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Local governments cannot undo their previous tax lien sales.
Efforts to establish a community garden have foundered in unresolved lot ownership and tax lien issues.
In July of that year, the federal government filed a tax lien against Mr. Hultz.
But Mr. Gillings had not paid the bill, which also removed a city tax lien.
The town sold the tax lien to a developer known for working with environmentally troubled sites.
No money ever changed hands, said investigators, and the tax lien was never removed.
For one thing, prosecutors say, it has a Canadian tax lien against it.
Thus, the standard search for liens in New York might easily miss a tax lien filed elsewhere.
One, with a hospital, has been settled, but a tax lien with the State of Ohio is still outstanding.
Hakim, meanwhile, had combed through tax records and found a $615 city tax lien that was settled 15 years earlier.
According to Sports Illustrated, Jagr had an I.R.S. tax lien of $3.2 million as of last November.
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