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r L 5F s I 2. Elw* IMM lifttaraat Revenue Coda Sec. 6321. Liens For Taxes. If any person Lab* t0 pay any tax "GIOCts of eatuses to `fey Ufa same alter dietp 1% amount (ineluding soli WK- at addiranal antaxi - swvt to tax, or asess" if•WAlly. UPOW with any am a*.. rMy.4octrue in adddrr(R rxretuxil, *hell be a I$M In favee of title Ut M Sate$ up0e d)) i8dplart)I ale riotrta to 0"Mily whither octal or gvwra btir ism to lads pUM Sec. 6322, Period Of Lien. Udm arguer gale is Specifically fixed by law, de If" irtllifMO by eacuor► so echo area at ore time tm aIeeatrareiw Is made sad shall tlintNiue its" uM liability for the NNW so alleeeea for a judgraorM against the taxpayer adsinrg out of rich baDftitlr) is sanefred or teunes unenforceable by tWW otiapeeottlme. Sec. 6323. Validity and Priority Against Certain Persons. (a) Fler{'Je I, Holds ra Of t)s tfl- fitaa%, MaakanWe Lianas, led Jtid caret Lim COMM — The lien imposed by 7i 04 If; QjyfVialt Mt ba WN ar•a�i?aS anW prFWser, Muter at' #�a�ar(h klMraaR IArCrVaC101'JlrJrl. fSr: (�a1nt IIM indt/Ca Wlttl Iretial tl*n ethical O tiff ter :tlw;Mwts of sttialtr" (t) M1 BllafiialQptteSeenmry. ,' (f) Pi1raiFOl.IYiRIFodafcr- 11) fif AMT , r. Fliro,.- TkV latice referred to in sub• escuanwsnowbiir - . (A) Under State taws (i) Rtt) ptailleity - in the case of real property. in arse office wiMnrnastme (Of the county.ofOthergovemrlM W subdirmsiom , as designated by She (awe of ouch gists. In wlricli the propfirty suw to the it" is situated: And (it) Pareonal Iimptm - in the case of • personal lif"My. who"Wi Untlle Of intangible. in ore office within the State (or ter courtly. or otner governmental - subdivision)• as designated by me laws of such State. in which the prtopeny subject to the W&.3 situated: of (E) Wistt Clerk Of lhM Curt - in(he a" of ON clerk of ter United Sal" district court (or the judictat district in which ter property SuD" to liens situated. whenever the Sate has nctt ry law designawCflectrtot which mw. t7 the reauitemensof s.rbpareprapn Al. or fCj With Re order Of Deeds a the District Of Co!umo!a to neorhaottlitFWM I' derollleedsof the O +str:etofcororno'a if tee otapeny tt,otr/.t 13 Vie he'i K snuateo m ro• Gt-dr.ct of svistriob4 O_ n tR 0 Entered as Document NM- SRI (Vumerical .....� STATE OF NEBRASKA) SS COUNTY OF HALL ) i as SAN 4 PAZ OZ VUIP pro: OF DEEDS M sm of 1 rWM StW To teen - For pompom Of puagrs$s (t) and (n. property shelf be deemed to berftuated- (A) RAN Property - In the CM Of fast Property- at Res p(tyatwt Nasran; or (e) hinional property - to b can of persarw w eitt y. www tanphM w Intanq(bM, at 1tM resides" of the taxpayer at ter tine the netiae at lien Is filed. For purpofa Of araptaptl M (l). i)u Tesidenca M acorporatise or oertllereMP shelf be daeraes to to tie Piece at itrhkb tie prix "i executive of l" of tie business is ft". and She residence Of a taxpayer when resldethce is wiNON this UWAVO S1A11a shelf be demerit ta be in ter MrIct of Colun+W. M Form - TM force and content of tin notice referred to In subW -Wft (a) 64111 bO presaited by .tire Secretary. Such notica shah be re110 nolwldetanhdkr/ any eflet prOrllidn Of'gal taparsirip tre torn w trnwnuai n notice of (fen. Nola: Sae section 6323(b) for protection for certain interests even thouO notice of lien imposed by section 6321 is fined with respect to: 1. socufltles 2. Mohr vetrlpao a hre" laafta ip purchased at remit 4. Personal prolill" purchased imeasW1 ass S. Personal proarty sub)ectN lopxfaeatory Ian a But Pro" tax and spWM seasesSO M Ilene 7. iAIdental property SubOttpraimretatIMI CS lien for certain Tapirs and inIM"IT"M !l. Attorney's IWO p. Certain insurance contract 10. Passbook loans (o) R$ Ming Of Notice. For purposes of mfr section - (1) General RUIe. — Unless notice of lien Is refiled In the manner prescribed In paragraph (2) during the repulred reining period, sucn notice of lMn shall be treated as filed on tie date on which it is Lied tin accordance with subsection (f)) after the expiration of Such refiiing Period (2) Plate For Filing. — A notice of hen rerted, during the required r61fto period shall be elfective Only - (Aj it - (i) such notice ofITIistendedth Ire office in which the prior notice of lion was filed. and rn) in the use of real property. ter fora of refiling is entered and recorded in an index to the extent required by subsection tai (41. and +9! in any case in which. 90 days or more phor to ter date of a refihng of notice at Len under scope ggreph (Ai. are c ftaoq, teCitYars ovirt" Information (in go merrier prsar�M in s+egv!srtalte Issued by' tfw SK10M) carton a chanpskVifttsxpayer 'sroaideru.Ifanot" of audr flea Is also tGe10t stYayrdattce whin wMecthn min ter fltate la trh(att �tihtrkFerroa Y NaMd. (R.. Fitt" Ro" MOIL— +» In ore aces of amp win Sf Nam, ter Waft -reoritred "ft 060+M- eassne - (M it* ona.year leered ertdktg 3o di" am. it*axpirstion ofi @ yPan attar Ufa item of tiw aaarantlwit pGtbstsx, cad ' i]9il tlhsomyaafperiatb' arrdvaQwlMlMaxpiratisrtoteyrata aft tote class of the woulif tip Mwtod femird parted W rJo mxafco of liar! Sec. 6325. = Release Of _ Lien Or Discharge Ot- N►operty. (a) R& Of U. — Subject to wen regulatlons as Ufa SKMWT rsay proscribe, ter secretary shall asoe a artNieate o} rt►kaeM of any Ilan Imposed witii rupsalto any inwnW terenue tax not later than 30 days after tit day or which - (1) UAa,'Y Satisfied or tM»nforesabis - The Secrstau tlnd>p�sl43lsttabiteytorttfl anWUntalalasad.>tapeMM witha•r iittetem )R'rMow tirMw Ras Ilean flt , MUM or has tjeereiatt� }9erNoraeaal�oa .. t"(c da�ad' M�eed- Ttw�3f9t;�btxzMleseeratarytirid: aceePasd lbjySt�Yo a bond tttal7rlorldfl!bhte! et�an tfM OaYrrrerN 01 the omw- assessed, toosther with &A:O,ziarm In nap+ct tiMra01, within the tiro prescribed by'cahr pnchjdktg any toleration of such time). and mat Is in accordance with such tpujrentenm nlatirg r�ta�ata. corhdltlone, omit form of ter fond VA suedes thereon, as may be specified by such regulations. See. . 6103. Confidentiality and Dis- 'closure of Returns an � iReturn In- . farmation. (k) Diaelosin of Certain Returns and Return Information For Tax AdMIM& noon (Z, disclosure of amount of outstanding nor:, - it a nOtiMI lie-+i•2Rbaen filed pursuant to section 6323(f). itte 27tt.:rot Gt the o.tvaldina obligation seared by sucn hen may ee °e 1w. tit any peson who turnashas satisfactory written eviceze tM-ht has a tight in the property subject to such lien 01 liras t0 obtairt'a right in sich p'operty.