Which type of property is mentioned as being subject to liens in this context?

• A. Real Property
• B. Personal Property
• C. Intangible Property
• D. Fixtures

Answer: (A)

A lien is a legal claim against property used to secure payment of a debt. In tax collection, the lien attaches to the property that owes the tax, giving the government a right to satisfy the debt from that property. Real property is the category mentioned because tax liens attach to land and anything permanently attached to it, including improvements. These liens are tied to the property’s title and generally run with the land, remaining with the property even if ownership changes. That makes real property the primary way unpaid taxes are secured. While personal property can also bear liens (movable assets) and intangible property can be liened in other contexts, the typical tax lien mechanism highlighted here targets real property. Fixtures are considered part of real property, which reinforces why this category is cited.