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<br /> f ~" i Entered liS Document J':!~ U~
<br /> o .
<br /> ~ : !l' 88-i 0 4872 b ;
<br />. - . ( .> ;;-
<br />.~~~!:" Z Granier ,D
<br /> 0
<br />~ I;(,~ :" - sr,;; ';;~EBr<<t.:;,;; '.
<br />ts ~t\Q)1 n'
<br /> CD
<br />~. \~ l: 0 OOUNTY OF HALL ).., .'.
<br />, ,-~ - jI ,',.
<br /> ... ~ An 10 .0'1"1,;;
<br />~j~ >C '00 SEP 1
<br />)\2;. ~" n
<br />. ..,~ Ii" I'"' ~
<br /> ;l- a;'
<br />"" ~ !!t
<br />~ 1il ::::l
<br /> '" pCG: OF DEEOS
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<br />yo iiI 2.
<br />
<br />Excerptl From IntemlJ Re.enuI Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />II InY Plrlon lIaoll 10 lla~ Inv ton neglectl Dr ,.lLlI.eI to
<br />PI, ll'rt 11m, liter Clmlml. tll, amOllnl (including Iny Inllr.
<br />ULldclrlJonl1 ImOLlnt, Jddillon to tu, DTilllUllbltptnllly.
<br />IO;lItlIlWllh&l1rCClll1hllm'Ylccruelnllldlllonthmlll)
<br />slllll be a lien In IIVO' oflhe UnIted Stlttsullon .1I11rOIllf1Y
<br />Ind ,1;llll 10 prOl)llrty. whtther ",I Of perlon.l, btlongll"ll
<br />10 lild'lpe,lon
<br />
<br />Sec. 6322. P.eriod Of Lien.
<br />
<br />Unltn another lIIIIIS speclhully I..ell by IIW. l/'lt h,n
<br />ImpoUD by StCllon 6321,lUU Inu Illne I.me tne ilUtum'l'I1
<br />Ilml.ll..nllsh<ttmlln~unllllntll.bdllvlllrtl1t.mDunIID
<br />annsell lor I I~llllmenl 11111.1111 the laxplyer ansmo 0~1 01
<br />lutlllllblllly) I! ullllleclor b&t1JnlU unenloreeDble by lelSOh
<br />01 IlpU 01 time
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />,., Pun:hue(l, Holde.. 01 Secu~ty In-
<br />I_lie, Mechenlc'. Llfno.., And Judgl1lflll
<br />U.n Creditors. - Tht hen Impaled by uellcn /l3:211M.1I
<br />nol bt wlUd II 1IIIInll.1ny p~rchntr hollltf of I nelll'lly
<br />Inllr..tmDthlnlc'J lienor, 01 ludllmDnl lien CItl!ll01 until notIce
<br />lhereof which mUll the requl/emenl! 01 lubseWon III 1'111
<br />bHnlrltllbyll'leSet'et1fY
<br />
<br />ii' Piece For FlJlng NoUe_; Fonn.-
<br />
<br />11' Pllce FOI F'hrlO 'he notlurelerreo IQ In Sill).
<br />sltllOnll,stallbellletl.
<br />lAI UnllerSt.'euws
<br />III RnlProptlrty Inll,eUieotttalpropert1.lf'lone
<br />c"lceWlll'Ilntl'leSl&le(orlhecallflly Of alnerIIDvetnmenllJ
<br />sllbllrvlllOnl. udesllln.lee b11~e II..., at 'lIeh 51.1le. In
<br />*l'lIehlhepfoper1ysllbll'tllalhel,en II Slluateo .nd
<br />'Ill Personll Propen~ In lIle clSe 01 pefsanal
<br />ptopeny. .1'1""'1 lIngtole 'lr ,nt.nllltll& tM line ollttl!
<br />..Ithln I!'I~ Stale '0' Ihe ;:all~l~ 0' Dlhe! IIQ~ernmenlal
<br />UtlllIYls.an< u :les'lInalelllly!tle ""'laI5ucl\ STlte
<br />In whlen Ine properly Sutll!!et 10 Ihe hen II Sllulted
<br />"
<br />la, W,l~ Cle" 01 Dr;lflt!Court -In the oH,,, ol!tl=cll:I~ 01
<br />IheUnlt!llSl.IIUOI5Irll:1cnunrartnelUd!claIOI511Iclln...hICh
<br />lrIe tlrDDtrt~ 1~:lleclIO lien '5 s1ru~lell "t,~ntnf the Sllle r!U
<br />nal D~ II...lIe51~n.lell Gne pll,te ." CI meelslhe peCullcmr~l~ QI
<br />suDlIJrlQlilpnlAIO'
<br />lei Willi Fl.~l;orael ell Dt'e~\ ~ !he O,llf't! Ot CO'Il~1~'~ In
<br />Il'le 1l"1t! 01 lne RecordtJ 0\ DeeOsol tntOilmclaICOI~'l\lIll II
<br />.nr p'!l~r". ~u!J!e" '''I l,en ~ ~I1JII'~l!.... '"'. 'l.d, c' !!'
<br />:o,~.f1!J'.
<br />
<br />m SltuI 01 ProPlrty Sub/let To lI.n . For purpa... 0'
<br />plr.Qt.pl\l(11Indl~J.proptrt)'.h.llbed"mldtobelltu.lIcI-
<br />(~l Rill Property. In the CUI 01 rail proll'rty, It U.
<br />phVSlQllllCIllan;ot
<br />ISI Pttlonll Properly. In tnl tlII 01 ptfICNI property.
<br />whllhlt Ilnglbll Ot Intlnglbl., .t thI tllldlllCl of the
<br />tuplYllatthttlmlthlnlltlclllllllnllfJIld.
<br />Forpurpalllol Plrlllrapt1(2I(BJ,1ht rnldlncl lit. corporaUon
<br />orp'r'IherJhIPlh.llbtdHmllltobtthlpllcaltwhlchlhl
<br />pnneJpllulCll!lV.oltieloftrllbullnnllllllClttd, andl1ll
<br />Inldlnel 01 I luplytr wholl rtlldlnce II without thI Unllld
<br />SlItn Ihlll be d.mld to be In till DilltiC1 01 Columbia.
<br />131 Form 1M. Iclrm Ind conllnt 'o~ lilt nollA
<br />rlllrrlld 10 In lublectlon (1)lhlll fit pnWlbed by !hi
<br />SKIIllry Such naUce Ihlll bI!I vllld notwtthll.ndlno Iny
<br />Olh.r ploYl.lon 0111" 1'Olrlllnll 11'11 lorm or conllnl all
<br />noh~olh.n
<br />
<br />Notl: See seclion 6323lbJ for protection for
<br />certain Interests even though nolice ot lien
<br />imposed bV section 6321 is lIIed with respect
<br />to:
<br />
<br />SetUrlllU
<br />..ola'....hlelu
<br />Plrson.lproPlnYPulChUtllllretlll
<br />PersonalpJoperlYPUlChulGllltalu"lIlc
<br />PlrsDn.lprDpenYlubjlCltlltapolHuoryll,n
<br />Rul plDptny lb and IllIClalllh..mlnl lien.
<br />R1l5ldenllalplllpllllysub/1C111l I metll.nIC'S
<br />henlOlurtllrlrepllrSlnd.mpro...emenlS
<br />H AnorneY'IHens
<br />9 Certamlrlsuf.llteConlrlClS
<br />ID PaUlIookloans
<br />
<br />lett~~~ .R.flllng Of Notice. - For pUlpDUI 01 Ihll
<br />
<br />III Genenl Rule. - Unlennotice 01 lien rlfeltltllIn
<br />IRe mann.! prescribed lrI parlgr.pn (2) llllrlrlll Ihe reqUlled
<br />rel.llngperlod,5uchno!tceoflltn,hlllbllrutedull\edonl,/ll
<br />dale arrWl'lIch II IS lll'd [In Ictorllantt *1111 sublitCllon (Ill I".r
<br />Il'leuplrltlonolluchrelillnllP!!rioll
<br />
<br />(21 Place For Filing. - A nollce 01 lien reI lied
<br />dunnoltlll reqUired reflhnll perlGO.nlll otel1tctlWlCinlr'
<br />IAt II.
<br />f'l SathnlllltloIUenlsreflltlllnm.oltlCfmwn,tnlne
<br />pnornoIICllo'lIenwulilell.lna
<br />III)lrIlhtCneolrulproperty ll1elaclafrellhngll
<br />enttrel! Ind rlltofdeclln ~n lnll~. 10 lll~ utenllflllllrlld by
<br />~ull.ectlon ~I) 1'). Inll
<br />'81In.n) c.uIn IIlhlCn 'ilJoa~~or mortprrOll0lnellala
<br />allre'ihflQalnolICllal'lenundeJlll!lOllrlgr'llh!AI.lhI
<br />
<br />
<br />SKl1l1ry I1CIlvld .rlnln Information Un lh. mlMlr
<br />pmcrlbld In rt;uIIUon. luutd by lfII StcrIWJ)
<br />CGflClmlngltftlngltnllletupaYlr'lmllllncl,ll.notICI
<br />o'lllChnlnl..llllfllld~accottllnClwlthl&lb..etlonll)ln
<br />thlS1I11 In which IUCIt ruiclltlCl II Iocatld,
<br />
<br />(3J Requlrtd R.fllng P.~ocL - In !h.....
<br />01 Iny nollel 01 Il.n, !hi Iwm .'lqulncll'ltlllng ptrlocl- munl'
<br />I~J IhIOllt-yt., parJodlndlng:rrd.YI.lllrlht.lplratlon
<br />01 I yw.rs.hlf thld.1I 01 Ih.......rit.nt ofthllll,1JId
<br />Ill) tltlon..Vllrparlod.ndlnllwUhth.llplratlonoIIYllra
<br />Ittart"lcloHofllMprtCllllngrequlrttll'lflllnaparlodlor
<br />Iuchnotlc:tlllllin. I
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Properly.
<br />I. Rllfue O' Lltn. - SU~lCt " such
<br />leVul.l!lonl II Ih. SKratary mlyprascr1b1,lhIStcl'lllryshIU
<br />IssuI I ctrtllJelt. 01 rel,uI 01 Irry Iiln ImpoaldwllhralfHICltD
<br />Inylnl.mllrev.nullaxnotll"rlhlll:rrdIVllft.rth.dlyon
<br />.hldl.
<br />{11 Lllblllty Sllllnld or Unlrtlorulbll. lb. SKrallry
<br />IlnllSlhltthllllblUlylorthllmounlammd,lOllllherwllltl1l
<br />Intlra.tln"I(lKIthl"ol,hllllllnlullysalllfledorhu
<br />bec1lme1IlllllYuMnfllrcllbll;or
<br />(21 BondAcclpltt!.Thulislurnl.hldlolhe5ecfatarylnd
<br />Iccapltd bV hJm.bond 1111.1 Is clllHlllloned upon 1111 plymlnl 01
<br />thl Imount ...nlllll, 1001lhll .llh III tntlrnl In nlpecl
<br />thana!. wltllln tllltlmt Of1K"bIlI by II. llncludinll Iny
<br />IIl1nllon 01 such time). Ind thltllln Iccordlnca with such
<br />r.qulfem.ntl rel.Unll lotsrml,condlllon.. Inll form 01 1111 bond
<br />ItIdlut.lID1th.reon,umlyb.sptCllledbYIUChrllluIIUon.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure o' Returns and Return in-
<br />'ormation.
<br />('1 Dilclolu~ 01 CerllJn Returnl .nd
<br />Return Inlorm.Uon For Tn Admlnlllrlllon
<br />PUIJlOlU. -
<br />
<br />12l Dlsclolur, 01 amount 01 aulltanlllnll Ilen,-II.lnotlceal
<br />lIenhutleanlllellDulsulnllalaC1ll1n632Jtfl.lhaamounlollhe
<br />outlllndlnllobUg.lllonucuredbYlutl1llenm.lybtldlSl:loHdto
<br />Inyperlon.holumIShtlllllll&clorywrJnlnell!dIrlCtlhlllle
<br />nu.l rlOhlln lh' prop,ny subJeCllllluch lien Of lnlsnlllto
<br />abtalnlfllll1tln,uehprapa~y
<br />
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