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<br />(we I' 0.< I ~' knlered 8. Document No. el
<br /> I 88- 1 0 4 8 6 9 or
<br /> ~" ltJ.. .
<br /> :3 -.) ~ Gr~nlor ----L..
<br />~" ~ "- Z
<br />~ '~J.~ 0 GraAtae~
<br /> - tumerftat .-t/4'
<br /> n~ STATE 0 NEBRASKAh~siiii
<br />~~~ ~~ CD COUNTY Of HALL )
<br /> 0
<br />" ~ - ;I :"
<br />~~ ... ~ '8B SEP 7 MI..loot..;.
<br /> l:II
<br />n .
<br />~~ s: .... ~"J;.
<br />~ ~ . ii' ~ <l /:""" .J
<br />",' :D I ~ flrc: OF DEEDS.
<br />r .z
<br /> ! !"
<br /> il 2.
<br />
<br />Ellctrpll From Int.mal R....nu. Cod.
<br />
<br />~
<br />,. SlE. 6321. Lien For Taxes.
<br />
<br />If any PImA lIabl. 10 plV .ny to. n~IKtl or rtlunslo
<br />paytNUll\I.lflIrlllmand.lhIlmDun1Ilndudlng Iny inl...
<br />II1.laaI1100l1Imount.laDlllonllltlll,IITlnnllbl'Pllnltty.
<br />to;t1!!Irwlltl any COltl1l'll1 may accrue In Idcllllontflerato)
<br />Ih&IlbtllltnlnflVllfottlltl.k\lfIdStltllupanlllprOpllty
<br />IlItI r1Q!rtI to property, whI1hIr ruI or IImon,I, belonging
<br />laJUCflpenon.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unl.. lnllthlr ll,tI II 1PKfl'IcIUV nnd by IIW. thl Iltn
<br />Impastd by Itl:!llln 63211ha11 arllI I' the lima thl IUtum!nl
<br />lImadlandlha!lconllnUllSItUtlhlllabllltylotlllflamounllD
<br />:tINISId (or I Judgment all.!n!l lhe thpay!1 arising out 01
<br />suchllablllty) II sall5fled or btcomnunenloltubla by rtason
<br />oflagHoltlml.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />('1 Purdlalefl, Holdfn 01 Sfcurity In-
<br />ItmII, 1IIcIIen1c'. Uenon, And Judgmfnl
<br />LIen CNdIIon. - Thlll,n ImpC:l.c by Hctionli3211haU
<br />not bI valid as aalllllt any purchuef. holder 011 secuTlty
<br />Interat,lIlIdwtlc'lllenar.orjlldgmentlllncredllorunlUnOlICfl
<br />thlmlwhlch mlttl th'rlQulJeme:nts ollubse:ctlan If) !as
<br />t.lnflltdbytheS.Ctll1ry.
<br />
<br />(t) ~ For filing Nollce: Fonn.-
<br />
<br />111 Plitt For FIIJn~ lhe Rollef '1!IetTt~ to In sub
<br />lKtlonllJlhlllbl1l1ed.
<br />II.) Und.r5tallL.aws
<br />II) Aul PraPlnv -In me can ollnl prll~nJ, III on~
<br />otllce wlthlntneStlle (Nthl colllny,of allltr gOlltmmtntal
<br />SUWlvllion).lSll=lgnlled by the la....1 01 Illth S"le. in
<br />wllJchthlQropertySlllljet1tlllhellenlSS,lulltll:anll
<br />(IiJPerlOntl Property -In II'\! tlse 01 pelStll'lJl
<br />proptlty. wtlllIw tangible 01 mtanglble. In OM Illflt.ll
<br />.Im!n tile SlJ.tllor the CClunW. Of olnel governmental
<br />subdlvislonl. as daigntlell by the It WI nl suen Slale
<br />in which Ille prop!rty sublecl 10 In! Iltn ,S Sllll.tHl
<br />"
<br />(111 With Clflk 01 Dlstric1 Caurt.ln tile atflCf 01 tne clerk 01
<br />thtUniteClSlIlesdl5tnCICQurtforlhejudlc,alr:hstrlc!,n""nlcll
<br />
<br />~~:'~':I~~::dt~~~e~~:;::d~:~~~:~~~~~~~;~l~~~
<br />
<br />subillragtaph(Al.or
<br />ICl WIlll Racorr:lel Of {Ju1l1 (}I Tht DIstrict al CDll,lmb'~ In
<br />tMolflm 01 tl'Ie Retorder 01 De~s<:lllnea'5tl'lc101 Co,umo,! ,I
<br />Ole proper.,- 51lbjetl10 thl l'en 1$ Slwal!ll in loe ~Io; I' C~ at
<br />Columl)lJ.
<br />
<br />(2) Sllus ot Property SubjlCt To U8n. For purpolll of
<br />paTlgraphslll.nd(4J,proptlrtylhallbldHmldlnllllllu.tld.
<br />IA) Rill Proparty . In Ute cu. of nil property, II III
<br />phylltallocatlon;or _
<br />(H) Ptnonal Prolllrty-Inthl CUI 01 ptl'Ional properly,
<br />w~elhlr t.n;lb11 or IntanOlbll, II thl nl1dlnce of lhI
<br />Ippaytr allht tlml IN noUa of nln" 01...
<br />Forpurpolllo1Plragrlph(2)(BI,tt!tru111Incfotaeorpcrlllon
<br />or p.rtnlBhlplh.lIbe dMmld10 bI1111 pl.CIII whlthlhl
<br />prlnclplleucutlvtomceoflhlbulllllulllOCltld,.ndthl
<br />nsld8nce of . IllCllly.r W~DSI raldl,,"11 wlUIDut till Unlttd
<br />SUtCl 111111 bI dumtd 10 blln thI DIstrict 01 Columb!&.
<br />(3) Rum . Thl form Ind contenl 01 tht nolle.
<br />nlllTJd 10 In lubHcllon tll shill be pnlCrlllId by the
<br />Secrellry. Such nllllct'lhll1 bI valid nlllwlthltandlng Iny
<br />olhBr pTovIslon of l.w r.glrding lilt lorm or contlnt oil
<br />noI1C10111.n
<br />
<br />Nole: See section 632J(b} for protection for
<br />certain interests even though notice 01 lien
<br />Imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1. Stcunllet
<br />2. MolorVDhlcJ..
<br />3. Plrlpnal property purclwad It Tltall
<br />.. Pef1,onalpropertypureftlUlllnC:UUllull
<br />5 Plrponll propert) lubjectedtopoueuoryllan
<br />6 Re&1PlopertYU.lOOIPKlalUlelllTl8ntllenl
<br />1 ResldenUalproperty,ubjecllolmecltlnlC'S
<br />Iitnforurtllnrep.lrSlndlmllronmenlS
<br />B AUorney'SlIlnl
<br />B CertllnlnluranClconlrlcts
<br />10 f'allboo.IOlnl
<br />
<br />IKI~~~ ~t'lIIng Ot NOllcll. - For purpose! III IlIl,
<br />
<br />(tl Generll Rule. - Unlns nOllee 01 lien is rellled In
<br />lne mann" prtlerl!led In paragrllplll2) during tile rlQulrtd
<br />rtlllll1g penod.'lIcllTlatlctolliensnllUbelruted u flied on thl
<br />date on wlllch II Iii IJled (l/Iaecordlncewl1hsubStCllDnlfllalltr
<br />llltlllllrlltonOl,lltllrelilingpefloll
<br />
<br />'2) Placll For Filing. - A notice 01 hen refiled
<br />ClIf,Olllne,eQWl'Ctellhng;>ttl005'1i1l1beelleel,veonlv.
<br />(")11.
<br />(I) luctlnOliteolllenlsrellledintheofllceinwhlehllle
<br />pnllr nollce 01 llen wullled.lnd
<br />(III IOlhe case 01 real plopeny.l/le laCI of rellUngls
<br />tnltle1l3ndte~ICeO In an mdtllOlh~ e.t~ntrellulrtllby
<br />scbsectlon"114j,and
<br />IBl IOiln; case In ,,111[11 90 caf~ 01 more Ol1tl 10 the dlle
<br />otatellhll!;lllnDliteOlll~unOttsub\lilliilllllaPIlI"1.lhe
<br />
<br />
<br />Seentlry !'ICIlYld wrmln Inform.llm! '111l'thI~ntIJlllI;f
<br />pracrlbed In ngulltlonl luUld by lilt SIcrItlry)
<br />concemlng. ching. III thl tupayar'a rnIdtncI.lr . noUCI
<br />01 IlIctIlIlnll.llOflltdillCCllnlancawlthsubllctlon(f)m
<br />IhI Stitt In whlctlludl mkftllClla IocItad. ;
<br />
<br />p) Rfqulred R.lIBng Pt~od. - (~ Iht ....
<br />of any noflceotUIII,U1ttarm-requlrtd r1fIllnaparlod-mIItII-
<br />(A) 1111 ol\loyerplrtodllldlngSJlll"afltrthlpP\lI.Uon
<br />of II YIII'I InlT thlllltl of the lanmlnt of 1he tu'.lnd
<br />(H) thlone--yurp...lolllndlngwl1l1lh1lXPlrlUono1lSyun
<br />IftlIrthlclollottheprecedlnanqlllreCll"Ifillngptriodfor
<br />11Ithnotlceofl11n,
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge 01 Property.
<br />('1 RtlflH 01 Llfn. - s,~.. to "..
<br />!'qullllons u thl Secrltlry milY pnscrlbt, ttll Secrttary .hall
<br />InuI I certlllclta 01 Ifll.... ollnyllen Impoud with ruptCt to
<br />tnyinternllrevenultunollltlrthan3Ddly.afttrltlldlyon
<br />wlllch-
<br />Itl Ulblllty Sltl,lIf1d or Unanforcubll . The Secrltary
<br />Ilnds thlllhlllablllty lor 1111 Imount.lIUm!, togeUllrwlth III
<br />Inllreal In nlped lhereof, hit bltn tully nllltlld or I'lII
<br />bIcomlllOall~ unlllforcubll; or
<br />IZI Bond flccepllG. Thlrels lumllnlO 10 Ih'Stcnl'ry anll
<br />ICC1Iptltd by him I bond thll II tfI/Idlllllntd uponthlpaym.fl101
<br />thl amounl IUII.IId, loglther willi III Intlrnt In mptct
<br />lIltnol. withIn thI time pnlCrlbtd by II. (Including any
<br />utenllonollucllllme),ln<lthltlllnlcconltncewllhsueh
<br />requlrtmlTlllrlllunglolerml,cond11lonl,lndtormoftnlti"ond
<br />Ind IllrlUn thtrtlln, II may bt sptClflld by luch rtglllll1onl,
<br />
<br />Sec. 6103. Confidenlialily and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />I') DI......ull. of Carleln Rlluml and
<br />R.tum Inlolllllllon For Tu AdmJnlllnUon
<br />PUrpoHI. -
<br />
<br />(21 DlscloIUfDolamounloloutstanlllngllen..lllnoUceof
<br />lienllubeenllledllllrsuanllourtion632311I.lllelmounlolllle
<br />OUUillnlllngobllgillionSllcureCoyslleM lIenmly oe d'5eloseC to
<br />Myper50nwllofurnISIle15l!ISlilctory,..,lnenevldllllCllthllhe
<br />illS a rlghlln Ille property 511blecllO 5Uth IItn or Inl~nds 10
<br />oblilnaflghllnsuchpfoperly
<br />
<br />I I
<br />
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