WordNet
n. lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien)
Wikipedia
A tax lien is a lien imposed by law upon a property to secure the payment of taxes. A tax lien may be imposed for delinquent taxes owed on real property or personal property, or as a result of failure to pay income taxes or other taxes.
Usage examples of "tax lien".
In another example, I hold a small portion of my assets in tax lien certificates instead of CDs.
We had a very bitter squabble, because the Oaklanders showed us that on their layout it was a tax lien slapped on real estate holdings square, but we had spun an odd number so that put us back on our own board.
In one case, near the Blue Ridge, to the west, the land and trailer had been sold at a tax lien foreclosure to a couple who currently lived there.