Q What happens to tax liens on property purchased by the county mid-year?

A Regardless as to the method of acquisition, whether by purchase, donation or tax sale, once a public body acquires real property, any ad valorem tax lien against the property is extinguished. However, such extinguishment does not relieve the previous property owner of any personal liability that may have accrued for any unpaid taxes and assessments. The yearís taxes on property purchased mid-year may not be attributed to the exempt and non-exempt partiesí pro-rata by the time of ownership. (Attorney Generalís Opinion to Varner, August 21, 2015)