tax lien definition
Tax Lien Certificate Law & Legal Definition. A tax lien certificate is a document issued by a local government at an auction for a property that has a tax lien against due to the failure of the property owner to pay property taxes.The buyer is essentially purchasing the right to collect past due taxes.ax Lien Certificate Law & Legal Definition. A tax lien certificate is a document issued by a local government at an auction for a property that has a tax lien against due to the failure of the property owner to pay property taxes. The buyer is essentially purchasing the right to collect past due taxes.