(a)
(1) If the lienholder has voluntarily parted with possession of any property upon which he or she has a lien under the provisions of this subchapter, he or she may still avail himself or herself of the lien within one hundred twenty (120) days after the work or labor is done or performed or materials furnished.
(2) This may be done by filing with the clerk of the circuit court of the county in which the debtor resides, or, if the debtor is a nonresident of this state, then with the clerk of the circuit court of the county in which the property is located at the time of the filing, a just and true itemized account for the demand due, after allowing all credits, containing a description of the property to be charged with the lien and verified by the affidavit of the lienholder.
(b) The time set out in this section for filing liens shall apply only to motor-propelled vehicles and shall not affect the time for filing liens in other cases as now provided by law.
(c) The clerk of the circuit court shall file the account and make an abstract of it in the book of minutes of mortgages and deeds of trust of personal property, for which he or she shall charge a fee of twenty-five cents (25¢), to be paid by the person filing the account.