tax lien

tax lien
A lien on real estate in favor of a state or local government which may be foreclosed for nonpayment of taxes. The majority of the states have adopted the Uniform Federal Tax Lien Registration Act.
See also tax.
+ tax lien
A statutory lien, existing in favor of the state or municipality, upon the lands of a person charged with taxes, binding the same either for the taxes assessed upon the specific tract of land or (in some jurisdictions) for all the taxes due from the individual, and which may be foreclosed for non-payment, by judgment of a court or sale of the land.
@ Federal tax lien
A lien placed on property and all rights to property by the federal government for unpaid federal taxes.
See I.R.C. No. 6321

Black's law dictionary. . 1990.

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