Mechanic's lienor Law and Legal Definition
The term "mechanic's lienor" means “any person who under local law has a lien on real property (or on the proceeds of a contract relating to real property) for services, labor, or materials furnished in connection with the construction or improvement (including demolition) of the property. A mechanic's lienor is treated as having a lien on the later of--
(i) The date on which the mechanic's lien first becomes valid under local law against subsequent purchasers of the real property without actual notice, or
(ii) The date on which the mechanic's lienor begins to furnish the services, labor, or materials.” 26 CFR 301.6323(h)-1
