§ 545. Statutory liens

The trustee may avoid the fixing of a statutory lien on property of the debtor to the extent that such lien—

• (1) first becomes effective against the debtor—
  • (A) when a case under this title concerning the debtor is commenced;
  • (B) when an insolvency proceeding other than under this title concerning the debtor is commenced;
  • (C) when a custodian is appointed or authorized to take or takes possession;
  • (D) when the debtor becomes insolvent;
  • (E) when the debtor’s financial condition fails to meet a specified standard; or
  • (F) at the time of an execution against property of the debtor levied at the instance of an entity other than the holder of such statutory lien;
• (2) is not perfected or enforceable at the time of the commencement of the case against a bona fide purchaser that purchases such property at the time of the commencement of the case, whether or not such a purchaser exists, except in any case in which a purchaser is a purchaser described in section 6323 of the Internal Revenue Code of 1986, or in any other similar provision of State or local law;
• (3) is for rent; or
• (4) is a lien of distress for rent.