What is a consequence of failing to record the Certificate of Sale?

• A. It may void the lien on any purchaser or mortgagee
• B. It invalidates the entire tax sale
• C. It voids the sale
• D. It triggers an automatic extension of redemption period

Answer: (A)

Recording the Certificate of Sale is how the purchaser’s tax lien is perfected and made enforceable against others. When you record it, you provide public notice of the lien and establish the purchaser’s security interest in the property, including against future purchasers or mortgagees. If you fail to record in a timely way, that lien may not be properly attached or enforceable against those third parties, so it can be considered void as to any future purchasers or mortgagees. The other options—that the entire tax sale is invalid, that the sale is voided, or that the redemption period automatically extends—do not occur simply from not recording the certificate.