Section 1112. Redemption of property subject to more than one tax lien  


Latest version.
  • 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
      property."
        (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.