§ 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;
(4)
is a lien of distress for rent.