property if you owe a great deal in child support. The custodial parent may file a lien with the office where the property is recorded. For example, a lien on a house would be filed with the county recorder in the county where the house is located. The lien remains until the child is no longer entitled to support and all the arrears are paid, or until the custodial parent agrees to remove the lien. Although some states require the custodial parent obtain a judgment for the arrears before putting a lien on property, most states allow liens to be imposed on property when you miss court-ordered support payments. To check the lien requirements in your state, visit the Office of Child Support Enforcement website at www.acf.hhs.gov/programs/cse • Property Tax Liens. A property tax lien is placed by the government on unpaid taxes, income, or property tax. Property taxes are prioritized over any of the property’s mortgages or liens. Once the government assesses a tax, the amount due constitutes a lien on the owner’s property, whether real or personal. Some property is exempt from the tax lien by federal law. This includes trade books and tools, unemployment benefits, workers’ compensation, judgments for support of minor children, minimum amounts of wages and salary, personal effects, furniture, fuel, and provisions are all exempt. Local governments also can assess liens against real estate for failure to pay real estate taxes. After some period, the real estate may be sold to satisfy the tax amounts owing. • Internal Revenue Service Liens. A federal tax lien is the U.S. government’s legal claim against your property when you neglect or fail to pay a tax debt. The lien protects the
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