What type of liens can be enforced against a property if unpaid tax obligations arise?

The correct answer is income tax liens, which specifically pertain to the enforcement of tax obligations against a property. When an individual fails to pay federal or state income taxes, the government can place a lien on their property. This lien serves as a legal claim against the property, allowing the government to recover the owed taxes. If the tax obligations are not satisfied, the government can enforce the lien by initiating foreclosure proceedings on the property, ultimately leading to the sale of the property to pay off the tax debt.

Other types of liens mentioned, such as vendor’s liens, judgment liens, and construction liens, have different contexts. Vendor’s liens typically arise from the seller's right to retain possession of property until payment is made, often relevant in specific sale transactions. Judgment liens are associated with court judgments resulting from lawsuits and apply to property owned by the debtor as a means of securing payment. Construction liens, also known as mechanic’s liens, are filed to ensure that contractors and suppliers are paid for work performed on a property. While they can affect property ownership, they are unrelated to tax obligations.