If the tax lien mortgage, together with interest and costs, is not paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the tax lien mortgage is deemed to have been foreclosed and the right of redemption to have expired.Ģ.

In the event that the tax, interest and costs underlying the tax lien are paid within the period of redemption, the municipal treasurer or assignee of record shall prepare and record a discharge of the tax lien mortgage in the same manner as is provided for the discharge of real estate mortgages, except that a facsimile signature of the treasurer or treasurer's assignee may be used. The filing of the tax lien certificate in the registry of deeds is sufficient notice of the existence of the tax lien mortgage. The filing of the tax lien certificate in the registry of deeds creates a tax lien mortgage on that real estate to the municipality in which the real estate is situated having priority over all other mortgages, liens, attachments and encumbrances of any nature and gives to that municipality all the rights usually incident to a mortgagee, except that the municipality does not have any right of possession of that real estate until the right of redemption has expired.

Do state tax liens survive foreclosure