Family Practice Associates has an estimated property tax liability of $7,200 assessed as of January 1, year 1, for the year May 1, year 1, to April 30, year 2. The property tax is paid on September 1, year 1. The property tax becomes a lien against the property on May 1. When does the property tax become a lien against the property?
a) January 1, year 1
b) May 1, year 1
c) September 1, year 1
d) April 30, year 2
