rule

No Iowa statute answers this, and the two that come closest speak to priority rather than to a tax deed. Section 499B.17 makes a condominium council of co-owners lien for unpaid common expenses prior to all other liens except only tax liens on the apartment in favor of any assessing unit and special district and all sums unpaid on a first mortgage of record. Section 499A.22(1)(b) makes a multiple housing cooperative's assessment lien prior to all other liens and encumbrances on the member's cooperative interest except encumbrances the cooperative creates, assumes or takes subject to, and liens for real estate taxes and other governmental assessments or charges. Both rank the association below the tax lien. Neither states what a treasurer's deed does to an assessment lien already on record, and chapters 445 through 448 do not mention a homeowners or property owners association at all. What can be said from the text is the notice route: an association holding a lien of record falls inside the section 447.9(2) category of any other person who has an interest of record, which makes it a party to serve and a party eligible to redeem, and leaves its lien standing under section 448.3(2) if it was never served.Iowa Code 499B.17 · verified Aug 28, 2026

Easement or right of way: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Restrictive covenant: Read the rule

Survives, expressly. Section 448.3(1) makes the treasurer's deed subject to all restrictive covenants resulting from prior conveyances in the chain of title to the former owner. The qualifier carries weight: the covenant has to come from a prior conveyance in that chain. The section writes no exception for a covenant that creates a debt or a lien, and chapter 448 contains no provision destroying a right of reentry or a reverter. Platted subdivision restrictions bind an Iowa tax title holder the way they bound the former owner.Iowa Code 448.3 · verified Jul 29, 2026

Federal tax lien: Read the rule

Iowa is silent, so federal law supplies the rule. Chapters 445 through 448 contain no provision about a federal tax lien, and section 331.609, the state's only federal lien statute, governs where a notice of lien is filed or recorded and nothing more. The operative rule is 26 U.S.C. 7425. Under 7425(b)(1) a sale made pursuant to a nonjudicial sale under a statutory lien is made subject to and without disturbing the federal lien where notice of that lien was filed more than 30 days before the sale and the United States was not given notice of the sale in the manner prescribed in 7425(c)(1). That notice goes to the Secretary in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Where the notice was given, or where the federal lien was filed inside the 30 day window, 7425(b)(2) sends the question back to the local law of the place where the property sits. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

When the sheriff's deed is filed it vests fee simple title in the purchaser as against all persons, including corporations and municipal corporations, who were parties to the foreclosure proceedings, subject only to valid covenants running with the land, valid easement of record in use, and taxes and interest that became a lien after the date the judgment was rendered. Two consequences follow, and every entry below turns on them. Anything else held by a party to the case is wiped out. Nothing held by a person who was never made a party is touched, because the deed runs only against parties.K.S.A. 79-2804 - Order of sale; publication notice; sheriff's sale; deed, execution and recordationK.S.A. 79-2804Verified Aug 23, 2026

Mortgage or deed of trust: Conditional(recorded as conditional)

A prior mortgage is extinguished when the mortgagee was made a party and survives when it was not. K.S.A. 79-2801 directs the county to sue the owners, the supposed owners, and all persons having or claiming to have any interest in the real estate, with summons issued and personally served or publication made as in other civil actions, and K.S.A. 79-2802 lets the county unite all of them in one action. While the case is open the mortgagee has its own escape: K.S.A. 79-2803 lets any mortgagee or the mortgagee's assigns redeem at any time before the day of sale by filing an application with the clerk of the district court and paying the cost share and the tax amount. Once the deed is filed, K.S.A. 79-2804 vests fee simple in the purchaser as against all parties to the proceedings, so a served mortgage is gone. The Kansas sections speak of mortgagees; any other recorded lienholder is reached only as a person having or claiming an interest under K.S.A. 79-2801, which again turns on service. Read the district court file for the parcel rather than assuming the search was clean.K.S.A. 79-2804 · verified Aug 23, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

City special assessments in Kansas are levied as a special tax on the parcel concurrent with general property taxes and are payable in not more than 20 equal annual installments, collected in the same manner as other city taxes, under K.S.A. 12-6a10. Delinquent installments go into the tax foreclosure. K.S.A. 79-2801 counts special assessments in the delinquency that drives the case, and K.S.A. 79-2803 provides that tax liens on all real estate sold or redeemed in the action are satisfied and discharged of record, so the amounts carried into the judgment are cleared by the sale. Installments that had not yet become a lien when judgment was rendered are a different matter. K.S.A. 79-2804 makes the sheriff's deed subject to taxes and interest that became a lien after the judgment date, and the assessment ordinance keeps levying the remaining installments against the parcel year by year. Ask the county treasurer and the city clerk for the assessment schedule on the parcel and price the unmatured installments as a cost the buyer inherits.K.S.A. 12-6a10 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

Kansas gives association assessment liens no priority over tax liens. K.S.A. 58-3123 makes a condominium association's unpaid common expense assessments a lien on the unit prior to all other liens except tax liens in favor of any assessing unit and special district and sums unpaid on a first mortgage of record. K.S.A. 58-3710 says the same for a townhouse association. The association lien sits below the tax lien, and where the association was made a party under K.S.A. 79-2801 the K.S.A. 79-2804 deed cuts it off with every other party's interest. Two limits matter to a buyer. An association that was never named and served keeps its lien, because the deed runs only against parties. And the declaration itself is a covenant running with the land, which both K.S.A. 79-2803 and K.S.A. 79-2804 preserve, so the buyer takes the parcel bound by the covenants and owes every assessment that accrues after the sale.K.S.A. 58-3123 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as yes)

Easements survive a Kansas tax foreclosure, and the statute says so twice. K.S.A. 79-2803 makes the tax judgment a first and prior lien on the parcel subject, however, to valid covenants running with the land and to valid easements of record or in use, whether the holder thereof appears or not, which means the easement holder does not have to show up in the case to keep the easement. K.S.A. 79-2804 repeats the carve-out on the deed side: the sheriff's deed vests fee simple subject only to valid covenants running with the land and valid easement of record in use, plus taxes and interest that became a lien after the judgment date. Walk the parcel and read the plat before bidding. A utility line, a shared driveway, or a neighbor's access route that is in use survives the sale.K.S.A. 79-2803 · verified Aug 23, 2026

Restrictive covenant: Survives(recorded as yes)

Recorded restrictions run with the land in Kansas and outlast the sale. K.S.A. 79-2803 exempts valid covenants running with the land from the tax judgment lien, and K.S.A. 79-2804 exempts them again from the sheriff's deed. Setbacks, use restrictions, minimum improvement standards, and architectural review in a recorded declaration all bind the buyer. A Kansas tax foreclosure clears liens. It does not clear land use restrictions.K.S.A. 79-2803 · verified Aug 23, 2026

Federal tax lien: Conditional(recorded as conditional)

A recorded federal tax lien survives a Kansas tax foreclosure unless the United States was joined as a party. Under 26 U.S.C. 7425(a), where the United States is not joined, a judicial sale under a judgment in an action described in 28 U.S.C. 2410(a) is made subject to and without disturbing the lien of the United States if notice of that lien was on file when the suit was commenced. 28 U.S.C. 2410(a) is what lets the county name the United States in a state court action to foreclose a lien, and 28 U.S.C. 2410(b) sets the service: the process and complaint go to the United States attorney for the district, copies go to the Attorney General by registered or certified mail, and the United States has 60 days to answer. Search the federal lien index for the parcel and read the district court case file before bidding. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

A delinquent tax bill becomes a certificate of delinquency, which is a lien under KRS 134.420, and title changes hands only through a lawsuit and a master commissioner's sale. Two statutory paths exist and they answer this question differently. Naming the path is part of the answer.KRS 91.514 - Vesting title in purchases, title subject to designated liens, exceptionsKRS 91.514Verified Aug 28, 2026

Mortgage or deed of trust: Conditional(recorded as conditional)

A mortgage is treated as a claim to be noticed and then resolved in the lawsuit, not as an interest carried forward. On the general path the sale passes the title of all the parties to the action under KRS 426.574, so a joined mortgagee is cut off and paid from the proceeds. On the in rem municipal path KRS 91.514(1)(c) bars the lienholder outright once the KRS 91.4884 notice has gone out.KRS 426.574 · verified Aug 28, 2026

Municipal lien or special assessment: Depends on the sale route(recorded as path dependent)

On the in rem municipal path, KRS 91.514(4) states that title shall not be subject to the lien of special tax bills that have attached to the parcel, and moves that lien to the proceeds of the master commissioner's sale or to the proceeds of the city's ultimate sale of the parcel. On the general foreclosure path no section states the result.KRS 91.514 · verified Aug 28, 2026

HOA or condominium assessment: Not settled by statute(recorded as unknown)

No Kentucky statute states what happens to a homeowners, property owners or condominium association assessment lien at a tax sale. Both association lien sections were read in full and neither uses the phrase tax sale.KRS 381.9193 · verified Aug 28, 2026

Easement or right of way: Conditional(recorded as conditional)

The only easement class Kentucky preserves by statute is a right-of-way of a public utility on which tax has been otherwise paid. KRS 91.514(1)(b) vests title on the in rem municipal path subject to those rights-of-way, and KRS 65.375(1) uses the same words for the deed the court makes to a land bank authority.KRS 91.514 · verified Aug 28, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as conditional)

A federal tax lien survives a Kentucky master commissioner's sale unless the United States was joined as a party. Under 26 U.S.C. 7425(a)(1), where the United States is not joined, a judgment in a civil action described in 28 U.S.C. 2410(a), or a judicial sale under that judgment, is made subject to and without disturbing the lien of the United States if notice of the lien had been filed at the time the action was commenced. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

R.S. 47:2268(B) writes eight exceptions into the section itself, and each survives only to the extent the interest remains effective against third persons and was filed with the appropriate recorder before the tax lien certificate was recorded: building restrictions, condominium declarations, or other common ownership interest regimes; dedications in favor of political subdivisions, the public, or public utilities; immobilizations of factory-built homes; integrated coastal protection as defined in R.S. 49:214.2 or a project listed in the comprehensive master coastal protection plan; levee or drainage projects of state agencies and their political subdivisions, parishes, municipalities, and the United States; mineral rights; pipeline servitudes; and predial servitudes. Anything outside that list is terminated and is paid, if at all, from the sale proceeds.Louisiana Revised Statutes 47:2268 - Effect of judicial saleLa. R.S. 47:2268Verified Aug 24, 2026

Mortgage or deed of trust: Extinguished(recorded as no)

A recorded mortgage does not survive. R.S. 47:2268(A) terminates all interests in the immovable property at the judicial sale, and a mortgage is not among the eight classes R.S. 47:2268(B) preserves.La. R.S. 47:2268 · verified Aug 24, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

Louisiana does not treat a municipal or special assessment lien as its own category. R.S. 47:2122(14) defines statutory impositions as ad valorem taxes and any imposition in addition to them that is included on the tax bill sent to the tax debtor, so an assessment billed with the taxes rides inside the tax lien instead of sitting outside it. Two different rules then apply at two different moments.La. R.S. 47:2160 · verified Aug 24, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

R.S. 47:2268(B)(1) keeps the rights and obligations established by building restrictions, condominium declarations, and other common ownership interest regimes alive through the judicial sale, where they remain effective against third persons and were filed with the recorder before the tax lien certificate. The regime binds the buyer, and so do the assessment obligations it creates going forward.La. R.S. 47:2268 · verified Aug 24, 2026

Easement or right of way: Conditional(recorded as conditional)

Predial servitudes survive. R.S. 47:2268(B)(8) keeps them out of the termination in subsection (A), and the section does the same at (B)(7) for pipeline servitudes and at (B)(2) for dedications in favor of political subdivisions, the public, or public utilities. Each survives only to the extent it remains effective against third persons and was filed with the appropriate recorder before the tax lien certificate was recorded.La. R.S. 47:2268 · verified Aug 24, 2026

Restrictive covenant: Conditional(recorded as conditional)

Building restrictions survive. R.S. 47:2268(B)(1) keeps the rights and obligations established by building restrictions, condominium declarations, and other common ownership interest regimes out of the termination in subsection (A), on the same condition that they remain effective against third persons and were recorded before the tax lien certificate.La. R.S. 47:2268 · verified Aug 24, 2026

Federal tax lien: Conditional(recorded as conditional)

No section of Chapter 5 addresses federal tax liens, so federal law supplies the rule, and the Louisiana route decides which federal track applies. Enforcement runs through a judicial sale on a writ of fieri facias under R.S. 47:2267(A), which puts the case under 26 U.S.C. 7425(a) rather than the nonjudicial track. Where the United States is not joined as a party and notice of the federal lien was filed before the suit was commenced, the judgment and the judicial sale under it are made subject to and without disturbing the federal lien, so it survives. Where the United States is joined under 28 U.S.C. 2410, discharge follows the local law of the place where the court sits, and the United States then has 120 days from the date of sale to redeem, or the period allowed under state law if that is longer. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Tax-Prop. 14-844(b) provides that if the court finds for the plaintiff, the judgment vests in the plaintiff an absolute and indefeasible title in fee simple in the property, free and clear of all alienations and descents of the property occurring before the date of the judgment and encumbrances on the property, except taxes that accrue after the date of sale and easements of record and any other easement that may be observed by an inspection of the property. That carve-out list is closed and has three members. Two further rules decide most of what a buyer actually gets. Tax-Prop. 14-844(c) vests only a leasehold where the parcel carried a ground rent, and Tax-Prop. 14-836(b)(2) leaves the rights of any person the plaintiff chose not to name as a defendant untouched by the proceeding.Md. Code Ann., Tax-Property 14-844 - the judgment vests absolute and indefeasible fee simple title free and clear of pre-judgment encumbrances, with three exceptionsMd. Code Ann., Tax-Prop. 14-844Verified Aug 28, 2026

Mortgage or deed of trust: Conditional(recorded as extinguished only if named as a defendant)

This is Maryland's distinctive rule and the statute states it outright. Tax-Prop. 14-836(b)(1) makes any mortgagee of the property or assignee of the mortgagee of record named in an unreleased recorded mortgage, and the trustee under any recorded deed of trust or a holder of a beneficial interest who files notice, mandatory defendants in the action to foreclose the right of redemption. 14-836(b)(2) then provides that the plaintiff may choose not to include as a defendant any of the persons enumerated in paragraph (1), and that the rights of any person not included as a defendant are not affected by the proceedings. A recorded mortgage or deed of trust whose holder was left out of the case stands after the judgment. A Maryland tax title is only as clean as the defendant list in the foreclosure docket, which is a public record and is the document to read before bidding on a certificate or buying an assigned one.Md. Code Ann., Tax-Prop. 14-836 · verified Aug 28, 2026

Municipal lien or special assessment: Conditional(recorded as collected through the sale except taxes accruing after it)

Maryland collects municipal and other agency charges through the tax sale rather than leaving them on the parcel. Tax-Prop. 14-801(d)(1) defines a tax as any tax, or charge of any kind, due to the State, any of its political subdivisions or any other taxing agency that by law is a lien against the real property on which it is imposed or assessed, and 14-801(b) defines an other taxing agency as any municipal corporation or other public or quasi-public corporation that may impose such a tax. Tax-Prop. 14-810(a) makes the collector notify every other taxing agency in the county except the State at least 60 days before the 14-812 notices, and makes each agency certify what it is owed within 30 days. 14-810(b) then provides that the collector is under no obligation for any taxes not so certified and that taxes not so certified are not a lien on any property sold by the collector under the subtitle. Certified charges set the minimum bid under 14-817(b)(1) and are paid out of it. What stands after judgment is the single item 14-844(b) preserves, taxes that accrue after the date of sale, which 14-831 makes additional liens against the property, immediately due from the certificate holder once the final decree passes, and which the collector must be paid in full before delivering the deed.Md. Code Ann., Tax-Prop. 14-810 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as extinguished as to pre judgment amounts)

Tax-Prop. 14-844(d)(2)(i) provides that once a judgment is granted the plaintiff immediately becomes liable, from the date of judgment, for assessments or fees charged by a homeowners association or a condominium association that are due and payable from the date of the judgment, and (ii) lets the association sue the plaintiff for them even though no deed has been recorded. The date of judgment is the start line the statute draws. Amounts that came due before it are encumbrances on the property arising before the judgment and fall inside the sweep in 14-844(b), which preserves only post-sale taxes and easements. An association is not on the mandatory defendant list in 14-836(b)(1), so it is covered by the designation in 14-836(b)(3) and is bound under 14-840 once the order of publication issues, and 14-836(b)(4)(i)(1) separately requires the plaintiff to mail it notice of the proceeding with a copy of the complaint.Md. Code Ann., Tax-Prop. 14-844 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as survives)

Tax-Prop. 14-844(b) preserves easements of record and any other easement that may be observed by an inspection of the property to which the property is subject. The second limb is wider than the recorded-easement carve-out most states use, and it matters for land. A right of way that is visible on the ground survives the judgment even where nothing about it appears in the land records. Buying a landlocked parcel at a Maryland tax sale does not create access, and buying a parcel crossed by a track, a pole line or a pipeline does not clear it.Md. Code Ann., Tax-Prop. 14-844 · verified Aug 28, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as survives unless united states joined)

No section of the Maryland tax sale subtitle, Tax-Prop. 14-801 through 14-854, addresses federal tax liens. Federal law supplies the rule. Under 26 U.S.C. 7425(a), if the United States is not joined as a party, a judgment in a civil action described in 28 U.S.C. 2410(a), or a judicial sale under that judgment, is made subject to and without disturbing the lien of the United States where notice of that lien had been filed when the action was commenced. Joinder is available and 28 U.S.C. 2410(b) sets its mechanics: the pleading must set out the federal interest with particularity, name the taxpayer whose liability created the lien, and identify the internal revenue office that filed the notice with its date and place, and service runs to the United States attorney for the district and by registered or certified mail to the Attorney General. Where a sale of real estate does satisfy a lien prior to the federal lien, 28 U.S.C. 2410(c) gives the United States 120 days to redeem for a lien arising under the internal revenue laws, or the period allowable under State law if that is longer. 26 U.S.C. 7425(d)(1) sets the same 120 day floor on the nonjudicial branch. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Subdivision (c) extinguishes all liens against the property, including any lien for unpaid taxes or special assessments, except future installments of special assessments and liens recorded by the state or the foreclosing governmental unit under the Natural Resources and Environmental Protection Act, 1994 PA 451. Subdivision (e) extinguishes all existing recorded and unrecorded interests except a visible or recorded easement or right of way, private deed restrictions, the interest of a lessee or an assignee of a lessee under a recorded oil or gas lease, interests in oil or gas owned by a person other than the surface owner and preserved under MCL 554.291, interests in property assessable as personal property under MCL 211.8(g), and restrictions or other governmental interests imposed under that same act. Subsection (6) adds that the foreclosing governmental unit's title is not subject to any recorded or unrecorded lien. Anything absent from those two lists is extinguished.MCL 211.78k - judgment of foreclosure, expiry of all redemption rights on the succeeding March 31, and the liens and interests the judgment extinguishesMCL 211.78kVerified Aug 28, 2026

Mortgage or deed of trust: Extinguished(recorded as no)

A recorded mortgage does not survive a Michigan tax foreclosure. MCL 211.78k(5)(c) extinguishes all liens against the property, subdivision (e) extinguishes all existing recorded and unrecorded interests outside its carve-out list, and subsection (6) states that the foreclosing governmental unit's title is not subject to any recorded or unrecorded lien. This is Michigan's cleanest surviving-lien answer.MCL 211.78k · verified Aug 28, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

Delinquent special assessments die with the tax lien and future installments survive. MCL 211.78k(5)(c) extinguishes all liens against the property including any lien for unpaid taxes or special assessments, then carves out future installments of special assessments, which ride through the judgment to the buyer.MCL 211.78k · verified Aug 28, 2026

HOA or condominium assessment: Extinguished(recorded as no)

An association assessment lien is not in the MCL 211.78k(5)(c) exception list, and that subdivision extinguishes all liens against the property except the two classes it names, so the judgment takes the assessment lien with everything else.MCL 211.78k · verified Aug 28, 2026

Easement or right of way: Conditional(recorded as conditional)

A visible or recorded easement or right of way survives. MCL 211.78k(5)(e) names it first among the interests the judgment does not extinguish. An easement that is neither recorded nor visible on the ground is extinguished with everything else.MCL 211.78k · verified Aug 28, 2026

Restrictive covenant: Survives(recorded as yes)

Private deed restrictions survive a Michigan tax foreclosure. MCL 211.78k(5)(e) lists them among the interests the judgment does not extinguish, so platted subdivision restrictions and recorded use covenants bind the buyer as they bound the former owner.MCL 211.78k · verified Aug 28, 2026

Federal tax lien: Conditional(recorded as conditional)

No Michigan statute states whether a federal tax lien survives the foreclosure, so federal law supplies that answer. Where the United States is not joined as a party and its notice of lien was on file when the action commenced, 26 U.S.C. 7425(a)(1) requires a judgment in a civil action described in 28 U.S.C. 2410(a), or a judicial sale under that judgment, to be made subject to and without disturbing the lien of the United States. Where real estate is sold to satisfy a lien prior to that of the United States, 28 U.S.C. 2410(c) gives the United States 120 days to redeem for a lien arising under the internal revenue laws, or the period allowed for redemption under state law if that period is longer. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

The forfeiture of the property extinguishes all liens, claims, and encumbrances other than (1) the rights of interested parties to surplus proceeds under this section, (2) rights of redemption provided under federal law, (3) easements and rights-of-way holders who are not interested parties, and (4) benefits or burdens of any real covenants filed of record as of the date of forfeiture. Nothing else in chapters 280, 281, 282 or 284 adds a survivor. Read the four exceptions with subdivision 2, which defines an interested party as any party with an interest in the real estate including but not limited to an owner of the property, a lienholder, or any other party who has filed their name according to section 276.041. That definition is what makes exception (1) the remedy for a wiped lienholder: the lien goes, and a claim on the surplus above the minimum bid replaces it.Minnesota Statutes 282.005 - the required initial public auction of tax-forfeited land, the estimated-market-value initial price, the minimum bid, the six-month deadline, surplus claims, and what forfeiture extinguishesMinn. Stat. 282.005Verified Aug 24, 2026

Mortgage or deed of trust: Read the rule

Extinguished by the forfeiture, with a money claim in its place. No section of chapters 280, 281, 282 or 284 names a mortgage as an interest that survives, and a mortgage is a lien, so it falls inside the operative words of Minn. Stat. 282.005, subdivision 10, and outside all four exceptions. The mortgagee's remedy is subdivision 6: a lienholder is an interested party under subdivision 2, so it may claim the surplus above the minimum bid within six months of the first notice. What a buyer should check is the NOTICE route, because Minnesota does not require the county auditor to search the record and serve every recorded mortgagee. Minn. Stat. 281.23, subdivision 5, requires the notice of expiration of redemption to be mailed by certified mail to all real property taxpayers and fee owners and, in addition, to those parties who have filed their addresses pursuant to section 276.041; subdivision 2 requires the notice to name those same parties; and subdivision 6 sends the sheriff to serve only the persons in possession of occupied parcels. Under Minn. Stat. 276.041 a mortgagee or lienholder MAY file its name and current mailing address with the county auditor for that purpose, at $15 per parcel, and the filing expires after three years. A recorded mortgagee that never filed and is not in possession receives only the published notice.Minn. Stat. 282.005 · verified Aug 24, 2026

Municipal lien or special assessment: Read the rule

This is the Minnesota answer that surprises buyers, and it runs in two steps. Step one, the assessment is cancelled. Minn. Stat. 282.07 provides that immediately after forfeiture the county auditor shall cancel all taxes and tax liens appearing upon the records, both delinquent and current, and all special assessments, delinquent or otherwise. Step two, the money can come back to the new owner. Minn. Stat. 429.071, subdivision 4, headed Reassessment, tax-forfeited land, provides that when a parcel of tax-forfeited land is returned to private ownership and the parcel is benefited by an improvement for which special assessments were canceled because of the forfeiture, the municipality that made the improvement may, upon notice and hearing as provided for the original assessment, make a reassessment or a new assessment as to the parcel in an amount equal to the amount remaining unpaid on the original assessment. So the LIEN does not ride through the forfeiture and the DOLLARS can. Budget for the unpaid balance, not for zero. Both steps concern an assessment that already existed at forfeiture. An improvement assessed AFTER forfeiture runs on a different rule and is recorded separately below.Minn. Stat. 282.07 · verified Aug 28, 2026

HOA or condominium assessment: Read the rule

No Minnesota section states what a tax forfeiture does to a homeowners or common interest community association assessment lien, and chapter 515B was read in full to confirm it: the phrase tax-forfeited land sale appears once in the chapter, in the provision transferring special declarant rights on an involuntary transfer, and nowhere in connection with the assessment lien. What Minn. Stat. 515B.3-116 does say is where the lien sits and how it is perfected. Subsection (a) gives the association a lien on a unit for any assessment levied against that unit from the time the assessment becomes due, and provides that recording of the declaration constitutes record notice and perfection of any assessment lien under this section, with no further recording required. Subsection (b) makes that lien prior to all other liens and encumbrances on a unit EXCEPT, among others, liens for real estate taxes and other governmental assessments or charges against the unit. Subsection (c) is the only carryover the chapter writes, six months of common expenses surviving a FIRST MORTGAGE foreclosure, and by its terms it reaches a foreclosure under chapters 580, 581 or 582 rather than a tax forfeiture. That leaves the association lien governed by the general rule: it is a lien, and Minn. Stat. 282.005, subdivision 10, extinguishes all liens other than the four listed classes, none of which names an association assessment lien. Assessments levied after the buyer takes title are a separate question that subsection (a) answers on its own terms, since the lien attaches when each assessment becomes due.Minn. Stat. 515B.3-116 · verified Aug 28, 2026

Easement or right of way: Read the rule

Survives, and Minnesota says so twice in two different registers. Minn. Stat. 282.005, subdivision 10, clause (3), excepts easements and rights-of-way holders who are not interested parties from what the forfeiture extinguishes. Minn. Stat. 282.01, subdivision 6, then makes the state's conveyance subject to easements and restrictions of record at the date of the tax judgment sale, and names the classes it has in mind: permits for telephone and electric power lines either by underground cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for gas, liquids, or solids in suspension. A third source of easements is the county itself. Under Minn. Stat. 282.04, subdivision 4, the county auditor may grant easements or permits on UNSOLD tax-forfeited land for those same utility and transport uses, and land affected by such an easement or permit may be sold, but the sale is subject to the easement or permit and all rights granted by it are excepted from the conveyance and reserved. So a Minnesota tax-forfeited parcel can pick up an encumbrance during the years the county holds it, after the forfeiture that cleared the older liens. Walk the parcel and pull the county board's resolutions, not only the pre-forfeiture record.Minn. Stat. 282.005 · verified Aug 24, 2026

Restrictive covenant: Read the rule

Survives, expressly, and this is the fourth exception in the closed list. Minn. Stat. 282.005, subdivision 10, clause (4), preserves the benefits or burdens of any real covenants filed of record as of the date of forfeiture. Minn. Stat. 282.01, subdivision 6, says the same thing from the deed side with an earlier cutoff, making the conveyance subject to restrictions of record at the date of the tax judgment sale. Platted subdivision restrictions, recorded use limitations and recorded conservation restrictions bind a Minnesota tax-title holder the way they bound the former owner.Minn. Stat. 282.005 · verified Aug 24, 2026

Federal tax lien: Read the rule

Minnesota preserves the federal right and does not define it. Minn. Stat. 282.005, subdivision 10, clause (2), excepts rights of redemption provided under federal law from what the forfeiture extinguishes, and no Minnesota section says more. The operative federal text is 26 U.S.C. 7425. Under 7425(b)(1) a sale of property on which the United States has or claims a lien, made pursuant to a nonjudicial sale under a statutory lien, is made subject to and without disturbing that lien where notice of the lien was filed more than 30 days before the sale and the United States was not given notice of the sale in the manner prescribed in 7425(c)(1). Under 7425(b)(2) the local law of the place where the property sits controls instead where the lien notice was not filed inside that 30-day window, where the law makes no provision for filing, or where notice of the sale WAS given as prescribed. That notice runs to the Secretary, in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Taxes assessed on lands bind the land and, except for environmental covenants created under the Mississippi Uniform Environmental Covenants Act, are entitled to preference over all judgments, executions, encumbrances or liens whensoever created. The same subsection makes the sale a proceeding against the thing sold that vests title in the purchaser without regard to who owned the land when it was assessed or when it was sold, and it closes by making the lien for municipal taxes secondary and subordinate to the lien for state and county taxes. The environmental covenant clause is the only interest that sentence names as outranking the tax lien.Miss. Code Ann. 27-35-1 - Tax lien; attachment; preferencesMiss. Code Ann. 27-35-1Verified Aug 6, 2026

Mortgage or deed of trust: Conditional(recorded as conditional)

Mississippi ties the answer to a clerical duty, which makes this the most checkable surviving-lien question in the state. Miss. Code Ann. 27-43-5 requires the chancery clerk to examine the record of deeds, mortgages and deeds of trust in the clerk's office to ascertain the names and addresses of all mortgagees, beneficiaries and holders of vendors liens of all lands sold for taxes, and to send each of them the statutory notice by certified mail with return receipt requested, within the time fixed by law for notifying owners.Miss. Code Ann. 27-43-5 · verified Aug 28, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

Mississippi answers this differently on each of its two paths, and both halves are statutory. Municipal special improvement assessments under Title 21, Chapter 41 are enforced in the same manner in which the payment of other taxes in the municipality is enforced, and all statutes regulating the collection of those other taxes apply to them. The assessment therefore rides inside the municipal tax machinery rather than sitting outside it.Miss. Code Ann. 21-41-25 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

Mississippi answers this for condominiums and for nothing else, and the condominium answer runs the way most bidders do not expect. Miss. Code Ann. 89-9-31(2) provides that all provisions of a declaration relating to a unit or common areas sold for taxes or special assessments survive and are enforceable after the issuance of a tax deed, or of another deed upon foreclosure of an assessment, certificate or lien, a tax deed, tax certificate or tax lien, to the same extent that they would be enforceable against a voluntary grantee of the owner who held title immediately before the deed was delivered. The declaration binds the buyer.Miss. Code Ann. 89-9-31 · verified Aug 28, 2026

Easement or right of way: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as conditional)

No Mississippi section read for this record addresses a federal tax lien, so federal law supplies the answer, and the shape of the Mississippi sale decides which federal branch applies. The tax collector's land sale is a nonjudicial sale under a statutory lien, which places it inside 26 U.S.C. 7425(b). Under (b)(1) that sale is made subject to and without disturbing the federal lien where notice of the lien was filed in the place provided by law more than 30 days before the sale and the United States is not given notice of the sale in the manner prescribed in subsection (c)(1). The lien survives on those facts. Under (b)(2) the sale instead takes whatever effect local law gives it where the lien notice was not filed more than 30 days before the sale, where the law makes no provision for filing, or where notice of the sale was given under (c)(1). That notice runs to the Secretary in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Most counties use the chapter 140 collector's sale, where section 140.420 vests an absolute estate in fee simple and bars every judgment creditor and lienholder that held a lien on the land. A county whose commission has adopted a resolution or order electing into sections 141.210 to 141.810 uses the chapter 141 judicial sale instead, where section 141.550 conveys the whole interest of every claimant but writes two exceptions into the sentence itself: public utility rights-of-way on which tax has otherwise been paid, and the lien of the United States. A city not within a county with more than five hundred thousand inhabitants may elect by ordinance into the chapter 92 sale, which repeats those same two exceptions. One rule crosses all three chapters. Sections 140.722, 141.202 and 92.930 each provide that a sale under that chapter is subject to valid recorded covenants running with the land and to valid easements of record or in use. Missouri sweeps money liens broadly and preserves recorded land rights broadly, so a bidder has to know which chapter the county runs before applying the rest.Missouri Revised Statutes 140.722 - Conveyances subject to covenants and easementsMo. Rev. Stat. 140.722Verified Aug 28, 2026

Mortgage or deed of trust: Extinguished(recorded as extinguished)

A recorded mortgage or deed of trust does not survive a completed Missouri tax foreclosure in any of the three chapters. Section 140.420(2) bars and forever forecloses any person, judgment creditor or lienholder that had a lien upon the lands. Section 141.570 bars judgment creditors and lienholders on court confirmation of the sheriff's sale, and section 92.835.2 does the same for chapter 92. Missouri uses both instruments and the statutes name both: section 140.405.2 refers to a publicly recorded unreleased deed of trust, mortgage, lease, lien, judgment or any other publicly recorded claim.Mo. Rev. Stat. 140.420 · verified Aug 18, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

Missouri collects a delinquent special assessment through the tax sale rather than around it. Section 140.150.1 provides that all lands, lots, mineral rights and royalty interests on which taxes or special assessments are delinquent and unpaid are subject to sale to discharge the lien, on the fourth Monday in August. Section 140.690 provides that real property is liable for all taxes due any city or incorporated town, that a lien is created in favor of the state of Missouri for those taxes with interest and costs the same as for state and county taxes, and that the lien is enforced as provided in chapter 140. A city tax bill rides the same machinery as the county bill.Mo. Rev. Stat. 140.150 · verified Aug 18, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

Missouri answers this by statute for condominiums and by silence for everything else. Section 448.3-116.1 gives a condominium association a lien on a unit for any assessment levied against that unit, or fine imposed against its owner, from the time the assessment or fine becomes due. Section 448.3-116.2 makes that lien prior to all other liens and encumbrances on a unit subject to the exceptions it lists, and subdivision (4) of that list is liens for real estate taxes and other governmental assessments or charges against the unit. The association ranks below the tax lien, which places its lien inside the class section 140.420(2) bars and inside the class sections 141.570 and 92.835.2 forever foreclose.Mo. Rev. Stat. 448.3-116 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as survives)

Missouri answers this in one sentence and repeats it in each chapter. Section 140.722 provides that any sale of lands under chapter 140 is subject to valid recorded covenants running with the land and to valid easements of record or in use. Section 141.202 carries the identical sentence for chapter 141, and section 92.930 carries it for chapter 92. The clause reaches further than a title search does, because an easement qualifies if it is of record or in use, so an easement in use that no recorded instrument shows is still inside the protection. A Missouri tax deed does not clear an access easement or a utility easement.Mo. Rev. Stat. 140.722 · verified Aug 28, 2026

Restrictive covenant: Survives(recorded as survives)

The same sentence answers covenants. Sections 140.722, 141.202 and 92.930 each make a sale under that chapter subject to valid recorded covenants running with the land. Two limits sit inside the words. The covenant must be recorded, and it must run with the land, so a personal promise between former neighbors is not protected. A recorded subdivision declaration is a covenant running with the land, so the parcel stays inside its scheme after the sale.Mo. Rev. Stat. 140.722 · verified Aug 28, 2026

Federal tax lien: Survives(recorded as survives)

Two of Missouri's three chapters say a federal lien survives, on the face of the statute. Section 141.550.4 makes the chapter 141 sheriff's sale subject to the lien of the United States of America, and section 141.570 vests title subject to any lien of the United States. Chapter 92 carries the same exception twice: section 92.825.2 conveys the whole interest subject only to the tax lien of the United States of America, and section 92.835.2 vests title subject to any tax lien of the United States. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Neb. Rev. Stat. 77-1837(3) decides which road a parcel takes, and the holder does not choose: where 110 percent of the assessed value at the time of the deed application, less the redemption amount, is twenty five thousand dollars or less, the holder applies to the county treasurer for a tax deed, and where the equity is larger the holder must instead foreclose the certificate in the district court. On the treasurer's deed road, 77-1838(1) provides that the recorded deed vests the title of the property in the grantee subject to one thing and one thing only: a lien for special assessments levied by a community improvement district or a sanitary and improvement district which have not previously been offered for sale by the county treasurer. On the foreclosure road, 77-1914 provides that delivery of the sheriff's deed passes title free and clear of all liens and interests of all persons who were parties to the proceedings, who received service of process, and over whom the court had jurisdiction, carrying the same district assessment carve-out. Read together, Nebraska names exactly one class of encumbrance that survives on the merits, and one procedural condition, service and joinder, that decides everything else.Neb. Rev. Stat. 77-1838 - Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous ownerNeb. Rev. Stat. 77-1838Verified Aug 23, 2026

Mortgage or deed of trust: Conditional(recorded as conditional)

Cut off on both roads where the mortgagee was properly brought in, and not otherwise. On the foreclosure road the answer is statutory and direct: 77-1914 divests the liens and interests of all persons who were parties, were served with process, and were within the court's jurisdiction, so a joined and served mortgagee or deed of trust beneficiary loses its lien and an unjoined or unserved one does not. On the treasurer's deed road no Nebraska section states in terms that a mortgage is extinguished. The conclusion is assembled from two sections read at the source: 77-1838(1) vests the title of the property in the grantee subject only to the unoffered community improvement district or sanitary and improvement district assessment, naming no other survivor, and 77-1832(1)(b) requires notice to every encumbrancer of record turned up by the registered abstracter's search under 77-1833. Because the deed-path answer is assembled rather than quoted, a buyer relying on it should read both sections and the recorded proof of service, and should treat a mortgagee missing from the abstracter's search as an open question rather than a cleared lien.Neb. Rev. Stat. 77-1914 · verified Aug 28, 2026

Municipal lien or special assessment: Extinguished(recorded as extinguished)

Cut off, because Nebraska sells it with the taxes rather than leaving it behind. 77-1858 provides that wherever the revenue laws give a county treasurer power to sell real estate for unpaid taxes, that power includes the power to sell for all the taxes and special assessments levied by any county, municipality, drainage district, or other political subdivision of the state, and it applies every provision of the revenue law on collecting taxes to those assessments with equal force. A municipal, village, county or drainage district special assessment therefore rides the same sale as the general tax, and the deed and foreclosure sections leave no carve-out for it: 77-1838(1) makes the title subject to the district assessment class alone, and 77-1914 divests every joined and served party. The exception in 77-1858 is the community improvement district and sanitary and improvement district class recorded separately above. Note that this states what the tax sale machinery does to the assessment, not that a city has no other route: 77-1917.01 lets a city, village, community improvement district or sanitary and improvement district foreclose its own assessment lien in its own name, in the same manner as a real estate mortgage foreclosure, where the property was not first offered at tax sale.Neb. Rev. Stat. 77-1858 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as partial)

Nebraska's only association assessment lien statute is 76-874, inside the Nebraska Condominium Act, and it reaches a condominium unit only. Subsection (a) gives the association a lien on a unit for an assessment from the time the assessment becomes due and a notice containing the dollar amount is recorded where mortgages are recorded. Subsection (b) ranks that lien prior to all other liens and encumbrances on the unit except three named classes, the third of which is liens for real estate taxes and other governmental assessments or charges against the unit. So a condominium association lien is junior to the tax lien and is exposed to the same cutoff as any other junior interest, subject on the foreclosure road to the 77-1914 joinder and service condition. What 76-874 does not do is state what a treasurer's tax deed or a sheriff's deed does to an association lien already of record, so the survival answer runs through the tax sections rather than through this one.Neb. Rev. Stat. 76-874 · verified Aug 28, 2026

Easement or right of way: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as governed by federal law)

Nebraska is silent and federal law supplies the rule, and which federal subsection applies depends on which road the parcel took. The district court foreclosure under 77-1902 is a judicial sale, so 26 U.S.C. 7425(a) governs: where the United States is not joined as a party and notice of its lien was filed at the time the action was commenced, the judgment and any judicial sale under it are made subject to and without disturbing the lien of the United States. The treasurer's tax deed under 77-1837 is issued administratively rather than by a court, so 7425(b) is the subsection in point: a sale made pursuant to a nonjudicial sale under a statutory lien is made subject to and without disturbing the federal lien where notice of that lien was recorded more than 30 days before the sale and the United States was not given notice of the sale in the manner prescribed in 7425(c)(1). That notice must be in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Where the notice was given, or the federal lien was filed inside the 30 day window, 7425(b)(2) sends the question back to local law. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Except as otherwise provided by specific statute, the deed conveys the property to the county treasurer as trustee for the State and county free of all encumbrances, except any easements of record for public utility purposes, any lien for taxes or assessments by any irrigation or other district for irrigation or other district purposes, and any interest and penalties on the property. Three carve-outs, and anything outside them is stripped. The opening words matter as much as the list: another specific statute can preserve an interest, and NRS 271.420(3)(b) and NRS 271.63165(3)(a) both do. So the way to price survival risk on a Nevada parcel is to run the title report against those three carve-outs and then against the NRS 271 assessment sections.Nevada Revised Statutes 361.590 - the trust deed conveys the property free of encumbrances except utility easements of record and district liensNRS 361.590Verified Aug 28, 2026

Mortgage or deed of trust: Extinguished(recorded as no)

Prior mortgages and deeds of trust are divested. A recorded mortgage or deed of trust is an encumbrance, it is not among the three NRS 361.590(5) carve-outs, and NRS 361.450(1) makes the tax lien superior to all other liens, claims, encumbrances and titles whether or not the tax lien was filed or perfected first in time.NRS 361.590 · verified Aug 28, 2026

Municipal lien or special assessment: Survives(recorded as yes)

Special assessment liens survive a Nevada tax deed, and NRS 271.420(3)(b) says so in terms: the assessment lien on each tract assessed is not subject to extinguishment by the sale of any property on account of the nonpayment of general taxes. This is the largest survival category in Nevada and the one most likely to cost a land bidder money.NRS 271.420 · verified Aug 28, 2026

HOA or condominium assessment: Extinguished(recorded as no)

A common-interest association assessment lien does not survive. It is an encumbrance, it is not one of the three things NRS 361.590(5) excepts, and NRS 116.3116(2)(c) confirms it ranks below liens for real estate taxes and other governmental assessments, so the deed into the county trust strips it.NRS 116.3116 · verified Aug 28, 2026

Easement or right of way: Conditional(recorded as conditional)

One easement class survives and it is named: easements of record for public utility purposes. NRS 361.590(5) excepts them from the strip by those words, and they are the only easement class the section mentions.NRS 361.590 · verified Aug 28, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as conditional)

A federal tax lien filed more than 30 days before the sale stays on the property unless the United States was given written notice of the sale at least 25 days beforehand. Where the lien is divested, the United States may still redeem within 120 days of the sale or the period allowed for redemption under local law, whichever is longer. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

G.S. 105-374(k) directs that the judgment appoint a commissioner and order the property sold in fee simple, free and clear of all interests, rights, claims, and liens whatever, except that the sale is subject to (i) taxes the amount of which cannot be definitely determined at the time of the judgment, (ii) taxes and special assessments of taxing units which are not parties to the action, (iii) C-PACE assessments authorized under Article 10B of Chapter 160A of the General Statutes, (iv) in the discretion of the court, taxes alleged in other tax foreclosure actions or proceedings pending against the same real property, and (v) conservation agreements, as defined in G.S. 121-35(1).N.C. General Statutes 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgageN.C.G.S. 105-374Verified Aug 16, 2026

Mortgage or deed of trust: Extinguished(recorded as no)

A prior mortgage or deed of trust does not survive. Neither list preserves one, and G.S. 105-356(a)(1) makes the property tax lien superior to all other liens, assessments, charges, rights, and claims of any and every kind, regardless of the claimant and regardless of whether the claim was acquired before or after the tax lien attached.N.C.G.S. 105-374 · verified Aug 16, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

A special assessment rides through only in the cases the two lists name. G.S. 105-374(k)(ii) keeps the mortgage-style sale subject to taxes and special assessments of taxing units which are not parties to the action. G.S. 105-375(i) keeps the in rem purchaser's title subject to the liens of other taxes or special assessments not paid from the purchase price and not included in the judgment. An assessment held by a taxing unit that was joined, and satisfied out of the sale proceeds, is cleared.N.C.G.S. 105-374 · verified Aug 16, 2026

HOA or condominium assessment: Extinguished(recorded as no)

Neither list names an association lien, and both association statutes rank the association's claim of lien below the tax lien. On the statutory text a filed claim of lien for unpaid assessments does not survive a North Carolina tax foreclosure.N.C.G.S. 47F-3-116 · verified Aug 28, 2026

Easement or right of way: Not settled by statute(recorded as unresolved)

North Carolina does not settle this in the sections read here, and stating it either way would overstate the text. Neither G.S. 105-374(k) nor G.S. 105-375(i) names easements. Both order the parcel sold free and clear of all interests, rights, claims, and liens whatever, and an easement is an interest, which is a literal reading that would divest it. Cutting the other way, the only negative-use interest either list preserves is the conservation agreement defined in G.S. 121-35(1), and no section read here says what becomes of an ordinary appurtenant easement, a recorded utility easement, or a recorded easement for ingress and egress.N.C.G.S. 105-374 · verified Aug 16, 2026

Restrictive covenant: Not settled by statute(recorded as unresolved)

The same silence covers recorded restrictions and covenants. Neither exclusive list names a restrictive covenant, a subdivision declaration, or a use restriction, and both sweep every interest, right, claim, and lien whatever into the sale. The one covenant-shaped interest either list preserves is the conservation agreement of G.S. 121-35(1), which is defined to include a right stated in the form of a restriction, reservation, easement, covenant or condition. No section read here resolves what happens to a recorded restriction that is not a conservation agreement.N.C.G.S. 105-374 · verified Aug 16, 2026

Federal tax lien: Conditional(recorded as conditional)

A recorded federal tax lien survives a North Carolina tax foreclosure unless the United States was joined and served. Chapter 105 says nothing about federal liens, so federal law supplies the answer, and because both North Carolina paths end in a sale under a court judgment the governing subsection is 26 U.S.C. 7425(a) on judicial proceedings, not the nonjudicial-sale rule in 7425(b). Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

A sale confirmed under R.C. 5721.19(F)(2), a certificate holder's foreclosure confirmed under R.C. 5721.39(E), and a county auditor's forfeited land sale under R.C. 5723.12(B) each pass title free and clear of all liens and encumbrances except a short statutory list: a federal tax lien and the easements and covenants running with the land that predate the delinquency. The forfeited land grant is narrower than it first reads, because R.C. 5723.12(B) opens by excepting division (C) of the same section, and division (C) gives a parcel that was forfeited after a foreclosure under R.C. 323.25, R.C. 323.65 to 323.79, or R.C. 5721.18(C) a title free only of the tax lien that was foreclosed. Two routes do far less. An in rem action under R.C. 5721.18(C) uses no lienholder title search, and R.C. 5721.19(F)(3) clears only the receiver's lien and the foreclosed tax lien while every other lien and encumbrance survives the sale. The expedited abandoned land route under R.C. 323.73(D) clears only the liens of parties named in the foreclosure complaint. Read the complaint and the published notice before bidding, because the notice for a R.C. 5721.18(C) action must carry the survival warning in boldface.Ohio Revised Code 5721.19 - Finding; appraisal and saleR.C. 5721.19Verified Aug 6, 2026

Mortgage or deed of trust: Depends on the sale route(recorded as depends on sale track)

On the ordinary routes the mortgage goes. R.C. 5721.19(F)(2) makes title incontestable in the purchaser and free and clear of all liens and encumbrances except a properly filed federal tax lien and prior easements and covenants of record, and R.C. 5721.39(E) states the same rule for a certificate holder's foreclosure. R.C. 5723.12(B) says the auditor's conveyance extinguishes all previous title and invests the purchaser with a new and perfect title free from all liens and encumbrances, subject to the same short list. R.C. 323.28(B) discharges liens subordinate to the tax lien on a treasurer's foreclosure sale. Two routes leave a mortgage standing. In a R.C. 5721.18(C) in rem action the prosecuting attorney runs no title search for lienholders and names none in the complaint, and R.C. 5721.19(F)(3) clears only the receiver's lien and the foreclosed tax lien while all other liens and encumbrances survive the sale. In a R.C. 323.73(D) abandoned land sale the conveyance is free only of the liens of the parties named in the complaint, so a mortgage held by someone who was not named is not cut off.R.C. 5721.19 · verified Aug 6, 2026

Municipal lien or special assessment: Conditional(recorded as partial)

Special assessments already charged on the tax duplicate are part of what the foreclosure collects, and R.C. 323.28(B) provides that on sale all liens for taxes due when the deed transfers, and liens subordinate to liens for taxes, are deemed satisfied and discharged unless the order of sale says otherwise. Future installments are a different answer. R.C. 5723.12(B) gives the forfeited land purchaser title free from all liens and encumbrances except taxes and installments of special assessments and reassessments not due at the time of the sale, so an assessment that is still running against the parcel in later installments stays with the land.R.C. 5723.12 · verified Aug 6, 2026

HOA or condominium assessment: Depends on the sale route(recorded as depends on sale track)

Ohio ranks association assessment liens below the real property tax lien by statute. A condominium unit owners association lien is prior to any lien or encumbrance subsequently arising or created except liens for real estate taxes and assessments of political subdivisions and liens of first mortgages filed for record (R.C. 5311.18(B)(1)). A planned community owners association lien carries the same tax exception, with its first mortgage exception limited to mortgages filed for record before the association lien was recorded (R.C. 5312.12(B)(4)). Because the association lien is subordinate to the tax lien, R.C. 323.28(B) deems it satisfied and discharged on a treasurer's foreclosure sale unless the order of sale provides otherwise, and the free and clear grants in R.C. 5721.19(F)(2), R.C. 5721.39(E) and R.C. 5723.12(B) reach it too, since an association assessment lien is not one of the listed exceptions. It survives on the routes that clear almost nothing: a R.C. 5721.18(C) in rem sale under R.C. 5721.19(F)(3), and a R.C. 323.73(D) abandoned land sale where the association was not named in the complaint. Even there the price can decide it, because R.C. 323.73(F) discharges liens subordinate to liens for taxes when the land sells for less than the impositions and the apportioned costs, and an association assessment lien is subordinate to the tax lien.R.C. 5312.12 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as yes)

Easements and covenants running with the land are excepted from the free and clear grant on every Ohio route, so a tax sale buyer takes the parcel subject to them. R.C. 5721.19(F)(2) and R.C. 5721.39(E) both except the easements and covenants of record running with the land that were created before the taxes or assessments for which the parcel was sold became due and payable. R.C. 5723.12(B) excepts any easements and covenants running with the land created before the taxes or assessments for which the land was forfeited became due and payable. R.C. 323.73(D) excepts covenants and easements of record attaching before the sale. The carve out is written with a date limit, so it reaches only interests that predate the delinquency being foreclosed.R.C. 5721.19 · verified Aug 6, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Survives(recorded as yes)

Every Ohio route carves the federal tax lien out of the free and clear grant. R.C. 5721.19(F)(2) excepts a federal tax lien whose notice was properly filed under R.C. 317.09 before the foreclosure was instituted under R.C. 5721.18(B). R.C. 5721.39(E) excepts, as the section words it, a federal tax lien whose notice was properly filed under R.C. 317.09 before the certificate holder's foreclosure was instituted under R.C. 5721.37 and which lien was foreclosed in accordance with 28 U.S.C. 2410(c). R.C. 5723.12(B) excepts federal tax liens other than those discharged under subsection (b) or (c) of 26 U.S.C. 7425. R.C. 323.73(D) makes the abandoned land conveyance free of the named parties' liens and of tax liens "except for federal tax liens". Search the federal lien index before bidding in Ohio. Federal law sets this one, and it is stated once above.R.C. 5721.19 · verified Aug 6, 2026

Section 609 governs the upset sale and reads in full that every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price. Section 612(a) governs the judicial sale and orders the property sold freed and cleared of all tax and municipal claims, mortgages, liens, charges and estates, except separately taxed ground rents, with the purchaser taking an absolute title on the same terms. Section 627(b) repeats that language for a repository sale. Section 615, the deed for a private sale under section 613, discharges all tax claims and tax judgments and names nothing else. Four sale types, four titles, one state.Real Estate Tax Sale Law section 609 - an upset sale conveys title SUBJECT TO every recorded lien, mortgage and estate not included in the upset price72 P.S. 5860.609Verified Aug 9, 2026

Mortgage or deed of trust: Depends on the sale route(recorded as path dependent)

Pennsylvania gives four answers on one parcel. A mortgage survives an upset sale, because section 609 conveys title under and subject to the lien of every recorded mortgage not included in the upset price and section 605 builds the upset price only out of Commonwealth tax liens, tax claims and judgments, accrued taxes, municipal claims and costs, so a mortgage is never in it. A mortgage is divested at a judicial sale, which section 612(a) names expressly, and at a repository sale, which section 627(b) names expressly. At a private sale the section 615 deed discharges tax claims and tax judgments and does not name mortgages at all.72 P.S. 5860.609 · verified Aug 9, 2026

Municipal lien or special assessment: Depends on the sale route(recorded as path dependent)

A municipal claim is divested by an upset sale only if somebody put it in the upset price and the bid covered it. Section 605 makes it the duty of every taxing district and municipal authority holding a municipal claim to certify the amount to the bureau by August 30 of the sale year so it enters the upset price, and section 304 then divests the lien of taxes and municipal claims included in that price once the purchase money reaches the statutory floor. A claim that is certified and covered is gone. A claim that is neither falls under section 609 and rides through the upset sale with the buyer.72 P.S. 5860.605 · verified Aug 9, 2026

HOA or condominium assessment: Depends on the sale route(recorded as path dependent)

The association assessment lien follows the same ladder as every other private lien, because the Real Estate Tax Sale Law sweeps and saves by category rather than by name. At an upset sale a recorded association lien survives: section 609 saves every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price, and an association assessment is not one of the six components section 605 builds that price from. At a judicial sale under section 612 and a repository sale under section 627(b) it is divested, because both sweep all liens, charges and estates of whatsoever kind with a single carve-out for separately taxed ground rents.72 P.S. 5860.609 · verified Aug 9, 2026

Easement or right of way: Not settled by statute(recorded as unresolved)

No Pennsylvania statute read for this record addresses easements. The Real Estate Tax Sale Law was searched in full and contains zero occurrences of easement, covenant and servitude; the Municipal Claim and Tax Lien Law contains zero occurrences of easement and covenant. Neither act carves an easement out of anything, and neither preserves one.72 P.S. 5860.612 · verified Aug 9, 2026

Restrictive covenant: Not settled by statute(recorded as unresolved)

Same position as easements and for the same reason. No Pennsylvania statute read here says what a tax sale does to a recorded restrictive covenant, and the sweep clauses in sections 612(a) and 627(b) would read against survival on their face.72 P.S. 5860.612 · verified Aug 9, 2026

Federal tax lien: Conditional(recorded as conditional)

A recorded federal tax lien is not a state question in Pennsylvania. At an upset sale it plainly survives, because section 609 saves every recorded lien not included in the upset price and a notice of federal tax lien is a recorded lien. At a sale that attempts divestiture, 26 U.S.C. 7425(b)(1) makes the sale subject to and without disturbing the federal lien where notice of that lien was filed more than 30 days before the sale and the United States was not given notice of the sale in the manner set by 26 U.S.C. 7425(c)(1). That notice goes to the Secretary in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

All taxes, assessments and penalties legally assessed are a debt payable to the county by the person against whom they are charged, and they are a first lien in all cases whatsoever upon the property taxed, the lien attaching at the beginning of the fiscal year during which the tax is levied. That sentence is the whole of South Carolina's ranking rule. It puts the tax lien ahead of everything else and stops there. It never says what becomes of the interests it outranks once the parcel sells.S.C. Code Ann. 12-49-10, property taxes as a first lien on the property taxedS.C. Code Ann. 12-49-10Verified Aug 6, 2026

Mortgage or deed of trust: Conditional(recorded as conditional)

This is the sharpest surviving-lien rule in South Carolina and it is the only express one in the tax sale scheme. S.C. Code Ann. 12-49-1180(A) provides that the rights, interest, and security of a mortgagee complying with the provisions of Section 12-49-1150 are not affected by a tax sale and a deed of conveyance, unless the provisions of Section 12-49-1120 are complied with. A mortgagee that filed its list and was not given the required notice keeps its security through the sale and through the deed. Two conditions therefore decide a South Carolina mortgage: whether the mortgagee filed, and whether the collector gave notice.S.C. Code Ann. 12-49-1180 · verified Aug 28, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

South Carolina answers this with a proceeds rule rather than a survival rule, and the difference decides the money. S.C. Code Ann. 12-51-130 provides that if the tax sale of an item produced more cash than the full amount due in taxes, assessments, penalties and costs, the overage must be applied to any outstanding municipal tax liens on the property, and any remaining overage belongs to the owner of record immediately before the end of the redemption period. Municipal tax liens are therefore paid out of surplus where surplus exists. The section says nothing about what happens to a municipal tax lien when the sale produces no overage.S.C. Code Ann. 12-51-130 · verified Aug 6, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

For an ordinary subdivision homeowners or property owners association, South Carolina has no statute either way, and this is a searched and empty answer rather than an unsearched one. Title 27, Chapter 30 was read in full. Article 1 is the South Carolina Homeowners Association Act, 27-30-110 through 27-30-170, and it covers the short title, definitions, recording and enforceability of governing documents, annual budget increase notice, access to documents, magistrates court jurisdiction and construction. A case-insensitive count over the full chapter returns zero occurrences of lien, zero of priority and zero of tax sale, and the official full-text search of the South Carolina Code for homeowners association lien returns zero results. A South Carolina subdivision assessment lien is a creature of the recorded covenants, not of the code, so no statute states whether it survives a tax sale. Pull the declaration and the association ledger before bidding.S.C. Code Ann. 27-31-210 · verified Aug 28, 2026

Easement or right of way: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as conditional)

Federal law supplies the answer, and the shape of the South Carolina sale decides which branch applies. The delinquent tax officer's public auction under S.C. Code Ann. 12-51-50 is a nonjudicial sale under a statutory lien, which places it inside 26 U.S.C. 7425(b). Under (b)(1) the sale is made subject to and without disturbing the federal lien where notice of that lien was filed in the place provided by law more than 30 days before the sale and the United States is not given notice of the sale in the manner prescribed in subsection (c)(1). On those facts the lien survives the sale and the deed. Under (b)(2) the sale instead has whatever effect local law gives it where the lien notice was not filed more than 30 days before the sale, where the law makes no provision for filing, or where notice of the sale was given under (c)(1). That notice runs to the Secretary in writing, by registered or certified mail or by personal service, not less than 25 days before the sale. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Under Tenn. Code Ann. 67-5-2501(a)(1) the court orders the parcel sold, and every sale is subject to the equity of redemption; 67-5-2515 then makes the order confirming that sale the tax deed for every purpose in the code. So a Tennessee survival question is a question about what the confirmation order carries. The code answers it in express terms for three classes and no others: the tax liens of other taxing entities, municipal local improvement assessments, and two classes of easement. Mortgages, association assessments and recorded covenants are left unanswered by every section read for this record, and this record reports that silence rather than filling it.Tenn. Code Ann. 67-5-2501, sale of land generally in delinquent tax suits (2025 Tennessee Code)Tenn. Code Ann. 67-5-2501Verified Aug 18, 2026

Mortgage or deed of trust: Not settled by statute(recorded as not stated by statute)

No Tennessee statute read for this record says that a tax sale extinguishes a mortgage or a deed of trust. What the code supplies is the surrounding scheme: the tax lien is a first lien from January 1 under 67-5-2101(a); it attaches to the interests of lienors under 67-5-2102(b); the proceeding is in rem and a lienholder need not be joined so long as a diligent effort at actual notice is made under 67-5-2103(b); a lienholder is an interested person owed that effort under 67-5-2502(c)(1)(B) and (c)(3); the right to redeem vests in all interested persons on confirmation under 67-5-2701(a)(1)(A); and a lienholder who was not given the diligent effort may sue to challenge the tax title under 67-5-2504(i)(1), after tendering the bid and later taxes under (c) and within the periods in (d). Tennessee practitioners reach the extinguishment answer through case law. Case law cannot carry a verified heading, so no survival value is recorded here.Tenn. Code Ann. 67-5-2502 · verified Aug 18, 2026

Municipal lien or special assessment: Survives(recorded as yes)

Tenn. Code Ann. 7-32-131(b) states the survival in terms. Enforcement by the state, county and city of their liens for taxes on a parcel carrying a Chapter 32 improvement assessment does not operate to discharge or in any manner affect the city's lien for that assessment. A purchaser at a tax sale by the state, county or city takes the parcel subject to the lien of the assessment, and where the state buys, any later conveyance of that title and any redemption are also subject to the assessment lien. This is the cleanest surviving-encumbrance rule in Tennessee and it runs against the buyer.Tenn. Code Ann. 7-32-131 · verified Aug 28, 2026

HOA or condominium assessment: Not settled by statute(recorded as unresolved)

No Tennessee statute says what a tax sale to a private bidder does to a recorded homeowners or property owners association assessment lien. The two sections in the tax chapter that touch association fees both address a purchase by a government, and the association statutes speak to priority without mentioning a tax sale. Treat an accrued association balance as an open question on a Tennessee parcel and price it as a risk rather than as a cleared item.Tenn. Code Ann. 67-5-2505 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as yes)

Tenn. Code Ann. 67-5-2102(b) closes with the carve-out, and it operates on the lien rather than on the sale: notwithstanding that subsection, the lien does not attach to an easement appurtenant upon property that is a servient estate, or to an easement in gross that was assessed separately from the property by either the county assessor of property or the office of state assessed properties in the office of the comptroller of the treasury. The tax lien never reaches those interests, so the sale that enforces the lien cannot convey them away. The carve-out was added by Acts 2018, chapter 863, section 1.Tenn. Code Ann. 67-5-2102 · verified Aug 28, 2026

Restrictive covenant: Not settled by statute(recorded as unresolved)

No Tennessee statute read for this record says what a tax sale does to a recorded restrictive covenant, a subdivision declaration or a use restriction, and the code pulls in both directions. Tenn. Code Ann. 67-5-2102(b) makes the tax lien reach the fee and any and all other interests in the property, whether in reversion or remainder, or of lienors, or of any nature whatever, and the only interests the subsection lifts out of that reach are the two easement classes added in 2018. Tenn. Code Ann. 67-5-2516(b) then treats covenants and restrictions as live enough to found an association's claim for fees against a tax entity that bought the parcel, without saying what happens when a private bidder buys it. Tennessee practitioners reach the covenant answer through case law, and case law cannot carry a verified heading under this repo's provenance rule, so no survival value is recorded here.Tenn. Code Ann. 67-5-2102 · verified Aug 28, 2026

Federal tax lien: Conditional(recorded as conditional)

Federal law supplies the whole answer, and the subsection that applies depends on whether the sale is judicial. A Tennessee tax sale is ordered by a court in a delinquent tax suit, so 26 U.S.C. 7425(a) governs. Where the United States is not joined as a party, a judgment in a civil action described in 28 U.S.C. 2410(a), or a judicial sale under that judgment, shall be made subject to and without disturbing the lien of the United States if notice of the lien was filed at the time the action was commenced. If no notice of lien was filed when the suit was commenced, or the law makes no provision for filing, 26 U.S.C. 7425(a)(2) sends the discharge question to the local law of the place where the property sits. Search the federal lien index for the parcel before bidding. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

Tex. Tax Code 34.01(n) states that the deed vests good and perfect title in the purchaser to the interest owned by the defendant in the property subject to the foreclosure, including the defendant's right to the use and possession of the property, subject only to four things: the defendant's right of redemption; the terms of a recorded restrictive covenant running with the land that was recorded before January 1 of the year in which the tax lien on the property arose; a recorded lien that arose under that restrictive covenant and was not extinguished in the judgment foreclosing the tax lien; and each valid easement of record as of the date of the sale that was recorded before January 1 of the year the tax lien arose. The deed may be impeached only for fraud. Read that list as closed. A category it does not name has no textual basis for riding through.Texas Tax Code 34.01 - Sale of propertyTex. Tax Code 34.01Verified Jul 25, 2026

Mortgage or deed of trust: Extinguished(recorded as no)

A prior mortgage or deed of trust does not survive a Texas tax foreclosure sale. Tex. Tax Code 32.05(b)(1) and (b)(2) place the tax lien ahead of the claim of any creditor and of any holder of a lien on the encumbered property, and 32.05(b-1) makes that priority hold regardless of whether the lien existed before the tax lien attached. The closed list in Tex. Tax Code 34.01(n) names neither a mortgage nor a deed of trust.Tex. Tax Code 34.01 · verified Jul 25, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

One class survives expressly and emphatically. Tex. Loc. Gov't Code 372.018(d), in the Public Improvement District Assessment Act, states that the assessment lien runs with the land and that the portion of an assessment payment that has not yet come due is not eliminated by foreclosure of an ad valorem tax lien. Subsection (e) adds that foreclosure of accrued installments does not eliminate the outstanding principal balance of the assessment, and that any purchaser of the property in foreclosure takes the property subject to the assessment lien and any associated obligations. Subsection (b) makes the assessment a first and prior lien superior to all other liens and claims except state, county, school district, or municipal ad valorem taxes, and subsection (c) keeps it effective from the date of the levying ordinance until paid.Tex. Loc. Gov't Code 372.018 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

Tex. Tax Code 32.05(b)(2) puts the tax lien ahead of any lien held by a property owners' association, homeowners' association, condominium unit owners' association, or council of owners of a condominium regime under a restrictive covenant, condominium declaration, master deed, or similar instrument securing regular or special maintenance assessments, fees, dues, interest, fines, costs, attorney's fees, or other monetary charges. Subsection (d) then states that a tax sale extinguishes that lien for all amounts that accrued before the date of sale if either the holder is joined as a party to the Chapter 33 action by virtue of a notice of lien on record when the action commenced, or no notice of lien was of record when the action commenced, regardless of whether the holder was made a party.Tex. Tax Code 32.05 · verified Jul 25, 2026

Easement or right of way: Conditional(recorded as conditional)

A valid easement of record survives, on a date condition. Tex. Tax Code 32.05(c)(3) states that the tax lien is inferior to a valid easement of record recorded before January 1 of the year the tax lien arose, and Tex. Tax Code 34.01(n) carries the same carve-out into the deed: the deed is subject to each valid easement of record as of the date of the sale that was recorded before January 1 of the year the tax lien arose.Tex. Tax Code 32.05 · verified Jul 25, 2026

Restrictive covenant: Conditional(recorded as conditional)

A recorded restrictive covenant running with the land survives on the same date condition. Tex. Tax Code 32.05(c)(2) makes the tax lien inferior to a recorded restrictive covenant that runs with the land and was recorded before January 1 of the year the tax lien arose, except as provided by subsection (b)(2). Tex. Tax Code 34.01(n) keeps the deed subject to the terms of such a covenant and to a recorded lien that arose under it and was not extinguished in the judgment foreclosing the tax lien.Tex. Tax Code 32.05 · verified Jul 25, 2026

Federal tax lien: Conditional(recorded as conditional)

The ordinary Texas route is a Chapter 33 delinquent tax suit ending in a judgment and an order of sale, which is a judicial sale, so the judicial track of federal law applies. Under 26 U.S.C. 7425(a), if the United States is not joined as a party, a judgment in a civil action described in 28 U.S.C. 2410(a), or a judicial sale under that judgment, is made subject to and without disturbing the lien of the United States where notice of that lien was filed in the place provided by law at the time the suit was commenced. Where no notice of the federal lien had been filed when the suit commenced, 26 U.S.C. 7425(a)(2) sends discharge back to the local law of the place where the property sits. So the practical question on a Texas parcel is whether the United States was named and served in the tax suit. Federal law sets this one, and it is stated once above.28 U.S.C. 2410 · verified Aug 28, 2026

The title conveyed to the purchaser at the judicial sale is held to bar any disabilities of parties defendant, and is free of all claims of any creditor, person, or entity, including those claims of beneficiaries under any deed of trust or mortgage, provided that such creditor, person, or entity was made a party defendant. The proviso is the whole rule. A lienholder who was never joined is not divested by the sale.Va. Code 58.1-3967 - How proceedings instituted; parties; title acquired; disposition of surplus proceeds of saleVa. Code 58.1-3967Verified Aug 23, 2026

Mortgage or deed of trust: Conditional(recorded as conditional)

A prior mortgage or deed of trust is the one category Virginia names by hand, and it still turns on service. Va. Code 58.1-3967 makes the judicial-sale title free of all claims of any creditor, person, or entity, including those claims of beneficiaries under any deed of trust or mortgage, provided that such creditor, person, or entity was made a party defendant. A lender that was joined and served is divested. A lender that was missed is not.Va. Code 58.1-3967 · verified Aug 23, 2026

Municipal lien or special assessment: Conditional(recorded as conditional)

An ordinary local improvement assessment is a lien and nothing in Virginia law lifts it out of the general test. Va. Code 15.2-2411 makes the amount finally assessed against or apportioned to each landowner a lien enforceable in equity on the abutting land from the time the work of improvement has been completed. That lien is enforceable against any person deemed to have had notice under 15.2-2412, and where no abstract of the authorizing resolution or ordinance was docketed it is void as to purchasers for value without notice and lien creditors until it is admitted to record. No section read for this record says what an Article 4 sale does to it, so it falls back to 58.1-3967 joinder on the judicial path and to 58.1-3975(I) notice on the nonjudicial path.Va. Code 15.2-2411 · verified Aug 28, 2026

HOA or condominium assessment: Conditional(recorded as conditional)

Virginia ranks the association lien and stops there. Neither association statute says what a tax sale does to it, and Article 4 never uses the words association or condominium, so the answer is the general test: on the judicial path the association is a lienor who shall be named as a party defendant under 58.1-3967, and if it was named its claim is barred; on the nonjudicial path its recorded lien survives unless the treasurer gave it written notice at least 30 days before the sale under 58.1-3975(I).Va. Code 55.1-1833 · verified Aug 28, 2026

Easement or right of way: Survives(recorded as yes)

Both Virginia paths preserve a prior recorded easement, and this is the one category the statute answers outright. Va. Code 58.1-3967 provides that the character of the title acquired by the purchaser is governed by the principles and rules applicable to the titles of purchases at judicial sales of real estate generally, however nothing herein shall be construed to affect any easements recorded prior to the date of sale. Va. Code 58.1-3975(I) provides that the nonjudicial sale shall not affect easements or other rights of record recorded prior to the date of sale.Va. Code 58.1-3967 · verified Aug 23, 2026

Restrictive covenant: Not settled by statute(recorded as unresolved)

No Virginia section read for this record says what a tax sale does to a recorded restrictive covenant, and stating an answer either way would overstate the text. The full text of Article 4 was read at law.lis.virginia.gov and contains zero occurrences of covenant and zero of restriction. Va. Code 58.1-3967 preserves easements by name and names nothing else.Va. Code 58.1-3967 · verified Aug 23, 2026

Federal tax lien: Conditional(recorded as conditional)

A recorded federal tax lien can survive a Virginia tax sale, and which federal subsection decides it depends on which of the two Virginia paths produced the sale. Article 4 says nothing about federal liens: its full text carries zero occurrences of federal or United States, so federal law supplies the entire answer. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026

RCW 84.64.080(11) says only that the treasurer's deed vests in the grantee the title to the property described, without further acknowledgment or evidence of the conveyance. Subsection (4) runs the other way: the property must be sold as is, with no guarantee or warranty of any kind as to title, eligibility to build upon or subdivide the property, zoning classification, size, location, or fitness for any use. No RCW section says the deed passes title free of encumbrances, and there is no Washington analogue to the survival lists other states print. What clears junior interests here is the shape of the proceeding rather than a recital in the deed: the tax lien's priority under RCW 84.60.010, mandatory service on lienholders of record under RCW 84.64.050(4), and the estoppel the judgment carries under RCW 84.64.180. Read any sentence of the form a Washington tax deed extinguishes X as a conclusion drawn from those three sections, not as a quotation of one. One encumbrance class is answered head on and it runs the opposite way: recorded easements survive.RCW 84.64.080 - judgment, order of sale, sale to the highest and best bidder, minimum bid, tax deed, surplus to the record ownerRCW 84.64.080Verified Aug 16, 2026

Mortgage or deed of trust: Extinguished(recorded as no)

A prior mortgage or deed of trust does not ride through a completed Washington tax foreclosure. No RCW section recites that result. It follows from the tax lien's priority, from mandatory service on lienholders of record, and from the estoppel the judgment carries.RCW 84.60.010 · verified Aug 16, 2026

Municipal lien or special assessment: Not settled by statute(recorded as not stated by statute)

No Washington statute states whether a local improvement district assessment lien survives a tax foreclosure sale to a private bidder. Three things the statutes do state: the assessment lien ranks below the general tax lien, the city may protect the lien by buying at the sale itself, and assessment claims are routed to sale proceeds and surplus. Those are money remedies, not a survival rule. Pull the assessment roll at the city treasurer before bidding and price the exposure rather than assuming either answer.RCW 35.50.010 · verified Aug 28, 2026

HOA or condominium assessment: Not settled by statute(recorded as not stated by statute)

No Washington statute says whether an association assessment lien survives a tax foreclosure. Two statutes rank the lien below the tax lien, a third creates no statutory lien at all, and one section suspends association dues while the county holds the parcel. That is the whole of the sourced answer, and the arrears question for a private purchaser is open.RCW 64.34.364 · verified Aug 28, 2026

Easement or right of way: Conditional(recorded as conditional)

Recorded easements survive a Washington tax foreclosure, and RCW 36.35.290(2)(a) says so directly: any foreclosure of delinquent taxes on a tract, lot, or parcel subject to an easement, and any tax deed issued under that foreclosure, is subject to the easement, provided the easement was established of record prior to the year for which the tax was foreclosed. This is the only encumbrance class Washington answers expressly, and it answers it in the opposite direction from the free and clear language other states print.RCW 36.35.290 · verified Aug 28, 2026

Restrictive covenant: Not recorded

No rule for this class appears in this state record yet. Treat it as unanswered, never as cleared.

Federal tax lien: Conditional(recorded as conditional)

A recorded federal tax lien survives a Washington tax foreclosure where the United States is not joined as a party to the superior court action. Where the lien is discharged, the United States may still redeem the real estate within 120 days of the sale, and in Washington that federal floor is the operative window because a competent adult owner gets no redemption after the sale at all. Federal law sets this one, and it is stated once above.26 U.S.C. 7425 · verified Aug 28, 2026