There is no explicit case or statute that declares late fees cannot be more than 5%.

Statute of limitations never closes on a fraudulent tax return or a return that is never filed....And yes, this is textbook fraud. 

Check with your state statutes as to whether you can charge him if you remove it yourself.

. § 76-1431)Nebraska Revised Statute 76-1431

The attached statute from Illinois may help;(765 ILCS 710/0.01) (from Ch. 80, par. 100)Sec. 0.01.

Through my SH appraisal practice, I was aware that the State of IL had passed a statute requiring all Greek organizations live in housing with fire sprinklers by Jan. 2019.

A zombie lien is typically a 2nd mortgage that was written off the bank for accounting purposes so they stopped collection efforts BUT the borrower still owes that money. typically a zombie lien stops accruing interest once it is written off (because they stop sending statements).If it matures in 2025 it also has statute of limitations, so that money is going to be owed and you will not get clean title unless its paid off.

@Patricia Galea, Yes, the investment portion of your property would qualify for a 1031 exchange as long as your accountant has allocated the real estate to exclude that from your primary residence portion.You are in the sweet spot because you will get to take advantage of both the primary residence statute - sec 121, and do a 1031 exchange on the remaining. 

By statute a notice is suppose to be sent 6 months before the redemption period expires.

Below, is the link to the "complete statute" for California Tax Sales, plus I extracted a portion of it for your review (the section that I believe deals with you question).