____________________ lien (involuntary) for property taxes or special assessments.
Fill in the blank(s) with the appropriate word(s).
Answer: Government
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The AICPA Code of Professional Conduct
a. Prohibits encroachment on the practice of another CPA b. Prohibits offers of employment to employees of another CPA without notice c. Expects the CPA to honor the public trust d. Encourages but does not require CPAs to refrain from advertising or engaging in other forms of solicitation
Which of the following statements concerning a mechanic's lien is INCORRECT?
A. The lien is to secure payment for work and materials that become a permanent part of the improvement. B. It must be filed within a statutory period of time. C. Enforcement could require a court action to foreclose the lien through sale of the property. D. The priority of the lien is usually determined by the recording date.