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<br />EntorBd llfi Dooum.nt N~ <br />88-... 1 n 0 8 3 8 <br />Grantor _~ <br />6rantie--A.L <br />Numerical ~j4 <br />ST/\TE Of NEIilRASl<A) s-s <br />counTY OF HALL ) <br /> <br />I <br /> <br /> :!'l <br /> ~ ',,- it <br /> " <br /> \".:~-- \ 3' <br />I ,> c;;' <br /> '" <br /> <br /> <br />z <br />o <br />- <br />-. <br />n <br />CD <br />o <br />- <br />-t <br />Q) <br />>C <br />r- <br />-. <br />(1) <br />::I <br /> <br /> ~ <br /> CD <br />,y <br />(') <br />iD <br />* <br />'0 !!l. I <br />.. <br />:xl <br />c2l I <br />Cli' e- <br />! "C <br />~ 2. <br /> <br />Excerpt. From Internal Revenue Code <br />Sec. 6321. Lien For Taxes, <br /> <br />U sny perlon liable to pay any tax neglects or refuses to <br />pay the lime after demand, the amount (Including any Inter. <br />Nt. additional amoun~ addition to tax, or asseuable penalty, <br />togelher with any cOltlthat may accrue In addition thereto) <br />Ihalt be alien In lavor 01 the United States upon all property <br />and rlghtl to property, whether real or personal, belonging <br />II IUch perlon, <br /> <br />Sec. 6322. Period Of Lien. <br /> <br />, Unllll another date II lpeclfically fixed by law, the lien <br />Imposed by lectlon 6321 shell arise at the time tM assessment <br />II made and Ihall continue until the liability for the amount so <br />"Ulled (or a Judgment against the taxpayer arising out of <br />luch liability) Ilutlalied or becomes unenforceable by reason <br />of Ilpse of time, <br /> <br />Sec. 6323. Validity and Priority Against <br />Certain Persons, <br />(a) PUrchiHr'I, Holdel1 Of Security In- <br />t.mll, Mechanlc'l Llanora. And Judgment <br />Lltn Crtdltora. - The lien Imposed by section 632t shall <br />not be valid as against any purchaser, holder of a security <br />Interel~ mechanic's lienor, or judgment lien creditor until notice <br />thereol which meets the reQulraments of subsection 10 has <br />bean lIIed ~ y the Secretary <br /> <br />(0 Place For Filing Notice; Form.- <br /> <br />(1) Place For Filing. The notice reterred to In suI>- <br />section (a) shall ba filed. <br />(A) Under State Laws <br />(I) Real Property. In the case of rc.1 property, in one <br />otllcewi!hln the~tate lor the county, or other governmental <br />subdivision), as designated by the laws of such State, In <br />which the property subject to the iren is situated: and <br />(i1) Personal Property - In the case of personal <br />property, whether tangible or Intangible, In one otlice <br />within the State (or the county, or other governmental <br />subdivision), as designated by the laws of such State, <br />In which the property subject to the lien is situated: <br />or <br />(B) With Clerk Of Olstrict Court. In the of lice of the clerk at <br />the United States district court for the judicial district In which <br />the property subject to lien is situated, whenever the State ha; <br />not by law designated one otflce which meets the requirements of <br />subparagraph (A), or <br />(C) With Recorder Of Deeds Of The OIStllCt Of Columb'a . In <br />the oUlce olthe Recorder of Oeeds ot the District Of COlumbla,lf <br />the property subject to the lien IS situated to tt'le DIstrict Of <br />Columbia, <br /> <br />L <br /> <br />I l)gY <br />. -I <br /> <br />z <br />? <br /> <br />'88 FEB I 9 <br /> <br />< <br />II> <br />~1110' 13 <br /> <br />c:: <br />::I <br />::;: <br />Z- <br />(I) <br />&r <br />lD <br />C/O <br /> <br />(2) Situs Of Property Subject To Lien - For purposes of <br />paragraphs (1) and (4), prope~ shall be deemed to be Iltuated. <br />(A) Real Properly . In the case 01 real property, at lis <br />phyelcallocation: or <br />(B) Personal Property. In thl Casl of pelsonal property, <br />whether tangible 0' Intangible, at the residence of the <br />taxpayer at the time the notice of lien is liIed, <br />For purposes of paragraph (2) (B), the residence of a corporation <br />or partnership shall be deemed to be the place at which thl <br />principal executive office of the business Is located. and the <br />residence of a taxpayer whose residence is without the United <br />SltItlllhall be deemPd to be In the Olstrlct of Columble, <br />(3) Form . The form and content 01 the notice <br />referrid to in subsection (I) shall be prescribed by the <br />Secretary, Such notice shall be vllld notwithstanding any <br />other provision of law regarding the form or content of a <br />notice ot lien, <br /> <br />Note: See section 6323(b) lor protection lor <br />cBrtain interests BVBn though notice 01 lien <br />imposed l'y section 6321 is liled with respect <br />to: <br /> <br />t. Securities <br />2, MOlor vehicles <br />3, Personll property pur~hase~ at retail <br />4, Personll property purchased In casual sale <br />5, Personal property subjected to pOllessory lien <br />6, Real property tax and speclel assessment liens <br />7. Residential property subject to a mechanic's <br />lien for certain repairs and Improvements <br />6 Aliorney's liens <br />9 Certam insurance contracts <br />10 Passbook loans <br /> <br />Ig) Rellllng Of Notice. - For purposes of this <br />section. <br /> <br />(II General Rule. - Unless notice of lie" is re!iled In <br />the manner prescribed in paragraph (2) during the required <br />refllmg period, such notice of lien shaH be treated as filed on the <br />date orrwhich it is flied (in accordance with subSllctlOn In! after <br />the expiration of such reflllng period, <br /> <br />(2) Place For Filing, - A notice of lien refiled <br />during Ihe reqUired refiling period shall be effective only. <br />IA) if. <br />1I) such nOlice of lien IS refiled in the office In which the <br />pnor notice of lien was filed, and <br />nil m the case of real property, the tact ot refilmg is <br />entered and recorded In a{\ index to the extent reQUired by <br />subsectIOn 10 (4), and . <br />(B) In any case In which. 90 aays or more prior to the date <br />of a rtifiling of notice of lien under subparagraph (A), the <br /> <br />L <br /> <br />(1 //0 I <br />?r.~.I"'--=>..A--;-<:'~ <br />i4~G: nF [1Fr[1~ <br /> <br />Secretlry received wrlllen Information (In the manner <br />prescribed In regulations Issued by the Secretary) <br />concerning a change In the taxPlye(1 relldence, If a notice <br />olluch lien II also tiled In accordanca with lubuctlon (0 In <br />the State In which such residence II located. <br /> <br />(3) Required Reflllng Period. - In the case <br />of any notice 01 lien, tha term "required refillng period" means. <br />(A) the one.year period ending 30 daYI after the expiration <br />of 6 years after tha date of Ihe assessment of the tax. and <br />(B) the one-year period ending with the axplratlon of6 years <br />aftlr the clolo oHhe preceding required reflllng period for <br />such notlcl of lien, <br /> <br />Sec. 6325. Release Of Lien Or <br /> <br />Discharge Of Property. <br /> <br />(I) Relea.. Of Lien. - Subject to such <br />regulations as the Secretary may prescribe. the Secretary shall <br />Issue a certificate of release of any lien Imposed with respect to <br />any internal revenue tax not later than 30 days after the day on <br />which. <br />(1) Liability Satisfied or Unenlorceable . The Secrelary <br />linds that the liability lor the amount assessed, together with all <br />Intereet in respect thereof, has been fully satislied or has <br />become legally unenforceable: or <br />(2) Bond Accepted. There is furnished to the Secretary and <br />accepted by him a bond that Is conditioned upon the payment of <br />the amounl assessed, together with all Interest in respect <br />thereol, within the time prescribed by law (Including any <br />exlension of such timel. and that is In accordaflce with such <br />requirements relating to terms, conditions, and form of the bond <br />and sureties thereon, as may be speCified by such regulations, <br /> <br />See, 6103, Confidentiality and Dis- <br />closure of Returns and Return In. <br />formation, <br />(k) Dllclolure of Certain Returns and <br />Return Information For Tllx Admlnlstrallon <br />Purposes. - <br /> <br />(2) Oisclosure of amount of outstanding lien, . It a notice of <br />lien has been flied pursuant to seCIIDn 6323If), the amount of the <br />outstanding obligatIOn secured by such lien may be disclosed 10 <br />any person who furnIShes satisfactory written evidence that he <br />has a right in the property subject to such lien or intends 10 <br />obtain a right in such propeny <br /> <br />~ <br />