This procedure is for transferring a parcel of real property in the assessment
records where the deed was recorded by the Clerk of the Court without
the taxes first having been paid.
If the parcel of land was transferred prior to July 1, the assessment
records should be corrected and the corrected tax bill for that
tax year should be issued to the new owner. If the transfer was
after July 1, then the assessment records should be corrected to
reflect that transfer for the following tax year.
However, in the latter situation if taxes are unpaid for the current
tax year and the deed recorded in error, the collector should be
instructed to forward a copy of the bill for taxes due to the new
owner calling his attention to the fact that a first lien exists
on his property for the payment of the taxes on which the county
may foreclose. 1/
1/ Attorney General 2/17/72
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