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st <br />EKCwpb From IMerml RWWA Code <br />IM <br />9L <br />a <br />1 <br />0a <br />4 <br />•rIe <br />m <br />X <br />ri. <br />ills t�aciaiiien► <br />891..100058 <br />Grantar— Z_> <br />Grantee�r <br />Numerical <br />STATE OF NEBRASKA) SS c <br />COUNTY OF HALL. ) <br />989 JAN 4 Ph 1Z 0Z <br />` Zi Slhis Of Property Subject To Lion - Fsf yurpow of <br />Sec. 6321. Lien For Taxes. <br />H any person liable to pay lany tax nsp'acb or refuses ti s <br />'Ply Ifs wee after d*MVA the amount "f*Wdiro any oup, <br />Set. Sd*W l eruwnt. addition b tax. or muss" poi;MV.. <br />"WW wO any cools Nei may atxrtw In addition therW)• <br />00 a a Ion In fairer e1 UM LV Md SIM upon all property <br />aM rflhb to properly. te1111Aer ttttir Cr itltsOnal, telOrngifle <br />b eaefl person <br />Sec. 6322. Period Of Lien. <br />Unle" anONM IoM it loodfieally fixed by law. t1tE IIeR <br />Iapq/M breett16 M ehell arise at the tine the aelleeetsfil <br />is Made Ind shall carlNfee roast the tilbildy for the aira d aq, <br />_MANN (er a jad/enfd "aiftat the taxwer arising our *I. <br />teem (1) 811410). property Shen be del tMd to be sltu Mel- <br />kk peat PrM" - In the ease of real ot+o ". M Ns <br />- . pAyscita! iaeatien: or <br />2 p 111 Proputy - M the case of Pere" property. <br />whetiet to 4wo or ffitaro h. at the r"Wen a of ft <br />taxpayer at the time the goMm of lien is filed. <br />For ptrrposes olparaQsapA (rf (lt.lhlrveldeflce elscorporation <br />Ot partMrdMp eM11 Ot dallMd to (M Ile place at uhkA 1M <br />prbd011 executtre effir:e of stns b aleaa is W Md. am itt <br />residence of a taxpayer whose ralderlee Is withM the United <br />tf Ir te MeMMbe Li ft— MitrrM err -L-W. - <br />(s foam - Tit fora end content of the now <br />referred to In sybaechoe (s) shall be preaorl0ld by the <br />S/crsary. Such notiev Shah be valid notrrttfistattdln0 any <br />elver provides of pew *a" the form or cam" of a <br />•nobol of lion. <br />snob Ilablity) m sa11111e0 Of It War utlttrotcsable by ftaw, <br />hbt4a�ee Of tif►re. <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />18) 111WIO f OWS, "MI MS Of tiefaE* In- <br />1Nchlntc's LiMfo % And Jtl nwit <br />Lean CredbrL —'the mn imposed by semen m shall <br />Mt ise vatld as spotat any wehaw. holder of a tow" <br />ettrett, nteehanl: ttAtner, er►ueattlernllenenelbr unto nttlrae <br />ftaf which room this rnluiromwib of subsection in gas <br />Ow filed by the Secretary. <br />m PIm For FiNfq NOW Fam.— <br />11) Place For. 4itig - TM notice referred to in vi�N <br />esenon gal mall a h;/�t!- : . . <br />(A) Under SUB taut - <br />It) Rol Property - in tit trio cerea) property, in oae <br />office within the state (of the cowrF crvrwpovernme" <br />subdivision), cep desl0natte by the Leas 91 Such State. in <br />which the Pro" wbject to the liens situated: and <br />(it) Pars" 11ftoperty - In ttre can of Wmw * <br />tl►eperty, srMaltat tang M Of iota q*M. in ore :Oiled <br />within the State ter the county. or other goner:. M=1 <br />rlubdr"on). as des�pnabd by the i4as of such Slate. <br />In Which the property subtett to the ben is situated. <br />or <br />(e) With Clerk Of District Cowl - In 1M office of the clerk of <br />IN United States district court for to ludiciat district in which <br />Me ore" subpct to [tin is situated. whanever the State has <br />901 try taw designated one cthte which meets the tequnemems of <br />s.tbparagraph (A) or <br />(Cr With Recorder Of Dods Ot ins Disinct Of Columt:a to <br />the0ffcsof the Recorder of Dods ofiMO :Strict atCotumo•a it <br />the property suoletr b the lien is situated in tea D!ar.tt of <br />!etumbra <br />!Bolt: See section 6323(b) for protectaen for <br />artaln interests even though notice. at Gent <br />lmpf+sed by section 6321 is filed with rest <br />to: , <br />2. Worveffict/s <br />I Personas property purchased at Mall <br />4. Personal property purchased in caauef ail <br />5. Personal pro" su6)aeMe to possessory, lien <br />e. Real property tax end spsclsl assessment liens <br />I. Residwnlal prop" subject to a mechanic's <br />lien for certain twits and Improvements <br />e. Attofney s lien <br />9. Certain insurance contracts <br />M Passboowloans <br />(a) Ref inn Of Notice. — For purposes of this <br />section - <br />(1) Getleraf Rule.— Unless robceat lien is retiled in <br />the manner prtscrilled In paragraph (2) duims fit required <br />Wiling period. Such notice of Ilomstlaiibl t eweG AS tried On the <br />date on which it is trued (in acccitkilm u, ;n s,:esct on (0) after <br />the axotstlen 01 such refiling xf*t. <br />12) Race For Fiik1j. — :,,.r:2tm it •ten wi.'ed <br />O rung ins required re}ding period Sh31f be t4- <br />1rllft eftly. <br />W <br />if - <br />10 Such notice of lien is retiled rte the o'h=11 which the <br />prior notice of hen was filed. and <br />4i) in the case of real pr0;erty. the fact of Wiling is <br />entered and recorded in an index to me extent requited fly <br />sv�5ettron N. (1) . a.'M <br />er in any ease in which 90 days or more prior to the date <br />Of A tefeling 01 nhtice of hen or * subparagraph (A) the` <br />>,Rr6: hf QFEDS <br />e r� <br />0 <br />Sw tafy topsho 0 wr ten Infortriatlon (in the tealrnSr <br />pfeecrlble In regulations lulled by the Sun") <br />ftslleefnNlg a tdtartp In tte tattpayMs realtbrtee, lea manes <br />of seekfinisabo111ad 111A=rdAWWith wbseetiahOin <br />IN Stale In which Stills rodents M Ioestad. <br />M Ro**od Roftg Parlod. — In the cw <br />oS my notice of Men, this brm'reWImd refflfnp period' means - <br />(A) theowyearperiodwO ol0daysalleyfieaxpkamn <br />of a yeah attar the dens of to el"Mmutt of tie tax. and <br />(S) theerwyeallWMOhlfteNtew "thaffirRatOeoflywal <br />anti fin flora m Go peeraaq *ew(n: *eMA twriao for <br />such nodes of Heft. <br />Sec. 6325. Release Of Lien Or <br />Discharge Of Property. <br />(a) Rdb Of Lim — suw to wch <br />regulalfOM as the Secretary may praatbt, the Secretary shall <br />ism a Cwtffiuw of Meese of any iien (mow wltt respect to <br />say WArnal ravtrtu r tax not liter than 30 gays stbr the day or <br />ehAttCh • - . <br />(1) Liability Satisfied or Unonforeaabler • The Socrotstj <br />finds thai to Ilej8r7.ty far the ootrra assessed, t00ather wept aM <br />Inter /st In AISPW tlnereot. his been fully UDgM or has <br />become looly utllttforceabfr or <br />M send Acopted -Thm Is fbrigiM to tM $wrdm and <br />stxaptell byh(mto boinditill Is conditioned upon the payment of <br />the amount "mud. tOWN wj* all Interval in Mosel <br />thereof, within the time prMlIbvd by law pncituding any <br />txtsnsion of such time), and that Is In accordance with soeh <br />rtquiremo nts rolW9 to terms, conditions, and forth cf t3 lurid <br />And sureti" CherR R. as may be specified by such rat hJf Inv. <br />Sec. 6103. Confidentiality and Dis- <br />closure of Returns and Return In- <br />formation. <br />(w - Ndoawn of CvWn Retumeand <br />Return information For Tae Administration <br />NrPML — <br />0I Olsoosti reof amount Ofoutstandtnglien •Itanot ;coot <br />Son has been!a!;;: -scant to sect -on 6323111 the arroi:nt of the <br />outstandmgob)ytrnansecured ify such I en may be disclosed to <br />any person whoau:mshes satisfactory written evidence that he <br />has a right In tM property sablect to such con or intends to <br />obtain a fight in such property <br />r <br />r <br />ref <br />