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M.,
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<br />EnrPPed as Docun**
<br />89-
<br />101642
<br />t qi,ricsl
<br />�`�.. STATE 2f NEBRASKA) SS C
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<br />989 APR 3 Aft 9 49
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<br />a :r.� pcf;: nr () ==rs
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<br />Eze"b From Int mil Retffrnito Cow
<br />Sec. 6321. Lien For Taxes.
<br />It ar*t;WWR slake to pay Any to neglects Or refuses t0
<br />Osy the scenic after dlmen4 ft amount (meludtnp any infer.
<br />at ",,WW emowrt, voolrr to has. or aseeuahN penalty,
<br />tOgelhR with any am W. axes/ G=Lm in edditicn therav)
<br />shall be s lift[ in fever of this UN W State ups r all property
<br />and rlphn to property, tihow teat or psmanal, btlorp :tq
<br />b wch persat.
<br />Sec. 6322. Period Of Lien.
<br />UNMs snothu dab is spsn("Ify fixed by taw, this lion
<br />lmmw by "Coon 021 fnan 4,118 Id the U^t* f t ats"S -T4nt
<br />is male end shell continue Litho dhe emourit so
<br />s ssom (Or S judgment I"" the 1&XMVa ansing wit of
<br />such 90*0 is atNNed or brw'" ulsUrt 04 by reason
<br />Wom el time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain, Persons.
<br />aft lf11~8, t101dsn Of sula ty In-
<br />WINK VkhWifel t;,WM% And JitdgtrteM
<br />Len Cindl= — The it4n imposed by nctittn=1 ixail
<br />net be valid es epiixst ry Wdlaw. ft** of s security,
<br />MMtsq, nteCRSriw • plrrnr, a =iidyeerit Ilen crsda rir�td natlCy
<br />thereof e.0 POU r!w rWitiments of sitgotlw r) ties
<br />b11n filed tea tin sutaim
<br />(o Play For Fft Raft-, Form.—
<br />ft) Race For fi t116 • the notice refuted to in tub
<br />111cY11t(0) QW,W rd" -
<br />(A) Und rstole Laws
<br />(3 HW Property- In tM CAN of nee) rJVpHrf. in One
<br />oft oe afeiln the SUM (or the County. Of oft b ?csmlxenaf
<br />subdivision). es dseW&W by the laws of Cuh Suet in
<br />which the property SAKI to the tier if $flow. ono
<br />W) Perusal Property - in the case of penwral
<br />Wilis"• W NWW teW W of t NeftprOle. I- ON Oftke
<br />*10111 the SWA (Or Ow Clu rty, of CtSW' QC�ta*'1�Itttei
<br />aA6rlaYa), as dnirraftsd Dy the (era x suit Stan.
<br />M BUM the Poply stiljat to the Iran .M S.tW*
<br />of
<br />(e) with clerk Of District Cca 1 • In ne effi:a of ft Club of
<br />tlhs United son diem ful1i'r the luf :ciai district in which
<br />the slowly subject to Ii" to siLAW. whin" L'N Stile nee
<br />11114 OVIM dMWLMOfW*,Ce 0;ChUM the tWwro"nis of
<br />subwedyloph (A), or
<br />(C) Wi*fteorder Of Deeds Of The 0istnitt W Cslamb,a- In
<br />itMN1110ofrMAscordnm Dews ofri sOittrittofWi1r. &it
<br />tb pip to tribjset to Bd 811th is 11ihAlod In the ptsetct of
<br />cowmu
<br />[i! Sifts QI_ P•wjy
<br />D�rOntptts (t) tcrf i!). M, For purpous of
<br />114 r
<br />sfwl bad mho to 611 sm,rora -
<br />!AI flea :.d,attr «'fn the ale of M) property. at (is
<br />16)• F1*1ty - in the take of personal property.
<br />afmher fvv!t ,,v or lawigiNs. at the residents of U18
<br />t>mcp�Mt 1.'3(It:inN'tlfl nOfite 0l Pint ra lased.
<br />Foy jwp"if %aag:Iph 1?) (e), the nsldemaof aClrMwron
<br />or pritwrfti; seals be deemed to bs iM place a ~ ft
<br />print w errasnive'ttfhte of the business is located, sink ft
<br />nsit'#rce of a taxpayer whose resider" is without the (NUMB
<br />5bt1e:4+t1rI bu e*erned a b h tM Oistrfe of CoP:rst0le.
<br />13j Form . The form and = *-I Of the 1100011
<br />rAtried to in aubsectiom Is) shalt tie orMCtlbed by the
<br />S6retary. Such name shW be vabd notwithstWing any
<br />other proviti ; ;, Ot Ins regarding the form or COMM of e
<br />notce at Item
<br />NOW See section 6WD) fzr protection for
<br />certain interests erMr D.Djg't, notice of 114n
<br />imposed by sect,�7i 6322 is GO with respect
<br />to:
<br />I Secuntin
<br />2 Motor vehicles
<br />3 Personal property yxchased r vaj
<br />i Plre'rat property purchaud in ritual Mix
<br />S. Pltswnal properly, ow'scbo to possenory hen
<br />6 9#01 prowl *3 and 11wialessniment ,lens
<br />'
<br />11"101 MV ;JIVIll subw to a meclianwe
<br />Iles fort731ilit VWrsAMImprovlmlrn
<br />b Aftonny'a w4u.
<br />9 GralnlnaL'�ceCtr „ry`g
<br />err Passbook W”
<br />1g) Rdtf W irotke. — for purposes er tic►
<br />MUM.
<br />(A Gtrn" fth. — caress notice of ties to re tMt -rs
<br />the manner prescribed In Wagreph (2) during the rend
<br />rHiling period. such notice el wnsful be trend as filed on free
<br />drioae hlchit: stWi (IneocerdancewriMwbtecnon! ^, rMr
<br />ttusxpkeherh at s<as ;�iliegperfOd.
<br />(2) Plop For Fi ft — A notitso of 'an rmlit
<br />d;NNig a retuKlid •tt5i;ng plrha cereals De s!acbn only -
<br />(A) N.
<br />(1) each Isom 0f10isn9s ,din the etlksinwhichre
<br />0!W A" of film was filed, and
<br />(ii) in the Cries of real property. UM fact of refi;'sg is
<br />erterid rd recorded in an 0160 to the extMt repui Oil ty
<br />iJotKtion (1) (4). and
<br />(D) In" case inwhCh .YOdayserrMorspilot Melerifts
<br />of a refding Ot notice of ben under suboaragrso 141. roe
<br />i
<br />0
<br />Sscrstary receind writtm hdomallon (in tore mnater
<br />prncrihed In ngutet MA Issued by fits SKMWY)
<br />concerning a change M Use tuiSalsrs neidt ". if a notlee
<br />of such lien Isatsffiled naaardarcewithsubsection ( n In
<br />the State is which such reeidna b loafed
<br />(' Ro**W RON% Hitt" — in the Can
<br />of any notice of lien, sea son 'rpuirod refill ng put Or mtsrn.
<br />(A)fINOM -year OWN ending 30 days &fWf ultrati0n
<br />of 6 Yeats after the den of the arsesn+em of the tax, and
<br />(81 eeacfll• yarwiodwhbigwlmftoxplradaneftyun
<br />M M loss at the p K@ ft re dlnd to iiv period to
<br />6 J t M40 Of (ran(.
<br />Sec. 6325. Release Of U.w Or
<br />Discharge Of Proprty.
<br />(a) R*W Of Da — satioot to such
<br />r*pu u5arx ss the S11ustary +rosy prMUiDe. t!er S11eteu ry ehaM
<br />Iss,»e211lslfhCiMOtrtleiWOf eMlflnitnpelisdwr+rdtrelplcta
<br />only s-Wne1 teeeeaetax not liar OW 30 Gp0Ow tore day as
<br />,rr .:.
<br />;t) Liability Satlsfiad u Usn,formaXe - The Secretary
<br />fi nds tt.et the Iisb(lify for tfll amount assmild, together with ea
<br />Irril" in respect t(wrsot, has been fully W31fied or has
<br />hecaehe tt Xly unenfe(Ce.& W. or
<br />a) 13na7dACCeptld- TtsreisfurnilMdtoUV9x7otaryan4
<br />ecapted by him a blood that Is COMItioNdupcitu ptymost of
<br />the amount WMW- Instiller with all InarMt in rostim
<br />thereof, within ft time prescribed by law (Including arty
<br />extension of such tine), end the[ Is in eCCOrdanfxl with #Uo
<br />rpulremiurhb rNatinga esrsn, tiaihditiati11, en0 tam o1 tlsfioeM
<br />end sure"" thereon, a may be speeit m by w riewallim
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in.
<br />formation.
<br />(k) Dbo Win W COW RMWMInd
<br />�1t91onruVW For TO APdreA�It"
<br />..
<br />(2) Disclosure of49-Mil01:101 ldrrglion.•Ifae00ceof
<br />lien hasOwnhledputtsJrl os !clion6l?3(tl.amelttOUMOftrte
<br />oWtrgiseOW Wonexterns{toyW(NnmayMdYrJasdb
<br />any person nth fumldwe nUsfutory written eNdenOHhM ate
<br />nos a ugh in the W.op arty SAW to Irh Ilse a' Ifluft to
<br />obtain u rig" in such pro".
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