When an account becomes delinquent, the Tax Commissioner may issue a tax lien against the property. A tax lien, also known as a FiFa from the Latin term Fieri Facias, may also be referred to as a tax execution. A tax lien is a claim or encumbrance placed on a property that authorizes the Tax Commissioner or the Sheriff to take whatever action is necessary and allowed by law to obtain overdue taxes. It is also the first step in taking the property to tax sale.
Though the Tax Commissioner’s Office does not report information to credit agencies, a tax lien may appear on your credit reports and adversely affect your credit rating. The Tax Commissioner encourages full payment of taxes by the due date.