Jump directly to the content

Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Materialmen's Liens

Volume 2 . Chapter 7 . § 7-15
Key point 7-15. A company that supplies building materials for a construction project can claim a "materialmen's lien" against the property if it is not paid. This means that the company can sell the property to enforce its lien and recover the cost of the materials. Churches are not exempt from such liens.

In most states, a company that supplies building materials for a construction project can claim a "materialman's lien" against the property in the event it is not paid. A lien is a security interest in property, much like a mortgage, that gives the supplier the legal right to sell the property to recover the cost of the materials. In many cases, a property owner pays a general contractor for construction materials, but the general contractor ...

Article Preview

This article is currently available to ChurchLawAndTax.com subscribers only. To continue reading:

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

Avoiding Costly Tax-filing Mistakes

Avoiding Costly Tax-filing Mistakes Subscriber access only

Describes several common errors to watch out for when filing minister's taxes.
Politics and the Church

Politics and the Church Subscriber access only

Tax and legal guidelines faith-based organizations need to know before jumping into the political fray.