What is the classification of property taxes in lien terms?

Property taxes are classified as a specific lien because they are attached to a particular property rather than the individual or entity that owns that property. A specific lien is a legal claim that gives a creditor the right to take possession of a property if the debt secured by the lien is not paid. In the case of property taxes, these taxes are levied on real estate, creating a lien that is specific to that piece of property.

When property taxes are delinquent, the government has the right to claim the property, resulting in the potential for foreclosure to recover the owed taxes. This is in direct contrast to general liens, which apply to a person's entire property and assets, or equitable and judgment liens, which arise from different legal processes and are not specifically tied to the non-payment of property taxes. Therefore, the classification of property taxes as a specific lien highlights their direct relationship to an individual property, giving government authorities the power to enforce collection through the specific property in question.