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<br />EK"tJ From JAIMM R"MW Code
<br />Sec. M21. Lien For Taxes.
<br />If any person liable to pay any tax fleo!Kts 0! refasts to
<br />'pay Ina tame after dimanA the amount (Including ary irx•
<br />Cal Sildit100411 a Ulit. addition to tax, or assessable pera} j,
<br />40ilNr with arg casts that may SUM In addition Ihen,
<br />!'list: be a Ilan in %vor "of the United S=ls upon all property
<br />Sig fl'gnts t0 proliowly. WINViol rat? cr personal, belonging
<br />Cbi;Cft Wean.
<br />Sea• 6M- 0d Of Lien.
<br />Lnfasa anOtfttr ]tall Is SOeGfira;ljf fixed by law. t "e I:en
<br />.!fo,• W by locnan amt shall arise at Ihr lime the assessment
<br />u eMde and shall Continue Will fife Oltllt)t for the amount so
<br />asses"d (or a judgmeot against tftt ttu;aayer WWI g out o1
<br />such liability) q we,'+ied or becomes unln(amnip ;e by rew an
<br />of lapse oltinte.
<br />.- Sm.60. Validity a-ir.4 fbYil3i 6 A. ;ainst
<br />Wta") PufdlaNr'ar E%r,I,d�f=l'1 0$'Sa�fiMl�. IR•
<br />tb Cal l �- neno lid intt ab i prc awo•dr of a sat cty
<br />101111111, hochan)0 nentor, or ltdQment it &l ;nrlilafanitl acllcs
<br />tMrloi which n1Nis the 1e7ueemalhl Of s,lbsah ,inn if) 1133
<br />bile filed by the Suretary.
<br />(9 PMU For Filing ktlft; Fa4m._
<br />(1) Plate fb► Filing - Trig notice rtLa:fe9 to IV, sub
<br />section (a) 511&3 tic toad -
<br />A! Jndrr$; :aJtlLaws
<br />• dad 0•operty - In the case of mil Aggcrly in one
<br />ytl ce rr he T',tsfate (Or tftecounty, or attifr governmerfat
<br />SU76°1'5;Orl at:c ssignifed by tht laws otsJch State. in
<br />dmf;E lteprr get y subject to the Iffn'I $.fueled: and
<br />, Person;" Property . Ili tilt case of personal
<br />Pi
<br />'0 alrty. whether tangible or Intangible in one office
<br />rrthin ins State (or ae acid» e, other 20verrmentdl
<br />subdivi,wn), of de, ,rite r+ ire taws of such State.
<br />In which ire ot;,,•r,A
<br />or to the hen is saucer,•:
<br />(III With eferlf Of istrict court -in the office of the tier» J
<br />the United States district court for the Judicial district in which
<br />I
<br />he property subject to liens si6gted whenever the State has
<br />+al DyfarY d6S,9113 led one Clt,ce which meets the t equ, ler^e,.f s or
<br />cubOUagraDnlAl o:
<br />'Cl With Recorder Or Deeds Of file O.stf.ta Of Co.,,mb a ,n
<br />Pit office of the Recorder of Deeds or the D,Sincf of CO ',rot, a ,I
<br />Ile property 114jecr 13 fife hell is situated in Ih« r! if•rl of
<br />%:Umoia
<br />(?) Sltus 01 Property SAM To Lien - For purposes at
<br />paragraphs(1) and OL r!L=sly staff pedllrhedtobesituatad.
<br />(A) Real Property - rD the case of real property, at its
<br />physical location: or
<br />(B) Ptrlonat Pmt's � . -n the Cass of Personal property.
<br />whether tangwat ZSc m;a gr]It, at the residence of the
<br />taxpayer At t4t;m3m•-ta?t'�s of lien if filed.
<br />Forpn;ze e0f04,41';* tr.is 1&"1.thertsidencsofaeorponfion
<br />Of OVIR :t!a E!Lfl; 6r daemto t3 be the place at which the
<br />prixa!= cxsw:iva mlli, 01 tte, business is 10Cated. and thr
<br />hiside M. cd a I- Pye•• whom resntence is without its United
<br />Statee shalt be deemetf to 9r%C -I fef District of Columbia.
<br />113) krm - The: 11M and content of the notice
<br />gitfrad to il suosait,ar. g!Iall De proscribed OIt tAe
<br />Secretary Such nOY lace :; De valid notw,1113tandmg any
<br />other pip +lsion of law regarding the form or content of a
<br />notice of Iran.
<br />NOW See setae- 60(b) for protection for
<br />certain interests BMI though notice of lien
<br />imposes by Set:tlon 6321 IS filed with respect
<br />to:
<br />3. Pesew ;, ;:e °!; a,r•:hased at retail
<br />a Pe•'n�' tt' ;N't,, purchased In ctfual late
<br />5 }raw' Froor'y SUDOMill to possessory I-on
<br />B• 9"' r';peny tax and special assessment tons
<br />i ifz-cliltal gr;cany subject to a f0eeharle•S
<br />. or'rd; certA,,- alrl and improvements
<br />6 ACCrreyiHats,
<br />5 q. atn
<br />ins,,-a ae
<br />III/ RILNIJ i C t NOtkt, — For p,rpose3 of this
<br />section
<br />11) Genes k�l'M;• J.nless notice of lien is refited in
<br />the manner pr >;!•,6; r .'.I1VaOh (2) dur,ng the required
<br />refding per, :c, a•;;p .i01Ce :., .'" r. Shall be treated as flied on the
<br />dateon"'It :ta 9fl. ed(' hac rO'fdance with EjIlsectionjf))ef'ar
<br />the egl-e 1t:n of such rehf rig period
<br />(2) Place For Filing. — A nonce of i,e•, rel,led
<br />dun ^g the reourted WIND paned Sna', be effective only
<br />IAt .f
<br />114 sacn notice Of hen is fetde0:9 trip oel,ce,n which file
<br />Prior notice of ten was filed, and
<br />(,If .rt the case of real prOnfly the fact Of iel,l, 'l0 ,5
<br />"le"d ann lecOrded ,i• an ,nder to Ine exile, rCgi,hec, Oy
<br />:IOSecton ,f, ra, a,tn
<br />• '. ` d "v taSe n wh•Cn Seldays OL mole polo to f9B dale
<br />Of a reefing of hM•ce Of hen under $u7: ardpraDh -(Ay fire
<br />Stcrehry rmlvfd wrltttn ms^^nstron (In the
<br />OrelAbO In reputations Lu_,V by the Secretary)
<br />concerning a change in thetaame; s residence, if a notice
<br />of such lien isafso Mild Inacc: �t,12Willisuitsection10111
<br />the State In Which such resitea> xIa opted.
<br />113) Requirlad. Rattier i�:� — r„ xna pie
<br />of any italics a! lgft.70a IIM 'rt✓;>i(rafr -5t :tct 7droE' reans
<br />(A) the o '.)jxr: pn; G+EvardrG 3 wrr r(p: ;*B,ytprgtlon
<br />Of a yeas u0iiae @ice ijd b a` trice as�as3Terr ft, lice tax and
<br />iii, t"a9a?yad`'etCOe f�rnyrMfl ;:n3 exD, aU0 ^cftyears
<br />attar t`e 91338 Of Its preeedtng:iepu;red refiltrta Nrt-d for
<br />Birch notice alien.
<br />Release Of lien ur
<br />Discharge Of Property
<br />-
<br />A Rtkm Of Lien. — Subject to such
<br />.• "cgulations as the stcretaq stay 9TJf1',t1, the Secretary &hill
<br />Issue a centimeter at release o} a'•T r��l rposod with respect to
<br />any infernal revenue tax not later Man 30 days after the day or
<br />which
<br />(1) Uab!I- ^v SLIsired or U^r/crceab!e • Tre Secretarl
<br />findsthatthelia;;,7,y for it's AMOU ,1W..63310.tog /therwntla,
<br />Interest In respect thereof, has' xur. %Ity eacshed or rds
<br />become lega!ty unenforceable, o•
<br />(2) BondACcepted -There is"J"WYNto Ina Secretary and
<br />accepted bill mr, bond that isccri tsaedupontntDa,lmentof
<br />the amount asae:;sed, togatrer wan an interest 11 rfli"Cl
<br />Ihe/EOf, wuhln Me t:mo prescnyd by law (frcludirg any
<br />exte ^5 -an of Such lima, and !1718-, -S M1 accordance wNh su:n
<br />rr4:,mredr :3 fo .'3t!nj;toterms c r0!tzrs,and form oftrebord
<br />r�t1: ❑u'el : ^17 ('e'tG. ^. aS c:aybe :ey,>;r5;0 by sues rsputan0n;.
<br />Sec. =`y C� ^`,Csntiality and DiS-
<br />cic��r :� r'" "•= °, ;i•r�, and Return In-
<br />fGrlTi �J'•'a ",
<br />{: 41'iftiL1'rrldl �i Certain Returns and
<br />!f(tNrnt i`nrst,rslion For Tax Adminlitratlon
<br />Per to ,tees.
<br />12r 0 'suos�ieofamou,turouts!andmp :cn ua'oGCeol
<br />6th has bee., 1, U,.l5,8n1 11 Se:l1nr, f-W'If • N1 wro,nt Di,,.p
<br />0 Jtsfano mg UDhgat. on secvr6a by 5.119 r en ,hay CC as,,. 0510 to
<br />any person who fumisles satisfactory wl.tlen ev delce that he
<br />has a -,gat m the property S,ble�t I; Sacs :.en nr +tends to
<br />cbra r a ngnf m s.cn O'Coeny
<br />I
<br />i
<br />lot
<br />1111
<br />e-,
<br />I
<br />frtte; ed as Dncejmen" - fdv- a • _
<br />IF
<br />J
<br />89--� 010 ' t�.
<br />�. :antOT_�,
<br />Z
<br />�
<br />Grantee �R
<br />Humeriaaf
<br />#n
<br />if
<br />STATI Q° NESRASKA
<br />GO!';i'Y ,9 HALL -S
<br />(
<br />II
<br />'89 MAR Z A H 10
<br />to
<br />'
<br />prr' er n =Fnq
<br />EK"tJ From JAIMM R"MW Code
<br />Sec. M21. Lien For Taxes.
<br />If any person liable to pay any tax fleo!Kts 0! refasts to
<br />'pay Ina tame after dimanA the amount (Including ary irx•
<br />Cal Sildit100411 a Ulit. addition to tax, or assessable pera} j,
<br />40ilNr with arg casts that may SUM In addition Ihen,
<br />!'list: be a Ilan in %vor "of the United S=ls upon all property
<br />Sig fl'gnts t0 proliowly. WINViol rat? cr personal, belonging
<br />Cbi;Cft Wean.
<br />Sea• 6M- 0d Of Lien.
<br />Lnfasa anOtfttr ]tall Is SOeGfira;ljf fixed by law. t "e I:en
<br />.!fo,• W by locnan amt shall arise at Ihr lime the assessment
<br />u eMde and shall Continue Will fife Oltllt)t for the amount so
<br />asses"d (or a judgmeot against tftt ttu;aayer WWI g out o1
<br />such liability) q we,'+ied or becomes unln(amnip ;e by rew an
<br />of lapse oltinte.
<br />.- Sm.60. Validity a-ir.4 fbYil3i 6 A. ;ainst
<br />Wta") PufdlaNr'ar E%r,I,d�f=l'1 0$'Sa�fiMl�. IR•
<br />tb Cal l �- neno lid intt ab i prc awo•dr of a sat cty
<br />101111111, hochan)0 nentor, or ltdQment it &l ;nrlilafanitl acllcs
<br />tMrloi which n1Nis the 1e7ueemalhl Of s,lbsah ,inn if) 1133
<br />bile filed by the Suretary.
<br />(9 PMU For Filing ktlft; Fa4m._
<br />(1) Plate fb► Filing - Trig notice rtLa:fe9 to IV, sub
<br />section (a) 511&3 tic toad -
<br />A! Jndrr$; :aJtlLaws
<br />• dad 0•operty - In the case of mil Aggcrly in one
<br />ytl ce rr he T',tsfate (Or tftecounty, or attifr governmerfat
<br />SU76°1'5;Orl at:c ssignifed by tht laws otsJch State. in
<br />dmf;E lteprr get y subject to the Iffn'I $.fueled: and
<br />, Person;" Property . Ili tilt case of personal
<br />Pi
<br />'0 alrty. whether tangible or Intangible in one office
<br />rrthin ins State (or ae acid» e, other 20verrmentdl
<br />subdivi,wn), of de, ,rite r+ ire taws of such State.
<br />In which ire ot;,,•r,A
<br />or to the hen is saucer,•:
<br />(III With eferlf Of istrict court -in the office of the tier» J
<br />the United States district court for the Judicial district in which
<br />I
<br />he property subject to liens si6gted whenever the State has
<br />+al DyfarY d6S,9113 led one Clt,ce which meets the t equ, ler^e,.f s or
<br />cubOUagraDnlAl o:
<br />'Cl With Recorder Or Deeds Of file O.stf.ta Of Co.,,mb a ,n
<br />Pit office of the Recorder of Deeds or the D,Sincf of CO ',rot, a ,I
<br />Ile property 114jecr 13 fife hell is situated in Ih« r! if•rl of
<br />%:Umoia
<br />(?) Sltus 01 Property SAM To Lien - For purposes at
<br />paragraphs(1) and OL r!L=sly staff pedllrhedtobesituatad.
<br />(A) Real Property - rD the case of real property, at its
<br />physical location: or
<br />(B) Ptrlonat Pmt's � . -n the Cass of Personal property.
<br />whether tangwat ZSc m;a gr]It, at the residence of the
<br />taxpayer At t4t;m3m•-ta?t'�s of lien if filed.
<br />Forpn;ze e0f04,41';* tr.is 1&"1.thertsidencsofaeorponfion
<br />Of OVIR :t!a E!Lfl; 6r daemto t3 be the place at which the
<br />prixa!= cxsw:iva mlli, 01 tte, business is 10Cated. and thr
<br />hiside M. cd a I- Pye•• whom resntence is without its United
<br />Statee shalt be deemetf to 9r%C -I fef District of Columbia.
<br />113) krm - The: 11M and content of the notice
<br />gitfrad to il suosait,ar. g!Iall De proscribed OIt tAe
<br />Secretary Such nOY lace :; De valid notw,1113tandmg any
<br />other pip +lsion of law regarding the form or content of a
<br />notice of Iran.
<br />NOW See setae- 60(b) for protection for
<br />certain interests BMI though notice of lien
<br />imposes by Set:tlon 6321 IS filed with respect
<br />to:
<br />3. Pesew ;, ;:e °!; a,r•:hased at retail
<br />a Pe•'n�' tt' ;N't,, purchased In ctfual late
<br />5 }raw' Froor'y SUDOMill to possessory I-on
<br />B• 9"' r';peny tax and special assessment tons
<br />i ifz-cliltal gr;cany subject to a f0eeharle•S
<br />. or'rd; certA,,- alrl and improvements
<br />6 ACCrreyiHats,
<br />5 q. atn
<br />ins,,-a ae
<br />III/ RILNIJ i C t NOtkt, — For p,rpose3 of this
<br />section
<br />11) Genes k�l'M;• J.nless notice of lien is refited in
<br />the manner pr >;!•,6; r .'.I1VaOh (2) dur,ng the required
<br />refding per, :c, a•;;p .i01Ce :., .'" r. Shall be treated as flied on the
<br />dateon"'It :ta 9fl. ed(' hac rO'fdance with EjIlsectionjf))ef'ar
<br />the egl-e 1t:n of such rehf rig period
<br />(2) Place For Filing. — A nonce of i,e•, rel,led
<br />dun ^g the reourted WIND paned Sna', be effective only
<br />IAt .f
<br />114 sacn notice Of hen is fetde0:9 trip oel,ce,n which file
<br />Prior notice of ten was filed, and
<br />(,If .rt the case of real prOnfly the fact Of iel,l, 'l0 ,5
<br />"le"d ann lecOrded ,i• an ,nder to Ine exile, rCgi,hec, Oy
<br />:IOSecton ,f, ra, a,tn
<br />• '. ` d "v taSe n wh•Cn Seldays OL mole polo to f9B dale
<br />Of a reefing of hM•ce Of hen under $u7: ardpraDh -(Ay fire
<br />Stcrehry rmlvfd wrltttn ms^^nstron (In the
<br />OrelAbO In reputations Lu_,V by the Secretary)
<br />concerning a change in thetaame; s residence, if a notice
<br />of such lien isafso Mild Inacc: �t,12Willisuitsection10111
<br />the State In Which such resitea> xIa opted.
<br />113) Requirlad. Rattier i�:� — r„ xna pie
<br />of any italics a! lgft.70a IIM 'rt✓;>i(rafr -5t :tct 7droE' reans
<br />(A) the o '.)jxr: pn; G+EvardrG 3 wrr r(p: ;*B,ytprgtlon
<br />Of a yeas u0iiae @ice ijd b a` trice as�as3Terr ft, lice tax and
<br />iii, t"a9a?yad`'etCOe f�rnyrMfl ;:n3 exD, aU0 ^cftyears
<br />attar t`e 91338 Of Its preeedtng:iepu;red refiltrta Nrt-d for
<br />Birch notice alien.
<br />Release Of lien ur
<br />Discharge Of Property
<br />-
<br />A Rtkm Of Lien. — Subject to such
<br />.• "cgulations as the stcretaq stay 9TJf1',t1, the Secretary &hill
<br />Issue a centimeter at release o} a'•T r��l rposod with respect to
<br />any infernal revenue tax not later Man 30 days after the day or
<br />which
<br />(1) Uab!I- ^v SLIsired or U^r/crceab!e • Tre Secretarl
<br />findsthatthelia;;,7,y for it's AMOU ,1W..63310.tog /therwntla,
<br />Interest In respect thereof, has' xur. %Ity eacshed or rds
<br />become lega!ty unenforceable, o•
<br />(2) BondACcepted -There is"J"WYNto Ina Secretary and
<br />accepted bill mr, bond that isccri tsaedupontntDa,lmentof
<br />the amount asae:;sed, togatrer wan an interest 11 rfli"Cl
<br />Ihe/EOf, wuhln Me t:mo prescnyd by law (frcludirg any
<br />exte ^5 -an of Such lima, and !1718-, -S M1 accordance wNh su:n
<br />rr4:,mredr :3 fo .'3t!nj;toterms c r0!tzrs,and form oftrebord
<br />r�t1: ❑u'el : ^17 ('e'tG. ^. aS c:aybe :ey,>;r5;0 by sues rsputan0n;.
<br />Sec. =`y C� ^`,Csntiality and DiS-
<br />cic��r :� r'" "•= °, ;i•r�, and Return In-
<br />fGrlTi �J'•'a ",
<br />{: 41'iftiL1'rrldl �i Certain Returns and
<br />!f(tNrnt i`nrst,rslion For Tax Adminlitratlon
<br />Per to ,tees.
<br />12r 0 'suos�ieofamou,turouts!andmp :cn ua'oGCeol
<br />6th has bee., 1, U,.l5,8n1 11 Se:l1nr, f-W'If • N1 wro,nt Di,,.p
<br />0 Jtsfano mg UDhgat. on secvr6a by 5.119 r en ,hay CC as,,. 0510 to
<br />any person who fumisles satisfactory wl.tlen ev delce that he
<br />has a -,gat m the property S,ble�t I; Sacs :.en nr +tends to
<br />cbra r a ngnf m s.cn O'Coeny
<br />I
<br />i
<br />lot
<br />1111
<br />e-,
<br />I
<br />
|