If the certificate is recorded, the municipality is entitled to all rents and profits produced until the property has been redeemed. What condition must be true for this entitlement to apply?

• A. Recorded
• B. Unrecorded
• C. Expired
• D. Pending

Answer: (A)

Recording a tax certificate creates a lien that attaches to the rents and profits produced by the property, allowing the municipality to collect those rents toward the delinquent taxes. The key condition for this entitlement to apply is that the certificate must be recorded. Recording gives notice to tenants and other claimants and makes the lien enforceable against the income the property generates. If the certificate is unrecorded, there’s no enforceable claim on the rents, so the municipality cannot claim them. This right lasts until the property is redeemed; once redemption occurs, the rents typically revert to the owner. Expired or pending certificates do not establish the same enforceable entitlement on rents.