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When a Tax Lien Is Formalized, a Government Must Record

Question 29

Multiple Choice

When a tax lien is formalized, a government must record an allowance for uncollectible tax liens


A) In every possible situation.
B) Only if the expected salable value of the property against which the lien was established is less than the fair value of the property.
C) Only if the expected salable value of the property against which the lien was established is less than the total amount of the liens receivable against that property.
D) Only if the lien is contested in court.

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