A. Notices of liens upon real property for taxes and other obligations payable to the United States and certificates and notices affecting the liens shall be recorded in the office of the county clerk of the county in which the real property subject to a federal lien is situated.
B. Notices of liens upon personal property for taxes and other obligations payable to the United States and certificates and notices affecting the liens shall be recorded in the office of the county clerk of the county where the property owner resides at the time of recording the notice of lien.
History: 1953 Comp., § 61-1-8, enacted by Laws 1967, ch. 253, § 1; 1988, ch. 44, § 1.
ANNOTATIONSThe 1988 amendment, effective May 18, 1988, deleted "tax" after "federal" in the section heading and in Subsection A; inserted "and other obligations" in Subsections A and B; and substituted "property owner" for "taxpayer" in Subsection B.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 35 Am. Jur. 2d Federal Tax Enforcement §§ 6 to 24, 55.
Federal and state taxes, priority between, 62 A.L.R. 146.
Priority as between federal tax lien and mortgage to secure future advances or expenditures by mortgagee, 90 A.L.R.2d 1179.
Liens as competing with federal priorities as choate or inchoate, 94 A.L.R.2d 748.
Sufficiency of designation of taxpayer in recorded notice of federal tax lien, 3 A.L.R.3d 633.
Waiver of restrictions on assessment and collection of deficiency in federal tax, 115 A.L.R. Fed. 257.
Right of mortgagee and/or lienor to compensation when property subject to mortgage and/or lien is taken by federal government forfeiture based on criminal acts of owner, 136 A.L.R. Fed. 593.