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<br /> 1!ilJ. Q...,' 1
<br /> i f.nlc,cd "5 Document oJ-
<br /> e: 88- 1 0 5 b 29 b
<br /> z G"nIOr~
<br /> 0 Grantee Z
<br /> - ~lJmeri,:ol'~-
<br /> C:;' STATE OF NEBRASKA) S5 ~
<br /> CD c
<br /> 0 COUNTY OF HALL ) i
<br /> - jI
<br />- ... I
<br />.. l\n 10 Z3
<br /> CD '88 OCT Z I
<br /> >C
<br /> ~ 9:~~
<br />s ii'
<br />I ::::I :G: OF OFEOS
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<br />Elcerpla From Inlllllll R....,UI Code
<br />Sec, 6321, Lien For Taxes,
<br />
<br />nln, plflonU.blllOpay InV1u ntQltcU 01 r.fuI" 10
<br />PI,tI'IIlll'l'll.tltrdtmlnd,lhllmounl(lnclulllrlglnyinlll'-
<br />lit. IddJUona' amount, additIon 10 tal, III UNlllbll PIlIIJty,
<br />togttbIrwlttl..,.,COItlltIIlllllYactnllIn IdllllJonthllftto)
<br />""II btlUmlnrl'tOfolthlUnltldStatn upon all property
<br />and rlghtalo Pflll*fY. trtlIIhIf ruI or plllonll. b1longlng
<br />1lI1UCtlpIfHIt
<br />
<br />Sec. 6322, Period Of Lien,
<br />Un"', .nether lIal, I, lpe<:lfI",uy Illtd by II., ltlt lI.n
<br />I",poud by NCtlon 1321 WIl,'IM al till tlm. tlM .IHumenl
<br />II tnldl and shall conUnlll LI'llll Iht ll'blUfy lor thlamOlJ'lI sa
<br />.....ItdIOf.jllClallllnl.a.inlllllltax~ylllllllnallutol
<br />IllChllltlllltylllllUttllllorblcolnllUntnlortllblabyrtuon
<br />afllpllolthlll.
<br />
<br />Sec, 6323, Validity and Priority Against
<br />Certain Persons.
<br />I~ Pun:l1Ntl, HoIdtn 01 SIcwtly In.
<br />IImlI, 1ItcIIInlc'I LIonon, And Judglllllll
<br />UIn CrIcIttora. - Tilt Uln Impo..d by HttlonlJ21ahlll
<br />ftOtbtvallcl Uq.11II1any purthlHI, holder 01 I IICUl'IIY
<br />Inltml, 1lIIChInIC'IUtnar, 01 ludRm.nllI,n cttdllo, until noUtt
<br />thtrlOlwtllch ""'tall'll rJqull'lrntnU llt,ubttttlonlf) hit
<br />bllnfllllClbylhlS<<rltlry.
<br />
<br />(1j PIICI For Flllnt Hob; Form.-
<br />
<br />ill Plica For FIUIIQ' Tile nollc' r,l'Rld la In .ull-
<br />MCtlontlll/llllbl:fllld.
<br />IAI Und"SIIII la..
<br />III RulPrllptrty-lnlm.w,olrlllproptrty,lnofll
<br />orllCl.lllllnll'llSUI.(or IhtUlLWlly, or Oll'llrgo....rnflllnul
<br />.UDGlYIllOnJ,Ud..lgnllld bl' lfII II.' 01 lUc./'l Suta, In
<br />ItIllchthlproptrtylubjtctlatllltl,nl,.llu'tlll:tncI
<br />11111'traon.1 Prllptrty -In In. CIS' ollllflonal
<br />property. lllllUltll11lglbllo, Intan;lbJ., In ant offica
<br />.iltlln 11'1. Slit. lor 11'1, county. 01 all'll' go....'nmental
<br />lubch...lllonl. II dnlgn'*, by Ill. ".1 01 luch SUII.
<br />InWTIlefll1'ltllropertYlllb/tdIOtll,h.nl.lllllllld.
<br />Of
<br />181 Will'! Clllk 01 DlStnCl Coun - In !hi onu:. 01 the Clenol
<br />'hi Olllllll Stain cllltrlct coun lor ItIt lucllcill cllltnct UI WhICh
<br />lh,proptrty1utljICICohtntl.1l1ll1Ilcl,whene...,rlheSIII,rIU
<br />roll1 by l;w clu111nlllO one offiCI W!llth mtel. the ffl;unem!I'!I' 01
<br />'Jbparagllpf1jAI.OI
<br />lei Wllh RIco rOil 01 Dndl 01 The Ol.tlle! Ol ColumCII1 In
<br />11l10lhceol tTlI Rtc:orlltfol DnlI.oI ""o.,lnct 01 ColumOtl. II
<br />tllt Dropt"y Ilill!tct t, Ule lit" 13 Itlllaltll In In~ D,~cr.tl or
<br />,:"IllTIIbrl
<br />
<br />fZI SlIul Of Property Subjtcl To L1tn. For purpa... of
<br />lllflgrapl'll(1)lnclI4I,prope!tylh.lltMdllmllcllObllltullld-
<br />fA) Rill Property. In thI CIII' 01 rill proPlrtv, .1 Ita
<br />phYlic&/locaUon;or
<br />(81 PUlonl1 PrCPl"Y . In tllt CUI 01 pnonal property,
<br />.hlthtt llllQlblt ar InllllQlbl., It !hi m1dw:a 01 tbt
<br />tupayltf'lthetllllltl'llnOtlCllatlltnlltllld.
<br />FarpUf'PlIAlofparIQrlpt!(2)(8!.lhIrakllllClofli:cof'Pllr,t1on
<br />o,plrtntF1hlplhallbldlllnldlobttfhlpllClllwhlClttbt
<br />prloc:lp,I UKullYl otrIcl at thl bullnna II Jocal'lll, and die
<br />rnld.1lt:I 01. lupa,er whoA rlllll,ra 11.lthout "" Unllld
<br />SlllllllllUbttllllmedtollllnlhllDlltrlctolColumbll,
<br />(3) Form. The torm tncI cantlnl of fhl noUoe
<br />rIfInwd to In lubIKllon (al lhalt be pl'llCrlbld by thl
<br />SKntafll, Suell nola.haIl be nllll nollllthlltncllllG ""
<br />alhtr pro...lllon alia. lIlI,rIllng lhIlorm or cantlnt af a
<br />notaolll.n.
<br />
<br />Nola: See .ecllDn 6323lb) tor prDI.ctlDn for
<br />c.rtaln Inlerest. even though nollc. of IIln
<br />ImpDI.d by socllDn 6321 I. fII.d wllh respect
<br />10:
<br />1. SKurltlll
<br />2. UalorvaltlclN
<br />3. Penonll propttty purdwtll,t mall
<br />4. Ptnol\llproptrtypurclluldlncuulllll.
<br />5 "'l'Illnalpropertylu!llICtlllIOPlllllllOryllln
<br />fa. RelI property tal and IplClll u....m.nlllllll
<br />7 RIIllltntllfproptltylub!lCllOlmtdllnlc'l
<br />llenlarcartaJnr.palF1anc1lmpro....m.nll
<br />a. AnamtV'ltllII.
<br />II. Clrtllnlnlllllncecontr.CtII
<br />10 PUlbooltloanl
<br />
<br />III Rlflllng at NolIeI. - Foe 'UnlOllI " 1111,
<br />IlI:llon.
<br />
<br />(1) G.ntral Rull. - Un!... nollct 01 Ii.n II "fIllllln
<br />till mlMtr PI'IKflbld In P'rlR"Dh (21 during III' rtquln6
<br />r.llIlng IIl,locI,IUcll nollct 01 lI,n shin tMlrllltdll llled on thl
<br />1I11.0n-.hlth II II flIl1cl (lnaccorll"'IC..llIlsulluc:llon (f)1 aft,r
<br />UlIlJ;plrlllcnotSUCl'trllillfltlPlriod
<br />
<br />(21 PIIct For Fiilng, - A nallct 01 lien 11111111
<br />dllllngthl rlllutrl(! nlillnQ PlrlOll 1111t1 bI tt1tctlVI only.
<br />(AliI.
<br />(Il futhnO,ltlollltnlllllllllllnlh.olflttlnwhttlllh.
<br />prlarnotlc.oflltnwufllld,ancl
<br />!II) IlllhltlMolrlllprO;llrlY.lhllae!olr'"llngll
<br />Inlllt<llt1l1'lCorlltdlnlnlnclutalhtullntrlQlllrlllDy
<br />Illb.lI:llonlfll4l,atlll
<br />18) ,n.n, CUI tn whtCIl. IlD 11.,1 or more pr,or 10 Ihed.11
<br />1l1'"11Un;0InolJttollltnull4trlU~lgr.phIAI,lhe
<br />
<br />StcrItary rICIlVId wrIttJn Information Iln the mIMII'
<br />prlKrlbld In ngulaUoftl IlllllCl try lilt SIcraWy)
<br />:Ol'lClmlng I cIwlQ.ln Itlt lopa,.,... rakllllCll, III natIclI
<br />ollllClllllnlllllOflIllllnlCCOrIllflClwllhlUlIIIctIonll)1n
<br />lfltSlltI In which ludI ratlllnlll II locatld.
<br />
<br />(3) RllIulrtd RIDIng PIIIod. - In "" _
<br />olanynat/ctofllln,htwm""rIQUlrldttflllngperlod-lIlIlJII-
<br />(t\) tIllOflf-yeafpetloclandlng30uYllftlrlfltIlPllallon
<br />01 IS yurt l!tIr thllll. of thI aaaament olltlt tax. Illd
<br />(81 th.ontoYllrptrllld,ndlngwllhtfllllplrallOnofllrtlll
<br />altlrthaclOl.atthlprtCldlngl'lllulrlllrtflllngpelfodfOl'
<br />Iud! not/ClotUtn.
<br />
<br />Sec. 6325. Relsase Of Lien Or
<br />Discharge 01 Property,
<br />l~ R..... 01 'LIIn. - ..bjtct 10 _
<br />rlllulaUonl u thI SlCrItary mlY pracrlbl. !hi SIcntary aIIID
<br />l"u'l Clrtlncatt of rtl....oll11Y IlIn Impcatd.1th rnpICt 111
<br />any Inl,mal nvll'lu, lo notlattr tl\IIl :lJdlya ,fIIl'!hI day Dl'l
<br />wbld!.
<br />(11 L1ablllty SIt/sUlci or Unenforcubll . TbI Slc:1I1Iry
<br />llndllllltthlUlblll1y 10rtblamolrltu....lICI, Iogltl1ar wllhlll
<br />Inlttllt In rtlpect !hImf, hU bIIIn fully lItIa.nld Ot hu
<br />bIcolllllllllllyuMnforcubl.;0'
<br />12II1cndAcctpltd.Thlrtllfuml.htdlothllllcrttaryand
<br />lec:eplldbyfllmlbonllthalllcondlUOntduponttllpaylllllltof
<br />till Imaunt WIIMd, toa.lher wltll III InInIt In I1II*t
<br />thlrtDt, within till 11m. pmcrlblll by In Vncludlng any
<br />lltanllanofluchllm'),lndtllatlllnICCDnlll'lDllwlthlUCtt
<br />tIlIulrtC'lllnUrll,lIng lourml, concIltlonl,and Iorm D1t1'11 Dond
<br />and 'Ilrllln t1111'1On. u mlY 1lI1p1C1111d by.uctl fIIulallotll.
<br />
<br />Sec, 6103. Confldenllallty and Dis-
<br />closure of Returns and Rsturn in-
<br />formation,
<br />~I DlIcIoIura 01 CIrIllo Rllurnlllld
<br />Rllum Information For Tu AdmlnlltraUon
<br />Purpoen. -
<br />
<br />(2) DIKlosur,afamoun1010utatandlngU,n,.rl,nollcaol
<br />IIln hll btln tiled purtulnlla IKtl0n a23(1), Ih..mounl ottll.
<br />olltalandJng obllgltion IKUrtd by IlIth Uln may bt dlKlolId 10
<br />InyptrlcnwhofumllhtlllUllactorywrlftlnevldltlClttlathl
<br />h..arlgMlnth'PfOpertylubjlcttaluchlllnorlntlnclllo
<br />oblalnl right In Illctl propefty
<br />
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