tax certificate
tax certificate 〈美〉欠税不动产拍卖成交证书 指拍卖欠税不动产时，由税务机构发给买主的成交证书。如在法律规定的时间之内，正式地契未被赎回，即可凭此证书换领地契。
TAX CERTIFICATE
tax certificate
tax certificate. An instrument issued to the buyer of property at a tax sale, certifying the sale and entitling the buyer to a tax deed and possession of the property upon the expiration of the redemption period. • If the property is redeemed, the tax certificate is voided. See REDEMPTION PERIOD; tax sale under SALE.