Source & Research Methodology

Primary Sources We Rely On

• Statutes & codes — state property and tax codes (e.g., Texas Tax Code Ch. 33–34, Texas Property Code), read from official legislative sources.
• Federal law & IRS guidance — the U.S. Code (e.g., 26 U.S.C. §7425, 28 U.S.C. §2410), Treasury Regulations, and the Internal Revenue Manual.
• County records — recorder/clerk records, tax assessor and tax collector data, appraisal-district records, and official plat maps.
• Courts — case dockets and, for federal bankruptcy, PACER.
• Environmental & hazard data — EPA databases and FEMA flood maps.
• Municipal sources — city code-enforcement, utility, and permit records where available.

Our Research Steps

1. Identify the property and confirm the legal description and parcel number.
2. Trace the chain of title through recorded conveyances.
3. Search recorded liens and judgments against the property and the relevant owners.
4. Check for federal tax liens and, where relevant, bankruptcy filings.
5. Review the tax-sale procedure and applicable redemption rules for the jurisdiction.
6. Screen for environmental, flood, access, and municipal-code issues.
7. Summarize findings with a plain-language risk read and cite the governing authority.

You can follow the same process yourself; our guides walk through each step. See Insights & Guides.

Verifying Legal Statements

Because tax-sale law is state- and county-specific and changes over time, we cite the controlling authority and encourage you to confirm the current text with the primary source before you act. General statements describe typical rules and may not apply to your property.

Known Limitations

• Public records can be incomplete, mis-indexed, delayed, or, in some cases, unrecorded.
• Research reflects records available at the time of the work; new filings can appear afterward.
• Research is not title insurance and does not guarantee insurable or marketable title. See the Legal Disclaimer.

Corrections

If you find an error or an outdated citation, please tell us — see the Corrections page. Our editorial standards are described in the Editorial Policy.