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Tax Redemptions and Sales

Taxation and Assessment

Tax Redemptions and Sales
Title Major Revision Previous Schedules Schedule Item
Master summary record of real property tax lien sales:


RETENTION: PERMANENT

 CO2 661; MU1 598 1050
Real property tax lien sale records


CO2 662; MU1 599 1051

a: Official copy of tax lien sale (or auction) list or catalog:
RETENTION: PERMANENT

b: Official copy of notice of sale and proof of publication:
RETENTION: PERMANENT

c: Letter notifying owner, mortgagee, lien-holder or any other "interested party" of the forthcoming sale and proof of personal delivery of letter of notification (by process server), or proof of delivery and receipt via certified or registered mail:
RETENTION: PERMANENT

d: Tax lien sale records, including but not limited to tax lien foreclosure and sale data file, copy of deed, bids, abstract of sale, memoranda and correspondence, documentation of regular updates or corrections made to tax lien data file, except letter of notification, proof of delivery and receipt of letter of notification, sale book and official copy of notice of sale, proof of publication, sale (or auction) catalog or list:
RETENTION: 6 years after sale
Master summary record

(register, log or index file) of real property tax lien redemptions and/or discharges:
RETENTION: PERMANENT

 CO2 663; MU1 600 1052
Real property tax lien redemption records,

including but not limited to notice of foreclosure, certificate of redemption, record of payment of tax and penalties, memoranda and correspondence, except master summary record:
RETENTION: 6 years after redemption or discharge of lien
NOTES: These records may have value in documenting title to real property. The State Archives suggests that these records be evaluated, in conjunction with the master summary record, above, before disposition takes place.

 CO2 664; MU1 601 1053