Authorify - Tax Book Preview

• Judgment Liens. A judgment lien may issue when a plaintiff wins a judgment in court if an attachment lien hasn’t already been issued. Like the attachment lien, it provides a method by which the defendant’s property may be seized and sold. • Child Support Liens. This type of lien is placed on your property if you owe a great deal in child support. The custodial parent may file a lien with the office where the property is recorded. For example, a lien on a house would be filed with the county recorder in the county where the house is located. The lien remains until the child is no longer entitled to support and all the arrears are paid, or until the custodial parent agrees to remove the lien. Although some states require the custodial parent obtain a judgment for the arrears before putting a lien on property, most states allow liens to be imposed on property when you miss court-ordered support payments. To check the lien requirements in your state, visit the Office of Child Support Enforcement website at www.acf.hhs.gov/programs/cse • Property Tax Liens. A property tax lien is placed by the government on unpaid taxes, income, or property tax. Property taxes are prioritized over any of the property’s mortgages or liens. Once the government assesses a tax, the amount due constitutes a lien on the owner’s property, whether real or personal. Some property is exempt from the tax lien by federal law. This includes trade books and tools, unemployment benefits, workers’ compensation, judgments for support of minor children, minimum amounts of

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