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Under 11 U.S.C. Section 101, the term:
(53) ''statutory
lien'' means lien arising solely by force of a statute on
specified circumstances or conditions, or lien of distress for rent, whether or not
statutory, but does not include security interest or judicial lien, whether or not such
interest or lien is provided by or is dependent on a statute and whether or not such
interest or lien is made fully effective by statute;
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