Any party who furnishes labor or materials for construction of or improvements to a structure or to the underlying land is entitled to file a mechanics lien, including general contractors, subcontractors, materials and service providers, equipment lessors, and design professionals. Suppliers to suppliers, parties on a lower tier than sub-subcontractors, and sellers of tools and equipment are not entitled to mechanics lien protection.
The mechanics lien (Statement of Account) must be filed by the earliest of (i) 90 days after recording the Notice of Substantial Completion, (ii) 120 days after recording the NOtice of Termination, and (iii) 120 dys after the date of last furnishing labor or materials. However, the lien may be filed prior to the filing of a Notice of Substantial Completion or Notice of Termination.