Who bears the burden of proof regarding whether a tax lien has been paid after 20 years?

• A. The municipality
• B. The owner
• C. The court
• D. The lender

Answer: (A)

The party responsible for proving the status of a tax lien after a long period is the municipality. Since the lien is created and tracked by the local tax authority, it is their records and evidence that determine whether the lien has been paid and thereby released. The municipality must produce proof—such as redemption receipts, canceled checks, or official redemption certificates—to show that payment occurred within the 20-year window. The property owner can present supporting documents, but the formal burden of proof rests on the municipality to demonstrate the lien’s satisfaction. If the municipality cannot establish payment, the lien status remains, even after the passage of time.