When do Pennsylvania corporate taxes become a lien on property?

In Pennsylvania, corporate taxes become a lien on property from the date of assessment or settlement. This means that once the liability for corporate taxes is established—whether through an assessment by the revenue department or through a settlement process—the government holds a legal claim against the property until the debt is paid. This lien takes precedence over other claims, and it ensures that tax obligations are secured, allowing the state to recover owed taxes through property foreclosure if necessary.

A lien that arises from the date of assessment reflects the importance of timely tax collections and the government's authority to ensure its tax revenue. This provision exists to protect public interests and to make sure that taxes are not only collected but also prioritized in the hierarchy of claims against a property.

The implications of other potential choices—like corporate fees payment or the completion of a tax audit—do not trigger the lien status for corporate taxes, as the lien is strictly tied to the assessment or settlement date.