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PRIORITY OF FEDERAL TAX LIEN
May 29, 2009 A choate lien is one that is specific and perfected. a. Specific means that the lien attaches to specific property or property rights of the
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MCL - Section 211.40 - Michigan Legislature
The tax liens take precedence over all other claims, encumbrances, and liens on that personal property, whether created by chattel mortgage, title retaining
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Mechanics Lien on Personal Property
by JH Vance 1882 It is so far a personal right that an officer cannot take in execution property which the debtor holds in respect of a lien only: Legg v. .Evans, 6 Mees. Wels
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