Where must tax sale certificates be recorded before foreclosure?

• A. County Clerk's Office
• B. Municipal Clerk's Office
• C. State Treasury
• D. Court Clerk

Answer: (A)

The key idea is that a tax lien must be perfected by recording the tax sale certificate in the county’s land-records. Recording with the county clerk’s office puts the lien on the property title, giving public notice to everyone and establishing the lien’s priority over other claims. This perfection is what authorizes the lien holder to pursue foreclosure under the statute and sets the timeline for redemptions.

The other offices don’t handle this perfection. A municipal clerk keeps local government records and licenses, not property liens. The state treasury manages state funds, not land records. A court clerk handles filings and proceedings in court, including foreclosures, but the recording to perfect the lien happens in the county land records first.