§ 8851 Assessment Lien Recording

• •The county treasurer writes down the exact date and time when they get the list of property taxes.
• •Once this list is filed, the taxes become a debt tied to the land itself.
• •Anyone who buys the land or gets a loan on it later must pay these taxes first.

You buy a house, but the previous owner didn’t pay their property taxes.

Even though you just bought the house, you still have to pay those old taxes because they’re tied to the land. The county wrote them down first, so they come before your ownership.