Legal Question in Tax Law in New Jersey
Federal Tax lien vs. Mortgage
Does a Federal Tax lien perfected after a mortgage is recorded have priority over that prior recorded mortgage?
Asked on 8/19/08, 6:34 pm
1 Answer from Attorneys
Walter LeVine
Walter D. LeVine, Esq.
Re: Federal Tax lien vs. Mortgage
No, normally a lien priority is determined by filing date. However, some things like real estate taxes, even if not liened, have a priority over a recorded mortgage.
Answered on 8/20/08, 12:51 pm