tacking - (1) combining successive periods of possession by different parties in order to satisfy the time requirement for adverse possession. Each adverse possessor's possession period must have been continuous and the possessors must be related in interest, such as ancestor and heir. See also adverse possession. (2) in federal income tax law, the carryover of holding periods from one property to another; (3) in the area of finance, the term is applied to the questionable practice of a third (or later) lien holder acquiring the first mortgage, thereby attempting to thwart any claim of the second or any other intermediate lien holder. This practice is rarely successful where priorities of time of recordation are recognized. See also priority.

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