Tax Liens, Certificates & Tax Lien Certificate Investing

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This site will not out-date like a book...Not only an investment, but a Gold Mine of secured investments...The best information of all information that can make you wealthy forever...You don't have to pay $100's for this free INVESTMENT INFORMATION. you just need to know where to look, and we will show you how, and soon you will have your own Secure Investment portfolio...No need to pay 100's of bucks to learn the free information about property tax sales, and their disposition. If you want to know about taxes, and the government sales of delinquent properties or their liens, in a TAX LIEN CERTIFICATE AUCTION, and how to become a lien holder, then this is the site for you.

Don't pay megabucks, for the information that could make up to 24% on your money.

Why earn only low bank interest on your hard earned monies, when you could earn up to 24% return and more, by buying a Tax Lien Certificate, Real Estate secured return.

Depending on the State and location of the property, you can receive up to 16%, 18%, 24% and even more on your money.

Anyone can do it with as little as $200.00. The liens are all different prices, depending on the amount of the tax lien.

You can even, end up owning the property

You will learn how to buy by mail.

You will learn what not to do, and the dangers of buying a Certificate through the mail.

You will see detailed instructions, on how to bid, and the rules of bidding.

You will learn how to keep from making BIG mistakes.

The ends and outs to get started NOW. (Step 1,2,3, etc.)

Access to addresses and phone numbers for all Counties known to us, in the 50 States.

You will learn how much to pay. (Some are "worthless" properties, or the tax liens are to high in proportion to the properties).

This type of information has cost up toward $1,000.00, and has been sold on TV for over $170.00

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This opinion was acquired from the Flite Database and enhanced for distribution on the Internet by The Villanova Center for Information and Policy. ------------------------------------------------------------------------ UNITED STATES V. BUFFALO SAVINGS BANK 371 U.S. 228 NO. 96. ARGUED DECEMBER 3, 1962. - DECIDED JANUARY 7, 1963. - 11 N.Y.2D 31, 181 N.E.2D 413, REVERSED. A BANK MADE A LOAN SECURED BY A MORTGAGE ON REAL ESTATE. SUBSEQUENTLY, THE UNITED STATES FILED NOTICE OF A FEDERAL TAX LIEN AGAINST THE MORTGAGOR'S PROPERTY. THEREAFTER LIENS FOR UNPAID REAL ESTATE TAXES AND OTHER LOCAL ASSESSMENTS ATTACHED TO THE PROPERTY. THE BANK INSTITUTED FORECLOSURE PROCEEDINGS, NAMING THE UNITED STATES AS A PARTY. HELD: IN DISTRIBUTING THE PROCEEDS OF A FORECLOSURE SALE OF THE PROPERTY, THE FEDERAL TAX LIEN SHOULD BE GIVEN PRIORITY OVER THE LIENS FOR UNPAID REAL ESTATE TAXES AND OTHER LOCAL ASSESSMENTS, NOTWITHSTANDING A STATE LAW PROVIDING THAT PAYMENTS TO DISCHARGE SUCH STATE TAX LIENS SHALL BE DEEMED "EXPENSES" OF A MORTGAGE FORECLOSURE SALE. PP. 228-230. UNITED STATES V. BUFFALO SAVINGS BANK. CERTIORARI TO THE COURT OF APPEALS OF NEW YORK. PER CURIAM. IN 1946, RESPONDENT BUFFALO SAVINGS BANK MADE A LOAN SECURED BY A REAL ESTATE MORTGAGE. THE UNITED STATES FILED NOTICE OF A FEDERAL TAX LIEN AGAINST THE MORTGAGOR'S PROPERTY IN 1953. THEREAFTER, IN 1957 AND 1958, LIENS FOR UNPAID REAL ESTATE TAXES AND OTHER LOCAL ASSESSMENTS ATTACHED TO THE PROPERTY. THE BANK INSTITUTED FORECLOSURE PROCEEDINGS, NAMING THE UNITED STATES AS A PARTY. THE TRIAL COURT'S DECREE ORDERED THE PROPERTY SOLD AND THE PAYMENT OF LOCAL REAL ESTATE TAXES AND OTHER ASSESSMENTS AS PART OF THE EXPENSES OF THE SALE PRIOR TO THE SATISFACTION OF THE TAX LIEN OF THE UNITED STATES. THE UNITED STATES APPEALED AND THE NEW YORK SUPREME COURT, APPELLATE DIVISION, REVERSED, ONLY TO BE REVERSED IN TURN BY THE NEW YORK COURT OF APPEALS, WHICH REINSTATED THE TRIAL COURT'S JUDGMENT ON THE GROUND THAT THE FEDERAL TAX LIEN ATTACHED ONLY TO THE MORTGAGOR'S INTEREST IN THE SURPLUS AFTER THE FORECLOSURE SALE AND THEREFORE WAS SUBORDINATE TO THE LOCAL TAXES AS "EXPENSE OF SALE." 11 N.Y.2D 31, 181 N.E.2D 413. WE MUST REVERSE THE JUDGMENT OF THE NEW YORK COURT OF APPEALS FOR FAILURE TO TAKE PROPER ACCOUNT OF UNITED STATES V. NEW BRITAIN, 347 U.S. 81. THAT CASE RULES THIS ONE, FOR THERE THE COURT QUITE CLEARLY HELD THAT FEDERAL TAX LIENS HAVE PRIORITY OVER SUBSEQUENTLY ACCRUING LIENS FOR LOCAL REAL ESTATE TAXES, EVEN THOUGH THE BURDEN OF THE LOCAL TAXES IN THE EVENT OF A SHORTAGE WOULD FALL UPON THE MORTGAGEE WHOSE CLAIM UNDER STATE LAW IS SUBORDINATE TO LOCAL TAX LIENS. A SIMILAR ARGUMENT BASED ON THE GENERAL CHARACTER OF THE FEDERAL TAX LIEN WAS MADE AND SPECIFICALLY REJECTED IN NEW BRITAIN. MOREOVER, THE STATE MAY NOT AVOID THE PRIORITY RULES OF THE FEDERAL TAX LIEN BY THE FORMALISTIC DEVICE OF CHARACTERIZING SUBSEQUENTLY ACCRUING LOCAL LIENS AS EXPENSES OF SALE. CF. UNITED STATES V. GILBERT ASSOCIATES, , 345 U.S. 361. FINALLY, RESPONDENT'S RELIANCE ON UNITED STATES V. BROSNAN, 363 U.S. 237, AND CREST FINANCE CO. V. UNITED STATES, 368 U.S. 347, IS MISPLACED. BROSNAN WAS CONCERNED WITH FORECLOSURE PROCEDURES, NOT WITH PRIORITIES, AND IN CONNECTION WITH THE LATTER SUBJECT RELIED UPON NEW BRITAIN AMONG OTHER CASES. CREST IS WHOLLY INAPPOSITE HERE. THE JUDGMENT IS THEREFORE REVERSED AND THE CAUSE REMANDED FOR FURTHER PROCEEDINGS NOT INCONSISTENT WITH THIS OPINION. REVERSED AND REMANDED. MR. JUSTICE DOUGLAS DISSENTS.