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<br /> Excerph From Internal Revenue Code l21 Sau�0�Properry SuD�eet To Uen•Fa purpalea o1 s�un�a�+�na,c�m.�a.�
<br /> paragraphs(��a^�(a),property snaii be Ceemed to be aitualed- seriDed In repulatlau luwd Gy ihe Seutlary)eoncwNrg
<br /> Sec. 6321. Li811 For Taxes (A) Reai Pm;erty•tn tne case of roa�properry,a�Rs .�n��n au u�y.ra narae�cs,na nona o�wen�n
<br /> physlcal��cat�cn:or b tUeo f�Nd In�ccOtdena with su�CHon l0 In 1M SItM
<br /> B�ny p�raon li�bk to p�y any Wx neg'ecu or reNses to pay (B) Peracnal Properly•In the case ot peraonN pr�eny, In whkh wch rwMlnc�N bat10.
<br /> the ums aRst demand,tt�e amaunt(inc�u�inq eny In;erest,ad� ��hether tang��:e or intangib:e,ai tha�osldence of i'�z tax-
<br /> dnonu emount,�daitan to tax,or asseseao:e penyry,toyettHr payer at tns Ume U+a nonca of I:on Is f�ied. (9)Raqulnd R�f10n� Petlod.—tn tw aes
<br /> wit�my cosq ihu may aaxue In addNO�thereto)ahau be o For purposes o`•C�agraph(2)(8),tha resiQence o1 a w.�.aation pl e�ry not�cv of 5en,tM t�rm�equlm�d refiGny perbd'mems-
<br /> fNn in hvar d tM Unit�d Sfate�upon ell prcperty and righb to or peRnershlp s.*.a�b�deemed to be tre D�ace at whith�ha pnn• (p) the onayeu perlod ending 9D daya�fler tl�e a�iretlon
<br /> prcpaty,,Nrtetlur r�at a pnonr,bebng�ng to s�tin oerson. Gpni exocuc��e on�ce ot u�e euuness u iaca►ed,ard the rest• of 6 yearo aRx tAe date of the esse�rnent of 1M te�c,end
<br /> de��ee ot a�axpayer whose res�0ence is«nhoul the UnRetl (B) the onayea�period entling witB the explration ol 6
<br /> SBC. ��. Period Of Lien. St�tes sha,�eo desmed to be in tha DistnK ot Coiumbia years after the dose ol the precedmg requlrod reffrg perlad
<br /> (3) Form•Tto�orm enC conte^t ot the r.oticro�e•erced to lor sucn notice o1 lien.
<br /> Unless ar�oMier date y apec,lkay 6xzd by iaw,Ne hen im- 1n subs^_c!.on(a)shall be presenbed by ihe Seaerery.Such
<br /> poeW by wctbrt 6327�htll arise at�he nme the assessment �p��sha�i�e vid ratwiU�sWntl�ng any otner provalon o11aw SE3C� 632�, Release Oi Uen Or _
<br /> y mad�an0 lHUI"COn6we until me caamry tar me artwurrt so t9Q8td�a ths IO1:f10�CO�t8n101 8�OliC6 01 LBfl. -
<br /> apesc�C(ot a judpment epalnst the taxpaye�a�s�np o��m s�cn Discharge Of Rroperty. �
<br /> iebiury)19 88ti9fied or Decomes urer,t�;�qyy,o Dy red5on o!!apse NOte: See section 6323(by for protection �e►Release Of Lton. — Sut;au ta su;,ti re�sr •
<br /> °�""1°• for certain interests even though notice of D0^9��m°�rctnry may prosuibe,the Sec�eraryr aha��bsue � _
<br /> lien im osed b section 6321 is filed with a cer6ficate ot ro�ease ol arry ilen impo�ed wah reap�ct W�ny °.
<br /> sBC. �23. Validity and Priority Against A Y Inte:nal revenue tax not later than?A day�eRer t�e day cn �`
<br /> Certain Persons. �espect to: wn�a,• �� ;
<br /> , (t) UaGi�ry Sa6sfiod or Unentorceab!e•The Seeretary cad9
<br /> w Purchaaer s Holde�a Of Securi In• �• 59-��,.�^9 ' !
<br /> � that u�e�iab�tity tor tne arr.ocni assessed,toge�nar wan e�i�n• ,
<br /> . 2. ►.�oro'�2h c 05 �
<br /> tere�ts, Mechanfc s Lienors And ,ludg• tergst In respect thereo�,has Deen fWy Safislie0 or ha9 Detome t
<br /> + 3. Pe�SC��i C•O�Cnr G�:•chasc�at reta� le aI uMnlorceab;e:or
<br /> ment I.len Creditors.—The i�n:mposea ey secr.an 4. PzrS;,�a c�epar, p:,rcnase9l,�cas�ai sa�o g N . '
<br /> 6321=Atll not be•ra:id as aga�nst any pu•G+aser,no:de•:�a $. pErSC���G�oaem s��;ec�e��o;,ouesso•y i:en l�l ��d A�Dted�There Is fumishetl;o the Seuetary and :
<br /> SeWrHyt Inter�st,meCAaroc's fena,or�udpment I.en c�e�do�ue6i 6 P.ea:�x,e•^.y tax and 5pe��3:asse�smeni uens eceepled by Nm e bond that 19 Cond�tior,ea upon ffie paymeM !
<br /> notlo�theroot whkh meets cne requ�remenu ot subsect,on 10 ;. Re:�e�aa:property sub�ea to a mechan:c's ol the amamt assessea.togethsr with an Interoat In rsspect � .
<br /> Aat b�an fibd by the Sec�etary. ��an�or c9na�n re;a�:s a^�impro�omer.is thereol,wrthin the time proscribed by taw pnch,ding erry�xNn� t �
<br /> 6. AT.orney s i�ens sion of SuCh 6m0),end thet b in acCOrGanCe with SuCh reqtdrt
<br /> m Place For FiUng Notice; Form.— 9. Cttla.n:nsurance co�+.•acu men�rota��rg ro cerms,condroons,and.onn o�me bond end ` r'
<br /> t0 Pa:sboo!c ioans sure4es thereon,as may be speCified by such repulationl. '�
<br /> (1)Pltoe For Fi�ing•The no:,ce re'errey t��n subset!�c� �X
<br /> �•�`�'���°f1ed• �9, Refllin Of Notice. — Fo�a��aosos o+�n�s S6C. 6103. Confidentiality and
<br /> (fq UnOer State Laws 9 Disclosure of Returns and Retum " ��
<br /> m RKI Property•In the case o!real propem�,tn o^e seC.ion•
<br /> • •ofip�wlthln tA9 State(or the counry,or other govemme.^.'a� it) General Rule.—Un'ess nc7�ce ci I an�s refiiud Information. �,
<br /> Subdlvl3?On),es des�gnateG ey the iar�s ot such Sta:e.�n ,n tne m3n�c�prosc��bed;n para�raph(p�d��mg tte�Equired
<br /> whlch the propgrty subJact:o�he i�en Is s:tu�:ed:ar,tl ,e'::r.g per:od,su:h no:�:e o�;.en sna.i ee:�ea!ed as'��ed on (kl Dtsetosure of Certaln Returns end
<br /> ��u Per�onal Propery-i�me wse o�;.ersona'o�o;; ;ne ea:a cn xn�cn n,s f.:ea;-�:�•.���a,,.:n s�.seM�o�cm Return Informatlon Far Tax Adminlst�a- �
<br /> �rty,whethet targible or in4tngip:e.�n one o".ce v.�:e.r tr.e after tre exp�ra��o�of sucn-a'.;,�cen��. tlon Purposes.—
<br /> Sttt�(or the counry,or otner yovemmema�s�y:�v s�o�).as
<br /> detiynate0 by tBe�awa oi such State.�-+u�.-n tr.o p�oaerty (21 Place Eor FiIJngF—A ro;�:o ot:.ec re:�!ed dur-
<br /> , N:OjeCt to ths L•en i9 sitcated;o� + �ng'."0�3G:::e�-e'.��-.�Fenao s..a,�te e'.a^!.e z �.- (2) Disc:osure ot amount ot outatandinp lien.•it a notke Ot
<br /> (8) wM C,enc Of O�stncl Court•In:ne o`-_o•'�r.o c o•< ��� �f' ,�en haa boen t�fed D�rsuani;o secuon 8323@,the emount ot
<br /> 0)tlM UniNd States d:s:r�et Courl tor Ne;cG�c a;��SU�'t��.ti"t� ! s..c•::a:-e c!5en�s•e5 od m:he O@ ce.�v��:Ch J+e au�star.d��g ob'�gat.on 59wred by 6ueh Ilen may be disClosed
<br /> Ct�prop�rty subj�ct to�ian ts stuate4,whenever�e Sra:a� tno p�ar noLCO ol+:en was�eC.2na ro any person who lumishes aaastactory written evldena tha
<br /> � not Dy law deslpnated or.e c°�es��.fi:ch mee�:h6 re;;.:�cY°^s ;�•} .r�tre case of rea�c.�CFny.tra taa c�re5;;n��s ha 1�85 e:;�.hi in the FropBRy 9�bJstt t0 Such�en ar In!Rnd!t0
<br /> 'o}!u h(A�,or en:o�ey an�reCOrded;n ar.���ex to tr.o or,ent required by obtain 8 r�ght in suCh propBAy.
<br /> (C�W�Recorder 0!Dee�Js C�Tre Ds:��c.C'Cc��mc�a• »�ss'�'�`!(a),an0
<br /> In tne of�es ot tne RecorCer ot DeeOS et;�e Ds��,o:Cc..:�:�:a, •B���'i��so��r.n.cn.gC ca fs or rw�a pr�or:o he da:e
<br /> H UN O+�Pe�Y sub;a�t;n the l�en�s s��.,z:atl�!.`.e D�st�::t et o'a•=�.:r,y ol not:s o�i-sn u^c?r suGCaragre�h(A),the .
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