Tax foreclosures implicate not only the interest of the delinquent fee owner, but also the interest of the holder of a mortgage on the fee interest.
Tax Foreclosures: Notice to Mortgagees
Tax foreclosures implicate not only the interest of the delinquent fee owner, but also the interest of the holder of a mortgage on the fee interest. What happens when the mortgagee does not know about the tax delinquency, the tax foreclosure, or the expiration of the right to redeem the property?

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