Difference between revisions of "Liens in Pennsylvania"
From WFG Wiki
Bartbodkin (talk | contribs) (→State Tax Liens) |
Bartbodkin (talk | contribs) (→State Tax Liens) |
||
Line 38: | Line 38: | ||
*Revenue Liens, Corporate Tax Liens & Student Loans - indefinite 42 Pa.C.S.A. § 9728(c) and (d) | *Revenue Liens, Corporate Tax Liens & Student Loans - indefinite 42 Pa.C.S.A. § 9728(c) and (d) | ||
*State Tax Liens -- No expiration, attach to after acquired property 72 P.S. 1404.1 | *State Tax Liens -- No expiration, attach to after acquired property 72 P.S. 1404.1 | ||
+ | *Unemployment Comp Liens -- No expiration, attach to after acquired property. 43 P.S. 788.1.1 | ||
+ | *Estate Tax Lien -- Federal 10 years | ||
+ | *State Inheritance Tax Liens -- 20 Years | ||
==Other Liens== | ==Other Liens== |
Revision as of 10:11, 8 January 2020
Contents
- 1 Overview
- 2 Alimony/Support
- 3 Bail Liens
- 4 Broker Liens
- 5 Child Support Liens
- 6 Civil Money Judgments
- 7 Community Association Liens
- 8 Community Facilities District Liens
- 9 Construction/Mechanic's Liens
- 10 Criminal Money Judgments
- 11 Estate Tax Liens
- 12 Financing Statements
- 13 Hospital Liens
- 14 Inheritance Tax Liens
- 15 Lis Pendens
- 16 Municipal Assessments
- 17 Municipal Liens
- 18 Real Property Tax Liens
- 19 Security Instruments
- 20 State Tax Liens
- 21 Other Liens
- 22 Cross-References
Overview
Alimony/Support
Bail Liens
Broker Liens
Child Support Liens
Civil Money Judgments
- State Court Judgment Liens -- Money judgments = 5 years; Can be revived for successive periods. Do not attach to after acquired property, but revived attach to property owned at that time.
Community Association Liens
Condominium Association Liens
Homeowners' Association Liens
Community Facilities District Liens
Construction/Mechanic's Liens
See Construction Liens in Pennsylvania.
Criminal Money Judgments
- Criminal restitution - indefinite 42 Pa.C.S.A. § 9728(c) and (d)
Estate Tax Liens
Financing Statements
Hospital Liens
Inheritance Tax Liens
Lis Pendens
Municipal Assessments
Municipal Liens
- Municipal Liens - 20 years
Real Property Tax Liens
See Real Property Taxes in Pennsylvania.
Security Instruments
See Security Instruments in Pennsylvania
State Tax Liens
- Revenue Liens, Corporate Tax Liens & Student Loans - indefinite 42 Pa.C.S.A. § 9728(c) and (d)
- State Tax Liens -- No expiration, attach to after acquired property 72 P.S. 1404.1
- Unemployment Comp Liens -- No expiration, attach to after acquired property. 43 P.S. 788.1.1
- Estate Tax Lien -- Federal 10 years
- State Inheritance Tax Liens -- 20 Years
Other Liens
- US Judgment Liens -- 20 years, renewable for 20 years
- Federal Tax Liens -- 10 years (+30 days); can be refiled
- Child Support Liens - 20 years