Is a delinquent tax balance the same as a recorded tax lien?

Not necessarily. Start with the taxing authority’s ledger, then confirm whether a lien or certificate was created, recorded, released, assigned, or placed on a sale list for the exact parcel. Treat a balance or feed signal as a prompt for record research, not proof of priority.

Does a federal tax lien always have priority over a municipal lien?

No blanket answer is safe. Priority can turn on the lien type, assessment and recording dates, Notice of Federal Tax Lien filing, state and local law, notice, and the transaction or sale procedure. Compare the federal record with the local title and docket record and obtain qualified advice for a decision.

How can I identify a subordinate or released position?

Search the recorder and court docket by owner, parcel, legal description, instrument, and case number. Read the underlying notice, judgment, assignment, release, satisfaction, subordination, and later filings, then reconcile them with the assessor and tax collector records. An index entry alone is not enough.

What should I verify before a tax auction?

Verify the live sale list, parcel and legal description, tax years, balance, notice and postponement history, bid rules, redemption terms, and what interest the auction transfers. Check federal, mortgage, judgment, municipal, foreclosure, bankruptcy, and release records before acting on the opportunity.

What can still matter after the auction or redemption window?

Subsequent taxes, later certificates, assignments, recording defects, notice issues, court proceedings, redemption payments, and the difference between a certificate and clear title can still matter. Recheck the current official record and use a title professional or qualified counsel before a purchase or outreach decision.

Tax-lien priority: a docket-first research guide.