here is the text from an article

Under the law, once a tax lien (specifically) is choate all title to the property of the taxpayer legally inures to the lien holder and the race is on to recover the assets in order to satisfy the lien.

That means technically that all of the assets of the tax payer become the property of the taxing authority until the lien is satisfied. So if the tenant is paying rent to you after the lien is choate, that tenant is essentially paying the rent with the lien holder’s money and they have the legal right to get it back. Guess who they are going to take it from — the landlord!

所有跟帖： 

• 最好告知出處！我幫你找出來放在下麵了。 -九叔- ♂ (383 bytes) () 04/11/2017 postreply 18:15:20

• 謝謝您！我上麵的理解對嗎？ -YinYin- ♀ (0 bytes) () 04/11/2017 postreply 18:22:01

• 我覺得你的理解沒錯，隻是不知道這篇文章有多準確。 -九叔- ♂ (0 bytes) () 04/11/2017 postreply 19:24:36

• 有點關係，但不全對 -jingxi02- ♀ (556 bytes) () 04/11/2017 postreply 19:38:10