A general tax lien is a legal claim by a government entity against a taxpayer's assets for unpaid tax liabilities, affecting all of the taxpayer's property.
An Income Tax Lien is a legal claim imposed by a government entity against a noncompliant taxpayer's property due to unpaid income taxes. This lien can pertain to both real and personal property.
Tax foreclosure is the legal process to enforce a lien against a property due to nonpayment of delinquent property taxes.
An encumbrance placed upon property as a claim for payment of a tax liability.
