Are California-State-Board-of-Equalization Tax Iiens wiped out at Trustee Sale?


#1

I believe these are business tax liens but they are filed under the owner’s name. Sometimes they may be recorded prior to the person purchasing the property, sometimes they are recorded after the purchase date. What are the consequences of buying a property with BOE Tax Liens?


#2

You likely have no issue if:

  1. They are junior to the loan being foreclosed on.or
  2. The loan in foreclosure was a purchase money loan.

To verify check with your title co.