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One of these exceptions is the âabundance of cautionâ exception, in which a lien. on real estate has been taken as collateral in an abundance of caution. 12 C.F.R. Â§ 34.43(a)(2). For this exception to apply to the six Notes Receivable being considered here, there must be.
But I think you are confusing two types of liens here, a mechanic's lien and a tax lien. Once a mechanic's lien is recorded, an action to foreclose on the mechanic's lien must be filed within 90 days. Technically, the mechanic's lien does not automatically go away, just the right to foreclose expires.