Final answer:
Municipal Tax Liens is not one of the three major types of Tax Liens; the primary types are Property Tax Liens, Federal Tax Liens, and State Tax Liens. Municipal tax liens fall under the scope of property tax liens imposed by local governments. Option D is correct.
Step-by-step explanation:
The correct answer to the question of which of the following is not one of the three major types of Tax Liens is D) Municipal Tax Liens. The three primary types of tax liens are Property Tax Liens, Federal Tax Liens, and State Tax Liens.
Municipal tax liens can be considered a type of property tax lien since they are imposed by local government entities. For clarity, Property Tax Liens are generally imposed by local governments on business and personal property, where a local assessor determines the property's value and sets a tax rate.
Federal Tax Liens arise from unpaid federal taxes such as income taxes, and State Tax Liens result from unpaid state taxes, which can also include income, property, or other state-imposed taxes.