To reproduce on the OpenMRS demo site...
1.) Create a location tag under Manage Location Tags.
2.) Open a location and tick the tag you created.
3.) Save the location.
4.) Open the same location again, and retire it.
5.) Return to Manage Location Tags, and you will find that the tag that was selected for the location you retired is now also retired.
6.) Open the retired tag, and you will see the retired date and reason are the same as the location you retired.
This needs to be back ported to 1.9.x and 1.10.x