tax lien
Defined in 4 dictionaries — Case Law, Cyclopedic (1922), Bouvier (1914), Black's (1910)
Definitions from Case Law
From 316 U.S. 394 - Magruder v. Supplee · 1942Most cited · 272 citing opinions
A tax lien is an encumbrance upon the land, and payment, subsequent to purchase, to discharge a pre-existing lien is no more the payment of a tax in any proper sense of the word than is a payment to discharge any other encumbrance, for instance a mortgage.
The Cyclopedic Law Dictionary
Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922
A statutory lien on lands to secure the payment of taxes, which exists in favor of the public.
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
A statutory lien 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 for all the taxes due from the individual, and which inay be foreclosed for non-payment, by judgment of a court or sale of the land.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
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.
Defined under Tax in Black's Law Dictionary.