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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 noun from the Cambridge Business English Dictionary © Cambridge University Press)
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