### Question
How is the term mechanic's lienor defined?


### Answer
The term **mechanic's lienor** is defined in *26 U.S.C. § 6323* as the following:

> any person who under local law has a lien on real property (or on the proceeds of a contract relating to real property) for services, labor, or materials furnished in connection with the construction or improvement of such property

#### Citation:
  - *26 U.S.C. § 6323*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes**

