Which type of lien arises specifically from the non-payment of taxes?

The type of lien that arises specifically from the non-payment of taxes is indeed a statutory lien. A statutory lien is a lien that is imposed by law rather than through an agreement between parties. In the case of non-payment of taxes, government authorities can place a lien against a property to secure the payment of due taxes. This lien automatically attaches to the property when taxes are not paid, and it often takes priority over other types of liens, which can complicate matters for homeowners or property owners.

Mechanic's liens, on the other hand, are related to unpaid work or materials provided for improvements on the property and are generally initiated by contractors or laborers. Equitable liens arise from circumstances that require fairness, typically through court action, rather than being specific to legal provisions like tax obligations. Voluntary liens are created when a property owner agrees to encumber their property, such as with a mortgage, which is distinctly different from a lien created due to tax non-payment.