Levy — in plain language

Plain language

an official act of charging a tax or fee, or of legally seizing property to satisfy a debt or judgment

• to charge or collect a tax
• an official seizure of property
• a government-imposed charge

What to watch for

• 'Levy' has two main senses: imposing a charge such as a tax, and seizing property to collect a debt. A plain rewrite must keep whichever the sentence means, because they have very different consequences.
• A tax levy is a seizure, not just a bill: when a taxing authority 'levies' on an account, it can actually take the money, which is harsher than merely assessing a tax.
• Distinguish a levy (the act of seizing) from a lien (a claim that secures a debt); a lien is a hold, while a levy is the actual taking.

Charging vs. Seizing. "Levy" splits into two everyday-different actions. One is imposing a charge, like levying a tax — putting a cost in place. The other is seizing property, like levying on a bank account to collect a debt — actually taking assets. A plain rewrite has to pick the right one, since one is a bill and the other is a taking.

A Levy Is Harsher Than a Lien. People sometimes treat "levy" and "lien" as the same. A lien is a claim that secures a debt against property; a levy is the actual seizure of money or property. Moving from a lien to a levy is a real escalation, and the plain version should not soften a levy into a mere claim.

Common Misunderstandings by Non-Lawyers.

• "A tax levy is just another word for a tax bill." (No — a levy can be the seizure of money or property to collect what is owed.)
• "A levy and a lien are the same thing." (They are not — a lien is a claim; a levy is the actual taking.)
• "They can't touch my bank account without going to court again." (Often they can — with an existing judgment or tax authority, a levy can reach the account directly.)

Legal definition

An official act of imposing and collecting a charge — such as a tax or fine — or of legally seizing property to satisfy a debt or court judgment. As a charge, a levy is money the government requires; as an enforcement step, a levy is the actual taking of money or property, such as freezing and pulling funds from a bank account. The word is used both as a noun for the charge or seizure and as a verb for the act of imposing it.

Meanings by context

verb usage: to officially charge or impose a tax or fine

Examples

Where you'll see it

• tax assessments and notices
• judgment enforcement
• bank account and wage seizures
• government fee provisions

Related terms

• tax
• garnishment
• lien
• writ of execution
• attachment
• distraint

Word details

Pronunciation

LEV-ee

Part of speech

noun

Origin

French — from 'lever' — to raise or lift; the raising of money, troops, or a seizure

Domains

tax law, civil procedure, debtor-creditor law, government law

Frequency

common

Formality

high