Which lien is imposed by a municipality for unpaid property taxes?

A municipality imposes a lien on a property for unpaid property taxes to ensure that the government can collect the amounts owed. This type of lien is specifically known as a municipality property tax lien. It is a legal claim against the property that grants the municipality the right to collect the owed taxes, often taking priority over other types of liens. This means that if the property is sold, the municipality can collect its taxes before any other creditors or liens, reinforcing the importance of timely property tax payments for property owners.

The other types of liens mentioned do not pertain directly to municipal property taxes: a mortgage lien is related to financing a property purchase, a judgment lien is typically placed due to court judgments for debts owed, and an IRS tax lien applies specifically to federal tax debts. Each serves a different purpose in the realm of property and debt but does not replace or replicate the function of a municipality property tax lien.