Thereafter it will effectively bar that taxpayer from selling, buying, or refinancing any property in the county until the tax lien is paid and a Satisfaction of Lien is recorded. However, like any other recorded lien, an IRS tax lien establishes its priority, relative to other liens against the taxpayer's property, as of the time it was recorded. So if a senior lien forecloses and goes to sale, it will wipe off the title of the property a junior IRS lien, right along with any other junior liens there might be against the property. Yes, the tax lien still exists, it's just not secured by the foreclosed property any more. Hope this helps.
Any info is helpful.
Since I don't know which one you're referring to, let's discuss both of them. Therefore, no foreclosure of any other lien can have any effect on the viability of outstanding property taxes. Delinquent property taxes will remain against the property until they are actually paid, either by the property owner, or at a delinquent property tax auction. However, it can be secured by all the real property owned by a delinquent taxpayer in a particular county merely by IRS recording, in that county,a tax lien that names that taxpayer. So if a senior lien forecloses and goes to sale, it will wipe off the title of the property a junior IRS lien, right along with any other junior liens there might be against the property.