A tax lien is a lien placed against property in order to secure payment for taxes. A lien provides the issuer of the lien with legal claim to the property, to the amount of the lien. It happens for delinquent taxes owed on real property in most situations but can also be in use to collect on personal property debts owed. In most situations, a tax lien occurs on the property when a real estate owner fails to pay taxes due. The process often takes several months to proceed. Federal, state, county or city governments may use this legal maneuver. Should the debt go unpaid even after the issuance of the tax lien, the property may have to go into a sale to repay the amount owed.