Taxes are a what kind of lien against the parcel of land on which they are assessed?

• A. Continuous
• B. General
• C. Specific
• D. Provisional

Answer: (A)

Taxes create a specific lien against the parcel of land on which they are assessed. This means the government’s claim attaches to that particular property itself, not to all of the owner’s assets. The lien “runs with the land,” remaining in place until the taxes are paid or the property is sold to satisfy the debt. Because the claim is tied to a specific property, it is not a general lien that covers the debtor’s entire estate. Provisional isn’t the right descriptor here, since the lien is tied to the real property and persists until resolved.