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Tax-lien

Black's Law Dictionary · Henry Campbell Black, M.A. · 1910

Black's Law Dictionary

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.