Recordation of certificate of delinquency; resulting lien; duration and extension of lien.
1. If any tax imposed pursuant to this chapter is not paid when due, the county may, within 3 years after the date that the tax was due, record a certificate in the office of the county recorder which states:
(a) The amount of the tax and any interest or penalties due;
(b) The name and address of the person who is liable for the amount due as they appear on the records of the county; and
(c) That the county recorder has complied with all procedures required by law for determining the amount due.
2. From the time of the recording of the certificate, the amount due, including interest and penalties, constitutes:
(a) A lien upon the real property for which the tax was due if the person who owes the tax still owns the property; or
(b) A demand for payment if the property has been sold or otherwise transferred to another person.
3. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the recording of the certificate unless sooner released or otherwise discharged.
4. Within 5 years after the date of recording the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by recording a new certificate in the office of the county recorder. From the time of recording the new certificate, the lien is extended for 5 years, unless sooner released or otherwise discharged.
Last modified: February 27, 2006