levy/levied upon

13:22 Mar 2, 2021 

Gracias, @Marcelo. Embargo sí que parece ser un término apropiado según lo que se recoge en el siguiente enlace: https://e-justice.europa.eu/content_judicial_auctions-473--m...
Saludos.

13:07 Mar 2, 2021 

What Is a Levy?

A levy is the legal seizure of property to satisfy an outstanding debt.
Key Takeaways

Levies are the legal means by which a taxing authority or a bank can seize property for the payment of a debt.1 2
Properties that can be seized in a levy are both real–such as cash, cars, and houses–as well as intangible and held by someone else, like future wages.2 3
A levy is different from a lien because a levy takes the property to satisfy the tax debt, whereas a lien is a claim used as security for the tax debt.

How a Levy Works

Levies can be exercised by either a tax authority–such as a state treasury or the Internal Revenue Service (IRS)–or a bank.4 3

A levy is different from a lien because a levy takes the property to satisfy the tax debt, whereas a lien is a claim used as security for the tax debt. In other words, while a lien secures the government’s interest or claim to an individual’s or business’s property when the tax debt remains unpaid, a levy actually permits the government to seize and sell the property to pay the tax debt.1
https://www.investopedia.com/terms/l/levy.

12:16 Mar 2, 2021 

"Así pues, se dice que los bienes así inventariados han sido objeto de un gravamen." se ajustaría perfectamente.

12:12 Mar 2, 2021 

"2. After the Order of Execution is obtained, the constable or sheriff will go to the judgment debtor's home and list the items of property that will be sold. A dollar value will be assigned to each item. Those items cannot be sold or otherwise disposed of by the debtor before the sale. This procedure is called a levy. Property so listed is said to have been levied upon."
Si bien es cierto que el término también se utiliza como sinónimo de "impuesto" o "gravamen", en este fragmento que compartes al formular la pregunta vemos dos cosas: 1°) se refiere a un procedimiento 2°) Está actuando como "verbo" mientras que "gravamen" es un sutantivo. Si traducimos el fragmento en el que suministras contexto vemos que "gravamen" no se ajusta al contexto.

11:49 Mar 2, 2021 

@Andrés: Gravamen sí se usa comúnmente en la jerga de las subastas judiciales.

11:39 Mar 2, 2021 

El texto señala que los bienes serán vendidos, lo cual lleva a pensar que no se trata de una retención temporal sino de expropiación. En efecto, como señala María, esa es la diferencia entre uno y otro procedimiento. Sin embargo, no parece ser a un gravamen la descripción en el texto. Estos se utilizan con mayor frecuencia por el Estado para el cobro compulsivo de impuestos.

06:08 Mar 2, 2021 

19:59 Mar 1, 2021 

Levy
To assess; raise; execute; exact; tax; collect; gather; take up; seize. Thus, to levy a tax; to levy a Nuisance; to levy a fine; to levy war; to levy an execution, i.e., to levy or collect a sum of money on an execution.
A seizure. The obtaining of money by legal process through seizure and sale of property; the raising of the money for which an execution has been issued.
A sheriff or other officer of the law can be ordered by a court to make a levy against any property not entitled to an exemption. The court can do this with an order of attachment, by which the court takes custody of the property during pending litigation, or by execution, the process used to enforce a judgment. The order directs the sheriff to take and safely keep all non-exempt property of the defendant found within the county or as much property as is necessary to satisfy the plaintiff's demand plus costs and expenses. The order also directs the sheriff to make a written statement of efforts and to return it to the clerk of the court where the action is pending. This report, called a return, lists all the property seized and the date of seizure.
https://legal-dictionary.thefreedictionary.com/levied upon