(2) The lien shall be perfected and attach:
(a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS 657.396, with the clerk of the county in which the property is located.
(b) To personal property wherever located within the state, upon:
(A) The recording of a warrant, as provided in ORS 657.396, with the clerk of any county; and
(B) The filing of a copy of the warrant with the Secretary of State as provided in ORS 657.394.
(3) The lien created by this section may be foreclosed by a suit in the circuit court in the manner provided by law for the foreclosure of other liens on real or personal property. [1997 c.372 §5]