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A creditor extends credit to another party to borrow money usually by a loan agreement or contract.| Investopedia
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A tax lien is a legal claim against the assets of a person or business who fails to pay taxes owed. If the debt is not repaid, assets may be seized.| Investopedia
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A debtor is a company or individual who owes money to a lender. Debtors are also often referred to as borrowers. Read about the laws that protect them.| Investopedia