Taxsaleresearch Ok

Tax Sale Research Manual How to Use the Investment Strategy that is Guarantee to Make You Money If You Do It Right

Tax Sale Research Manual: How to Use an Investment Strategy That is Guarantee to Make You Money If You Do It Right copyright ©2016 by American Tax Lien Association. All rights reserved. Printed in the United States of America. No part of this book may be used or reproduced in any manner whatsoever without written permission except in the case of reprints in the context of reviews.

Library of Congress Cataloging-in-Publication Data Jacober, Marcos Tax Sale Research: How to Use an Investment Strategy That is Guarantee to Make You Money If You Do It Right / Marcos Jacober. - Rev. ed.

ISBN10: 1-682735-12-5 ISBN13: 978-1-6827-3512-1

1.

Real estate investment. 2. Tax lien certificates. 3. Tax Deeds. 4. Real estate investment-United States. 4. Tax lien certificates-United States. 5. Tax deedsUnited States. I. Title. II. Title: Tax Sale Research Manual

Ordering Information For additional copies contact your favorite bookstore or e-mail [email protected]. Quantity discounts are available.

Disclaimer This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that neither the publisher nor the author are herein engaged in rendering legal, accounting, financial, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. From a declaration of principles adopted jointly by a committee of the American Bar Association and a committee of publishers.

2

Table of Content

Introduction ....................................................... 5 Getting Started ..........................................................7

Tax Deed Sales: the basics ............................... 9 Tax Liens: How of they work? ...................................9 What if the property owner never pays for the delinquent taxes? ......................................................10 Tax Deeds: How of they work? ..................................11 Tax Sales - Auction Format .......................................12 Tax Sales - Struck-Off List .........................................13 Before the sale ..........................................................14 What to do next .........................................................15 After the sale .............................................................16

Gathering Information From the County ............ 18 Some things you should ask the county staff: ...........19

Different Departments Within the County .......... 21 County Recorder's Office: ..........................................21 Planning & Zoning Department: ................................23 Septic/Water/Road Access/Power Associations: ......25 Mapping Department: ................................................25

Research the Property ....................................... 29 1. Size Matters...........................................................29 3

2. You Can’t Build on a Train.....................................30 3. Environmental Hazards .........................................31

Case Study - Robinson Road ............................ 33 Example from Robinson Road Property: ...................33

Final Remarks .................................................... 37 Are these strategies safe? .........................................37

About the Author ............................................... 41

4

Introduction

The purpose of this book is to introduce you to tax lien/tax deed investing strategy. We will help you navigate through the system so you can see how you can make money. This information will benefit you if you are just purchasing tax liens or actually purchasing the tax deed for a property. You may think that research is not necessary for the tax lien only investor. That may be true until you suddenly end up owning one of the properties you had a lien against. Make no mistake: any lien or deed on a property you are thinking of purchasing at an auction or struck-off list from the county requires research. We would like to teach you HOW to do the research on the properties you’re interested in acquiring, not just tell you that you have to do the research. When you know how to do the research, you’re more likely to invest with confidence, which will lead you to make more money, which in turn helps the county to continue its daily operations and you’ll be so happy that you’ll tell your friends where you learned this new strategy (from us!) and we all win! It’s a WIN-WIN-WIN scenario.

5

Again, we would like to emphasize that this booklet will be focused on teaching you HOW the system works. With the right information, you can invest safely knowing that you didn’t purchase a worthless piece of property.

Keep in mind that most of the information provided in this manual will be useful to you for many years, but it does not cover every single scenario. However, if you ever come across an odd situation that is not mentioned here, the book will suggest where you need to go or who to turn to for help or clarification on the matter.

6

Getting Started In this book, we will try to be as direct as possible, however, we will give a few examples of our own investments just so you can see that there are deals hiding everywhere, and we will also teach you to spot problems. Just remember that this is an adventure, and the reward you receive from it is beyond compare. Reselling your tax sale property for a humungous profit is amazing and really worth the time you spent researching it!

7

8

Chapter 1

Tax Deed Sales: the basics

Tax Liens: How of they work? When a property owner fails to pay the taxes owed on his on her property, the county in which the property is located has the authority to place a tax lien on that property. A tax lien is a legal claim against a property for unpaid taxes. If the property owner comes to pay his or her taxes late, he/she will pay interest on whatever is owed, plus other penalties and fees that the county places on top of it. Since the county can’t wait until the homeowner pays his/her property tax, because the county needs the money to continue operating, they will hold a tax lien sale. Whoever buys the lien has the right to the interest on the amount owed.

9

What if the property owner never pays for the delinquent taxes? The owner has a redemption period (a “grace period” the county gives to the property owner to pay for the delinquent taxes). The period varies by state, from 6 months to 3 years. If the redemption period has expired and the owner has not made the payment, you will contact the county and tell them you want to apply for the deed of the property. 1. You’ll send the county a check for the deed application process.

10

2. All of the other liens will be wiped out (e.g. the mortgage) and eliminated. 3. You will receive the deed for the property, which in the example is worth $155,600. 4. After acquiring the property, you can sell it for 60% of the market value in order to sell it fast. You may get almost $92,000 free and clear as a profit.

Tax Deeds: How of they work? When you buy the property at a deed sale, unlike the tax lien strategy, you are getting the property itself, rather than looking to make an interest on your investment. So a tax deed sale is when the county sells the property that has delinquent taxes. For example:

11

After you have the clean title for the property, you can sell it at wholesale price for 60% of the fair market value.

Tax Sales - Auction Format The attendees of a tax deed sale are your competition. They are the investors who will be bidding on the properties advertised on that sale. The more people at a tax sale, the more likely the properties will be sold at an inflated value (supply x demand rule). Current economic conditions are a major factor in the number of bidders that will be at a tax sale. If there are hundreds of distressed properties available in your area, you will not have that many people bidding at a tax sale. When the economy is

12

experiencing an upswing and real estate values are high, there will be more people bidding at a tax sale.

Tax Sales - Struck-Off List Ask the county to give you a list of properties that have been through a tax sale in previous years that did not sell. Those properties are on a “struck-off” list. Buying those properties can also be referred as “buying over-thecounter”. In Florida those properties are called “lands available for sale”. here are many different names, so it’s a good idea to explain what you are looking for instead of using a name they might not recognize. Having access to the struck-off list will give you a very large advantage over your competition because it is not uncommon to find BETTER quality properties on this list than what may be offered at the next scheduled auction. This is because some of these properties that have been through a sale years ago often get overlooked. The county doesn't have the time to go back 50 years, pull records for each piece, spend money on a title report to prepare it for sale again, unless there is an inquiry on a specific parcel. If their records indicate that the property you are interested in has been through a tax sale, it should be directly available to you for purchase without having to go through the tax sale process (auction) again. 13

Buying properties over-the-counter allows you to purchase properties quietly and privately, and you are not competing against anyone else in an auction bid situation. You can usually purchase the struck-off properties for the minimum dollar amount, rather than paying a higher amount at an auction when the prices go up after every bid. The county will also be more receptive to accepting a minimum dollar amount offer to purchase these properties that are just sitting there. Some people make a lot of money only by purchasing and reselling properties bought from the struck-off list.

Before the sale LOAN OR THIRD PARTY FINANCING If you don’t have your own money to start investing, get a loan or get financing from a third party. However, in most cases a lender will not lend you money specifically to bid at a tax sale. But your lender may give you a "line of credit" letter stating to anyone who needs to see it that you are qualified to borrow up to a certain amount from him/her should you choose to use the money to buy a tax sale property. To assure repayment, the lender could make it into an equity loan against your home; then a lien will be placed against your home so they can feel confident they will be getting their money back.

14

If you want to borrow money to participate in a tax sale, find out exactly what your banker (lender) will or will not allow you to do with the money. If it's ok with your lender also contact the selling entity prior to the sale day to see if they need and will accept a line of credit letter from your bank. Be sure the selling entity receives the letter.

What to do next RESEARCH THE PROPERTIES GOING UP FOR SALE When you have narrowed it down the parcels that merit further research, you will want to see the assessment records on each parcel. One of the things you will want to look at is the valuation and assessment history. - How much value has the Assessors Office placed on the parcel? - Is it consistent with previous year's assessments? If not, why not? - If you notice a large jump or decline in value of the parcel from previous years assessments, you need to ask why. The customer service representative may be able to look at the property appraisal notes to answer your questions, but at times, you will need to ask to speak with the "in house" appraiser who works the area. If you notice a large drop in value on the parcels record it may be because of a 15

major problem discovered by the appraisal team affecting that particular property or area. HELPFUL TIP: A dramatic drop in value in the valuation history is a red flag. Do not proceed until you have an explanation. Also, a drop then rise back to normal values is also a red flag. It is not uncommon for one appraiser to catch a problem with one property, lower the value and then down the road the Assessor’s Office makes mass value increases (misses the defective value reduced properties) and they are right back on the rolls at full value.

After the sale PROPERTY EVALUATION There are several different reasons to have a property valued by a professional. Your local Assessor's Office will value the property for taxation purposes. It is not uncommon for an assessed value to be different than the current market value. Their appraisal assessments are at least one year old, which is why the Assessor's Office valuations are slow to rise when the real estate market is going up and slow to lower value when the market is in going down. An independent appraiser hired by a property owner will value the property according to the comparable properties with recent sales and will also conduct an inspection on the property and reduce the value if there are negative factors affecting the property OR increase the value if 16

there are exceptional attributes to the property that the comparable sold properties do not have. It is important to have your property appraised so you can confidently sell it later for fair market value, or below market value if you want the return on your investment quickly.

17

Chapter 2

Gathering Information From the County

Not always people want to be helpful, nor are they willing to disclose information without a request. So we have compiled a list of topics/questions that you should discuss with the county in order to get the most information you can about how the system works. The best thing you can do to grow your real estate business is to befriend county officials by being polite and treating them with respect. Some county employees are not used to people approaching them about this topic, they might not have all of the information, or, even if they do, they were never asked these sorts of things before. So remember to be nice!

18

Some things you should ask the county staff: •

Ask them to give you the struck-off list (properties that were not sold in previous auctions). If they do not have such a list ready, ask them the cost to compile the list

•

Ask them how the tax sales happen in their county (frequency, payment process, deposits required, etc)

•

Let them know you intend to thoroughly research properties, you may want to bid or place an offer on the properties they have available for sale and that you might have other questions in the future

•

Ask them if it is OK to contact them with additional questions about a specific property over e-mail or by phone

•

Call them by their first name in order to start a good working relationship with them

•

Sometimes the county officials might have some “inside information” on a property that you might have missed on your research

•

The Tax Assessor’s Office will also have a website where you can access the property information.

•

Ask the county what type of deed you would be issued (warranty deed vs quick claim deed) if you are the successful bidder at their tax sale. A quick claim deed may be called a "County Deed" or something similar. 19

This is important and will affect what steps you may have to take to clean up the title if you ever decide to sell or build on the property. This usually requires additional expense.

What is the difference between warranty deed and quitclaim deed? A warranty deed is a deed that guarantees a clear title to the buyer of real property. A quitclaim deed is a legal instrument which transfers whatever ownership interest the owner (seller) may have in a piece of real property to the new owner (buyer). The quick claim deed has no warranties as to the condition of title. The auctioning body (seller) is usually a local government that claims no interest in the property (other than their right to sell to recover the back taxes) and provides no warranties of title. This is reflected in the type of deed they use to transfer the ownership to the investor. Find out what your title insurance company would need in order to issue you the title insurance. Properties that do not have warranty and title insurance are of much lower value than similar properties with clear title. You will have

trouble finding any buyer that would consider purchasing a property without these warranties and protections. 20

Chapter 3

Different Departments Within the County

In order to be successful, you need to learn what each independent department within the county does and you must build a relationship with the people working there in order for you get the most out of your real estate investing experience.

County Recorder’s office One of the actions of your County Recorder's Office (or County Clerk’s Office) is to make record of and make available to the public documents that affect the change of ownership of real estate. These records, in most cases go back many decades, often to the point when the land was first acquired by the individual states from the federal government. When researching your list of tax sale properties, one of your major concerns are that the ownership transfers and

21

the proper legal description is accurate and properly appears on transfer documents back through time. The title insurance policies are prepared by a title examiner after searching the public records in the recorders office, the court systems and various private entities that are authorized to file liens or easements against the property. Their training is extensive. If they miss a problem it could cost their company huge amounts of money resulting from lawsuits. When you are researching property that will be in a tax sale, you’re on your own. It would cost you huge amounts of money to order a title report for each one and it would also be impractical as you may end up bidding on only one or two properties out of 100+ going up for sale. So, this is the big risk when bidding on tax sale properties. These properties did not end up in the sale for no reason. Some of them will have serious problems that could, if you were to purchase, cost you headaches and big money down the road. Your reason for researching these properties in advance of the sale is to try to minimize your chances of buying a problem property. It is amazing how much someone can mess up the title to their property by trying to save a few bucks by not using a title insurance company or real estate attorney to prepare and file a document properly.

22

Often these problem documents are not discovered until a sale occurs or the owner applies for a loan and a title examination is done. Sometimes, the problem is not discovered until decades later when the property goes to sale to a stranger. Run away from these properties! If you did take the chance and purchase the property, and attempt to clear title through the court system, you could be subjecting yourself to every heir that crawls out of nowhere thinking they may have a claim on the property. It can get ugly and expensive. HELPFUL TIP: Make a list in your notes of (1) what each document is titled, (2) who is involved, (3) when it is dated, (4) when it was recorded, and (5) what affect it has on your property. Get copies of any documents you have questions on for further research. This is your “chain of title”. You may need to refer to it when your contact the title insurance companies, real estate attorneys etc.

Planning & Zoning Department: They can tell you if you can build on the property or not according to their rules and regulations. Determine if your property is under the county’s rules. Most cities and counties have their own planning and zoning departments. Their rules and regulations are quite different from each other. You will need to go to the appropriate department to do your research. 23

They are reluctant to just answer “yes” or “no” to the question “Is this property buildable?”, but they can tell you their requirements to issue a building permit. Show them the Assessor’s Office property record sheet of the property you want to bid on so they can look the property up in their records. Here is how you should phrase your questions: 1) Could you please tell me if this parcel is acceptable according to your rules and regulations to obtain a building permit? 2) Are there limits on the size of the improvements (i.e. house, garage, shop) that I could build on this property? 3) And what is the acceptable ratio of land size versus improvement size? 4) What is the zoning for this area? 5) What are the setback requirements for this property? 6) Are you aware of any special problems that may affect my ability to build on this property?

HELPFUL TIP: This last question is important because, even though it is not required the employee assisting you disclose anything that is outside of their department’s responsibility, an employee may volunteer that he has “heard a rumor” that there may be a problem with the wells, or the access, or the septic permitting etc. This information should come out later in your research with the other departments, but if the employee is willing, they may save you a lot of time, and perhaps money, by alerting you to a potential problem. If they are not aware of any problems, they will tell you or they may also give you a name of someone they believe may have some helpful information for you. Write that person’s name and where to contact him/her down!

24

Septic/Water/Road Access/Power Associations: This department issues septic permits (if the area is not sewered) and the well log service (if there is no community water system). • Contact the water association if there is one: (1) to find out if there are any delinquencies against the property, (2) what their dues and fees are, and (3) to ask how to obtain a copy of their agreement/contract for people purchasing property in their service area. • Contact the power company: (1) to find out if there is power to the property line, and (2) to ask how much it will cost to connect to their system.

Mapping Department: In your research, you’ll need to become proficient in "reading" legal descriptions in order to determine if that property is right for you or not. Reading a legal description is difficult for some and surveyed metes and bounds descriptions can be very lengthy and technical. However, it’s worth it to take the time to learn how to do this. Metes and Bounds description is a method of describing properties used by licensed surveyors. This method has been around forever and is still the most common way to 25

describe land that is not as developed as land in cities or towns. This method uses a system of degrees, minutes and seconds and distances described in feet. Learning to read legal description may be harder than you think, so stop by this department to ask them: • To “run out” the legal description from the deed on record. • If they see any problems with the legal description. • If they see any notes in the historical assessment record that might indicate a past problem with the legal description. If so, ask if they received a copy of a "Corrective Deed" that fixed the problem. It is VERY important for you to do this on each and every property you are considering. A problem legal description will get you into an expensive legal court action against your neighbor that could take years to resolve. It could also render your property unbuildable and uninsurable. No lender will consider loaning money to you with the property as collateral without a correct legal description. This is one of the most common and extremely costly mistakes that people can get involved in. HELPFUL TIP: Run away from a property with a problem legal description; but, if you want to investigate that further, go to your title insurance company and talk to a title examiner. They can tell you about the time and costs involved in attempting to correct the problem. They will also tell you if the error is bad enough that they cannot issue title insurance.

26

Aliquot Parts descriptions are much simpler; they read something like “the Southwest Quarter of the Northeast Quarter of the Northeast Quarter of Section 10, Township 50 North, Range 3 West.” This method is fairly easy to understand. All you have to do is read it backwards: 1) Find the Northeast Quarter of Section 10 2) Find the Northeast Quarter of that piece 3) Find the Southwest Quarter of that piece and that’s it. HELPFUL TIP: There are some excellent websites that explain how to read a surveyed metes and bounds descriptions, aliquot parts descriptions and government lot descriptions. Look for a website owned by your local title company for helpful information.

27

28

Chapter 4

Research the Property

This is the most important part of the process because if you don’t know what you are doing, you may run into the following problems:

Size Matters: Parcel size will most likely be shown on the tax sale list and on the assessors parcel map as acres or a fraction of an acre. To figure out the size of the property, get the square foot area by multiplying the length by width, then divide the square feet by the number of square feet in one acre (43,560). Example one: a small parcel that measures 40 feet by 100 feet. It would be 4,000 sq. ft. Then divide it by the number of sq. ft. in one acre, so 4,000 divided by 43,560 = 0.0918 acres. Example two: a piece of property measures 660 feet by 1320 feet. (660 x 1320 = 87,120 sq. ft). Then 871,200 divided by 43,560 = 20 acres.

Look at the scale on the map (number of feet to an inch). This will help you see the larger parcels right away. Check 29

each map for its scale, some are “1 inch= 200 feet” and some will be “1 inch = 400 feet”, etc. The acreage and lot size should be showing somewhere close to or within the parcel's boundary lines on the map. This is important information. It will help you eliminate no value properties and assist you to decide whether the property’s ownership is complex or not, the owners are reluctant to work with an individual or even a real estate attorney unless it may involve litigation that they could be involved in. HELPFUL TIP: You may see tax sale parcels that are only two or three feet wide. Many of these parcels had to be created by the assessors mapping department to comply with law. We referred to them as "gaps" and "overlaps". They are most often created because of a problem in the legal description on a deed that was recorded and never corrected by the owner. This type of problem can also result on a break in the chain of owners who deeded away their interest leaving a bad call in the legal description. These parcels are not worth purchasing.

You Can’t Build on a Train: Planning and Zoning departments may automatically consider railroad land to be unbuildable. Their stance is that these parcels were never intended to be built upon. We individual investors are very small potatoes to the railroad owners. There are millions of miles of tracts in the United States owned and regulated by a handful of owners and they do not have time to consider tiny sections for an individual inquiry. If they do work with you, their prices to 30

relinquish ownership and right of way are often very high. This is partially due to the time and research involved, as well as document preparation by their legal staff to release an unused portion of their system that you may be interested in. Consider the fact that the railroads were in place prior to government platting. Title search industries were not in existence in the United States back then. This gives you some idea of what research the railroad would have to order to release a piece of their "right of way/ownership interest" to you. HELPFUL TIP: We do not recommend you to purchase a parcel within railroad boundaries unless the property lies in or is in the path of a prime developed commercial location. But even so, you’d have to be prepared to spend plenty of money and time (because railroad response is slow!) to obtain ownership.

Environmental Hazards: Here is a special caution for properties that could be harboring something nasty in their soil. Sites that were once gas stations may have leaky rusting tanks deep underground. Sites that were once part of an industrial company, lumber company or junkyards may have toxins in their soil. These conditions will pass on to you should you purchase the property. It is just a matter of time before the local branch of the EPA (Environmental Protection 31

Agency) will be knocking on your door wanting to take soil samples. You will be responsible for the cleanup and fees. HELPFUL TIP: Don’t bid on these properties! Also properties that had a Meth Lab at one time may have a HAZMAT note with no county, state or federal acceptable methods for clean up. This is a deal killer if you hope to resell the property some day and cannot get the Meth Lab notice released.

32

Chapter 5

Case Study - Robinson Road

Example from Robinson Road Property: In order to give you an idea of the potential for profit hidden in this business here is a case study from my personal tax sale real estate portfolio. In January/2015, while researching for properties in the Montgomery County’s struck off list I stumbled on a 5-acre area that have been on the list for 10 years. TEN YEARS! If you new me, you would know about my curious nature and how much I like a challenge. I decided to play detective and find out why nobody have bought that big chunk of land. For starters, because there was no information online I had to go to Montgomery County’s Tax Office and to the Appraisal District. I studied maps new and old, researched documents at the County Clerk’s Office going back to 1906! Why all that? Well, not even the county was sure about that property’s location. The area used to be a slave

33

settlement, moreover, back then the properties were transferred by a handshake. It took me one year of due diligence to be able to complete the title search. Now let me tell you how worth it was. I paid $6,342.49 for a 5-acre area that has a fair market value of $1,500,000.00. Exactly! A one and a half million dollars property sitting in the struck off list for 10 years just because nobody wanted to have the trouble to search its title! Sometimes being curious is worth the trouble, isn’t it? In this case it was worth $1,493,657.51! Lucky me, you might say. But I have to say that’s not the case. There are a lot of excellent deals just waiting for somebody willing to go the extra mille and make an amazing profit. The only thing you need to know is how to properly do the research.

34

OTHER EXAMPLES LEE COUNTY- FLORIDA TAX DEED Fair Market Value: $59,938.00 Bought for: $9,800.00 (online auction) Sold for: $16,200.00 Profit: $6,400.00

MONTGOMERY COUNTY – TEXAS TAX DEED Fair Market Value: $65,000.00 Bought for: $17,000.00 (live auction) Sold for: $59,900.00 Profit: $42,900.00

35

VOLUSIA COUNTY – FLORIDA TAX DEED Fair Market Value: $436,000.00 Bought for: $178,400.00 Sold for: $350,000.00 Profit: $171,600.00

LEE COUNTY – FLORIDA TAX DEED Fair Market Value: $39,899.00 Bought for: $5,100.00 Sold for: $25,000.00 Profit: $19,900.00

36

Chapter 6

Final Remarks

Are these strategies safe? YES, because it is…

AN ANCIENT FORM OF INVESTMENT

GUARANTEED RETURN

ENFORCED BY STATE LAW

GOOD FOR RETIREMENT INVESTING

37

NO, if you do not…

DO THE DEED/LIEN RESEARCH

FOLLOW THE 18 STEPS OF THE DUE DILIGENCE

CHECK FOR BACK TAXES

DEFINE THE EXIT STRATEGY

REVIEW THE LAW SUIT

INVEST WITH AN LLC

38

After attending many tax sale auctions over the years, I can tell you this: Some times, you will put in a lot of hard work researching properties and come away with nothing. You will second-guess yourself with should haves and could haves after the sale. You will wonder if you just walked away from thousands in profits because you did not bid, or did not bid high enough. Your focus should always be on the facts. You made the decisions based on your best effort; you did your homework and set your top price to pay. I like to get in the mindset of what the professionals who travel to each sale and buy must always remember. It is a purchase for investment purposes. It is not an emotional decision. I can wait for a better deal if that property does not meet my needs. I will walk away without purchasing if necessary. Just remember, that you can eliminate 99% of the risks if you have knowledge about how the system works and if you know what you’re doing. The rewards of this business are tremendous and really worth your time and effort.

39

40

About the Author

Marcos Jacober, CEO and founder of the American Tax Lien Association became and entrepreneur in 1999. He started his studies in the real estate market in 2008. While investing in his future he learned many profitable strategies of this business. Two years later, in 2011, the acquired experience made him a real estate consultant and mentor, helping clients to learn how to make big profits using his knowledge in Tax Deeds and Tax Lien Certificates. In 2013 the consulting and coaching high demands took Marcos Jacober to a new level of mentoring. He founded American Tax Lien Association, a company dedicated to teach the secrets of investing on Tax Deeds and Tax Lien Certificates through live and online trainings, along with coach and consulting services. The mission of the company is to enliven and educate its students and clients to pursue and conquer their dreams. American Tax Lien Association is the only company that teaches its courses in English, Spanish and Portuguese. After only 3 years of existence American Tax Lien Association’s team has already brought to the counties 41

approximately US$1,500,000 (more than 300 properties that were otherwise accumulating debts to the county) in taxes owed. American Tax Lien Association and its clientsinvestors bring to the county the money it needs to deliver services to the community. If you want to know more about our trainings and services, visit www.americantaxlien.com.

42