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This entry was published on 2014-09-22
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Redemption of property subject to more than one tax lien
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 11, TITLE 2
§ 1112. Redemption of property subject to more than one tax lien. 1.
When a tax district holds more than one tax lien against a parcel, the
liens need not be redeemed simultaneously. However, the liens must be
redeemed in reverse chronological order, so that the lien with the most
recent lien date is redeemed first, and the lien with the earliest lien
date is redeemed last. Notwithstanding the redemption of one or more of
the liens against a parcel as provided herein, the enforcement process
shall proceed according to the provisions of this article as long as the
earliest lien remains unredeemed.

2. (a) When one or more liens against a parcel are redeemed as
provided herein, but the earliest lien remains unredeemed, the receipt
issued to the person redeeming shall include a statement in
substantially the following form: "This parcel remains subject to one
or more delinquent tax liens. The payment you have made will not
postpone the enforcement of the outstanding lien or liens. Continued
failure to pay the entire amount owed will result in the loss of the

(b) Failure to include such a statement on the receipt shall not
invalidate any tax lien or prevent the enforcement of the same as
provided by law.

3. When all of the liens against the parcel have been redeemed, a
certificate of redemption shall be issued upon request, as provided by
section eleven hundred ten of this article.