Underwriting Manual: State Non-Property Tax Liens

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Standard Exceptions


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Table of Contents

Underwriting Manual Subtopic

In General

V 3

In addition to liens created by property taxes, the land may be subject to other non-property tax liens which may eventually attach to real property.

These liens may be of constitutional or statutory origin, and as examples of these liens the following may be cited: franchise taxes, gift taxes, income taxes, employment security taxes, sales taxes, etc.

Generally, any unpaid tax of this nature becomes a lien on any property owned by the person or entity liable for its payment upon the recording in the Register's or Recorder's office, depending on state land statute, of an abstract judgment, certificate of levy, warrant, notice, etc., specifying the kind of tax, name of the taxing authority, pertinent statutory provision, amount, interest penalty, and name and last known address of the one liable for its payment.

The nature of the tax, form of notice, provisions for recording, duration, and property of the lien are established by state law. Extreme variations are found among the states in this respect.