What is commonly known as the document filed by a mortgage holder with the tax collector?

• A. Letter of Interest
• B. Mortgage Notice
• C. Tax Lien
• D. Deed of Foreclosure

Answer: (A)

When taxes are not paid, the government records a claim against the property to secure payment, called a tax lien. This is the document filed with the tax collector to establish the government's priority lien on the property. A mortgage holder might also record its own lien to protect its security interest, but the standard filing associated with unpaid taxes is the tax lien. A deed of foreclosure comes into play later in the Foreclosure process, transferring title after a borrower defaults, while terms like a letter of interest or a mortgage notice aren’t the typical filings in this tax-collection context.