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1 Entered as Document Ns. M :89--W 101104-- - �� v 3 I EF Grant" Grantor STATE OF NEBRASKA) , VYT•t !'F HALL ) SS x g to i c 3 6 AN 10 �9 � X pit E1(emb Fran InMmd RffWM Coda Sec. 6321. Lien for Taxes. If any vencn liable to pay any tax neg:QzIm"m refuses to 'Day the fame after desiand the amount (n:•; ,.g any Inter - ael additional amount, addition to tam, or assessable panatty, toglmer with any roes that may Semla in addition thereto) SW be a teen in favor of the United States :fruit all property and taft to pro". aRtadw real or pe ,=. be)onq:rq tosvp pe.'3at. See. i6j& Period Of Lien. Untess ano"W dais It SW-111921y fixed by law, ft Ilan Imposed by $0an 021 sun arise At iht time the asseSf!neftt IS made and $bail cominje until the habtl:ly, for the smount so assessed (or a judgment against the taxpayer arlsmg oaf of sutra tiab(nty) is satisfied or becomes unenforceable by reason of toll" of time. See. 6323. Validity and Priority Against Certain Persons. (a) Puns mes, Nokkm Of Seam* In. atlmb, Ntahar ies uw.^ And J:iowt Lion Crladaori. — Tht (ien imposed by sW.fon W Shall not be valid as Sgllost a-f purdhAser, holder of a awl(: ty Inte;lal,mocuniebhMpr Lt(b"_gmentltenGedd0iult:'Mt'Ca tnmf which meats t -*'rr4irlmints. O) c.dLwion (fl has bean i,m by IM secretary. (o Plata For Filing NoW Fofm,- 0) Place For R.(ag . The notice relented to in sub - aRtlon (J) snail be tiled - . (A) Under State laws (I) Real Property • M the case of rtsf property. In one office within the State (or the count), of clr u governmental subdivision)• as designated by the faati cf such Slate. Ir• which the property cUb)ept :o ins hen is s.t4ated. and (u) Personas Prcpettr • In the ass of personal 01100frty, whether lariglbte or intangible. in one officer within the State (cr We i/1Jnty. or alms( governmental sumiVislon). as deslaw. 46 by ee laws of such State. In which the property Si.b)ecf It ctrl fifth Is situated (�) ► Yi1hGtlrkOt015trtfaxt •1at`scltidly theelerkot the'irlid - fitelts Crst.'.cicCurt fey !Re l- uncial district In whrcn tit! pr ^y� ry`su�)ect ter hear i! situated whenever the State Pas %lby sew designated one =ffi[e which meets the requ.remerts o' Q' or -Cs with Recorder Of Deeds Of The Drslrr't 61Grurrs f Ir. rte riPte 01 Me ReeOrOt! of Oeta9 Of the O ;ihct W r,0'.i� L a If t4 property anoiect l) 1't Le't Is sdualed it ;r> b:.te Ct of �'Iurrbla L (2) SiNS 0111fro" SUDject To teen - For purposes of paragraphs 11) and (Q, property sM1l Oedeerntdto bertuated- IA) Rea( Praperty - In the case of teat prXT)L; If, its pnysfcaf 10g110r1: or (6) ('erso^a( Property - In the cm of perptrai.{7ieivrty, whether tangwe or Intanyue, at the ia9 .,tess6 �t the tampayeAt the timetherl0txeol; enis•:tad For purposes of paragraph(2)(a), the rullyin sots corporation or O Mreh:P shall be deertted to be their 92KI at W" nn principal executive off(a of the busin2i i! )oeA ti! frlk sits residWA of a taxpayer aft n roslGefKYis arift;d Sf.3eUQi* Slat" sfHll ba dwriod to be In the 0411n d of twI(- sirid>< < - ' (3) Form • TM form end cmtsnt of 04 vadics referred to In subleGlrcn (a) sha»'to proscribed by the Smstary, Such nonce Mail be vallrr Monvanstandutg any other provislon of raw regar6ng'lne form or content of a notice of lien. Nola: See section 6323(b) for protection for certain interests even though notice of lien imposed by section 6321 is filed with respect W: 1 securit+ls 2 MZ" veh-clis 3. Personal property piculased at real) e. Parsonalpro ;fM;urchuild,n casual sell 5 Personal property $I.'uiwol to (irsessory het A Al2J p-opMy tax erd spe3ri! ells ;sr rom hens 1. Rest. sh: ra '- (itOperlyS.lb)eLtf0a7echaltite I in if.T tslfili repairs and Improvements 8 Atttrte�y'siltibs p C /rites iwua victf co^tracm i (',lssb:300 ans fO billing Of N01ICL — For purp3ses of this :cct•�a III Central Rule. —unless notice of hen is retifed In ll'e narret ;itsrrlbed In paragraph (2) durmg the required 11S1'119 pe'rod. s.m notice of hen snare be tteatea sS filed crime, dateonw ithitisfiledo naccordancewithsubsectio nIff1after the explfabcn of such fefilm, period (2) PINS For Filing. — A nonce of I:ri ref led Cuting the required refi!mg period shelf De effective c•• / - (At it - IV SucnnObLe011: MIsrlf,fedrnttkefhtei�w'titnthE prior notice of lien was filed, lipS (-II In the case of real woc4ft4y, the fact of refd,rg is entered and recorded in er :nrr•,t to ing extent teq, red by SASect:on Ill N, aid eI tnanrcx!t �e +.;` i)salsormretv.o•1olMdete of a teh-mil or of ten u ^-der Saapanagna�nA'i t)e! IN L £;)a IV racafved written tnferrnition (In the only :MW-dd to ragglakeris (slued 4 i)N Secretary) t?ntnp a enatrjet!sshe taiplyFrs eel awltx, n a rcbw cf such lien it t)sMtlkd ltace0rdanw arIthwbsutiln(04t the Slate in rhicti w':Ieldertpa is bcata> Ui. R oq*W ReffMng Pal" — in the use ofi< r=csofIleff,theterm"remiredrefiling Wall' mum - jk the on*yelr palled onding 30 days affair tied expiration pie Years attar the date of the etseaxment or that" atol (e) the one-year period ending with the expirationclavwu slier the close of the preceding required nhling period cal' 1--b notice of lien. `ref, 6325. Release Of Lien Or Discharge Of Property. (A) Release Of Lion. — su*i to such regulations as the secretary may prescribe, tee Secretary shift Issue* aruticste of relent of any Iten I mposed with respect to any Internal revenue tax not later than 30 days After the day of which - (1) 1.11Viry Satisfisl or Urenforcet9b . The Secretly fmdsthat the habifrty for the vrourt assessed, together with a Interest In respect thereof, has been fully satlstled or Gs become legally unenforctabis, of 2J ebndeecspled• Tnereisr�rnlsneatotnsSeereilrya13 imril sflyhimabondthatIsconditioneduponthepaymentof KY-1111116W.11 05133e0. logelner *ah A:I interest in respect wrth:n the time proscribed by Iat (Including arrj extension of such time), and that 11 In aecardanc9 with such requirements refallej to terms• conditions• andtorm of the bond red sureties thereon, ref r'ry be spec.1116 by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and ff0jfn In- formation. w Olacloaure of Certain Ratuma wi Roturn Information For To Adminlatraticrr Parposaa. — (2) OlsUosureofar;:matoutsta ^;..ems Ifs ^a':aet ( ien his beenf 'edeurs)anrosect.on63 I. OAatat: ^p aT QahL'I SeO.rcd ev 5'!t1.!!1 t r De C -SC•; W I'. any person who furnishes satisfactory writteri e+ ;erefe mat ".e has a right In the property select to su'j; stn or Intends to obtait a right in suss property J I i il! t >K Y CAI r