Property OwnershipIntermediateArizona Exam

Which of the following is an example of a statutory lien in Arizona?

AA mortgage created by the borrower signing a deed of trust
BAn IRS federal tax lien recorded against the property ownerCorrect
CAn easement for utility lines granted by deed
DA deed restriction created by the original developer

Why An IRS federal tax lien recorded against the property owner Is Correct

Answer B: An IRS federal tax lien recorded against the property owner

A statutory lien arises by operation of law without the property owner's consent. An IRS federal tax lien is a statutory lien; it attaches to a taxpayer's property automatically upon assessment of unpaid taxes and recording.

Exam Tip: Property Ownership

Property ownership questions test the bundle of rights and different forms of ownership. Know the differences between joint tenancy, tenancy in common, and community property, including the right of survivorship.

Key Property Ownership Terms in This Question

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