| NOUN | possession | state tax lien | a lien on the property of a taxpayer that the tax collector can use upon default of payment of taxes |
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| Meaning | A lien on the property of a taxpayer that the tax collector can use upon default of payment of taxes. | |
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| Broader | tax lien | lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien) |
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