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English definition of “delinquent tax certificate”

delinquent tax certificate

noun [C]
 
 
US
TAX, PROPERTY an official document showing that taxes that have not been paid as agreed on land or property. This document can be bought as an investment and the buyer has the right to receive the money owed in taxes from the owner of the property and, in addition, interest on their investment: Volusia County conducted its annual delinquent tax certificates auction over the internet in June.
(Definition of delinquent tax certificate from the Cambridge Business English Dictionary © Cambridge University Press)
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