US Laws, Codes, Statutes & Cases

 
    §  11-337  Judgment upon tax lien. In every action for the foreclosure
  of a tax lien, and in every action or proceeding in  which  a  cause  of
  action, defense or counterclaim is in any manner founded upon a tax lien
  or  a  tax  lien certificate, such tax lien certificate and the tax lien
  which it transfers shall  be  presumed  to  be  regular  and  valid  and
  effectual  to  transfer  to  the  purchaser  named  therein  a valid and
  enforceable tax lien. Unless in such an action or  proceeding  such  tax
  lien  or  tax  lien  certificate  be  found to be invalid, they shall be
  adjudged to be enforceable and valid, for the  amount  thereof  and  the
  interest  to which the holder may be entitled and a tax lien transferred
  by a tax lien certificate effectual to transfer such  tax  lien  to  the
  purchaser named therein.