Navigation Top
AGO Logo Graphic
AGO Header Image
File a Complaint
Contact the AGO
AGO Opinions with Topic: CHARGING LIEN AGAINST REAL PROPERTY OF TAXPAYER
AGO 1950 No. 226 >  February 27, 1950
TAXATION - PERSONAL PROPERTY TAX - CHARGING LIEN AGAINST REAL PROPERTY OF TAXPAYER - PRIORITY AS AGAINST PRIOR ENCUMBRANCES, RECORDED AND UNRECORDED
TAXATION -- PERSONAL PROPERTY TAX -- CHARGING LIEN AGAINST REAL PROPERTY OF TAXPAYER -- PRIORITY AS AGAINST PRIOR ENCUMBRANCES, RECORDED AND UNRECORDED

(1) The county treasurer has no duty to search available records for encumbrances upon real property being charged with unpaid personal property tax so long as it is owned by the person who owes the tax.(2) Where personal property tax is charged against real property the lien upon such property ranks in priority with other liens upon such real property in accordance with the date on which the real property was charged.(3) A preexisting mortgage would not lose priority over such a tax lien by reason of the fact that it was unrecorded.

Content Bottom Graphic
AGO Logo