Judicial Liens and Tax Liens

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Delinquent tax foreclosure properties are typically handled by the Tax Claim Bureau department within each Pennsylvania county. The county will hold two tax sales to try and sell tax delinquent real property. First, at the Upset Sale, then at the Judicial Sale where tax liens are wiped out. Sec. 12-172. tax liens; precedence; enforcement.

Judicial Liens. Judicial liens result from some form of court action. While state, and sometimes federal, laws often provide a basis for judicial liens and determine the property that they attach to and the procedures that must be followed to enforce judicial liens, they are not considered statutory liens because they are granted only through court action.

 · A federal tax lien arises when the Internal revenue service takes administrative action to note in its records that the taxpayer owes taxes – that is to say, when the tax debt is “assessed.”

You can find out if judicial liens have been filed against you or your property by checking public records. Although it’s unusual to have no knowledge of a lien that has been filed against you, it can happen. This typically occurs if you are sued and don’t answer or show up in court – A judge can issue a judicial lien in your absence.

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Young Thug has been hit with another lien over unpaid taxes, bringing his total debt to $175,000. According to court.

Properties not sold at the Upset Sale will then be offered at a Judicial Sale, which is freed and cleared of all tax and municipal claims, mortgages, liens and charges, and estates of whatever kind, except ground rents separately taxed. These sales transfer non-taxpaying properties back into the current tax rolls.

Every year the tax collector will issue tax lien certificates on delinquent properties and send them directly to the county for filing. tax-liens A debtor owed federal taxes and the IRS issued a notice. judgment lien creditor” until there is an actual recordation [ of the tax lien].

 · Judicial Tax Sales & Super Liens. crushing blow to super liens by overruling two prior decisions of the Court and holding for the first time that a super lien holder is not entitled to excess.