The rights of the tax lien holder trump any other claims, AFAIK. That's one reason that mortgagors want you to escrow your annual property taxes with them. edi

The rights of the tax lien holder trump any other claims, AFAIK. That's one reason that mortgagors want you to escrow your annual property taxes with them. edit: IRS liens in effect before the sale go with the property, and can delay the new owner in getting a title policy.