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<br /> E "tf1red Il~ Document !!to. - 'Ciu.
<br /> f i 88- 106696
<br /> 1,",,- ~ Granlor+ /0 /'
<br /> 3 '
<br />r~GR Z Grilntco_
<br />~, ~'\. 0 ,r~mor1>:al A.lrl Z
<br /> - STA OF NEBRASKA) SS
<br />l~:' . '." ~ rt' p
<br />t I .." CD COUNTY OF HALL ) c
<br />~ """'" i
<br />"" . 0
<br />~~~'0 - Attlt 06
<br /> ... ~ '88 DEt 9 I
<br />~\C
<br />~'\.j.~ n )C 9 /~
<br /> I r- ~~
<br />I' (\\, ~ 'i !l. CD' R"'G: or nFF.[l~
<br /> :a ~
<br /> .z
<br /> ! a-
<br /> il ...
<br /> !!.
<br />
<br />Elctrpta From Int.mal Rn.nUl CadI
<br />
<br />See, 6321. Lien For Taxes.
<br />
<br />II any PlrllIn lIabla 10 PlY Inl' tu ~IICI' Of rafuI" to
<br />!pay the MmllnU dlmand, Uti &mount llncludl~ any Inllf-
<br />....IddlUonal.moImL.ddlllontot..,Of IU.ISlbl.penllty.
<br />togrtfltr with any coats IhII mly 'tQUI In addition tIlIl'I1ol
<br />IhaIlbllllllllnfavOflllthlUnlt1C! 5latls upon III propll1ty
<br />and rlghtllO property, wht1tl1T filial perlonal, btlonlllna
<br />tolUdlll'rIOn.
<br />
<br />Sec. 6322, Period Of Lien.
<br />
<br />UnIaa _tIlIr dim II aplClflcltt, fll[1Id b, I.., lhtI 111111
<br />ImllOllCl by aactlon e:t211ha1l arll' allll' tim. thI Ullumlnl
<br />IJlllldlandlhallcontillUfllllltllthtllabllllylorlhllmounlslI
<br />IDIIIId (Of. Judgmlnl 1!lIIlIIl UII WllIIylr lfISlnllllut 01
<br />IUdllllblll1y) .. ..t1sllld ar bKIIIM. unenforceable by r.uon
<br />Df I..... oftlm..
<br />
<br />See, 6323. Validity and Prlorily Against
<br />Certain Persons.
<br />I~ Pun:hulf., HoIdtll 01 IIIcurIIy In-
<br />IIIWII, Iltclllnlc'. LIInaII, And JutIgmInt
<br />LIen CrIdIton. - The DIn lmpolld by IlCtlanl321.lIllJ
<br />nollllvalldulgllnltanVClLII'chlur,hold,rotlucurlty
<br />InItrIIt.lllICIlanlc'llIenar,orjudamtnllllnCrtdltorunUlnotlet
<br />u.rtof Which mKlI1ht nqulnmlnll of lullalC1lon (f) hll
<br />IMnfllldbrllllSlcnltary.
<br />
<br />III PIIct For FIlInt NoIIct; Form.-
<br />
<br />(11 Pllce For FlIlng. The natlct nferrtd to In IUIt-
<br />lICllonllJllllllblliJld.
<br />(A) Under BlItI Lan
<br />(I) RI.IProperty.lnth,cu.afr.Alploptlty,lnont
<br />afllctwlthlnthlBlIhI(arthlcounty,oroll1lrgoVlmmlntaJ
<br />lubellwlllon). u dtllgnatld by lblllWl 01IUI;115'111, In
<br />which thI PRperty IUbjlCt to till Uln II altulltd; Il1d
<br />(lIJPtmflll PrOplrty. In thl"" of Plrlonal
<br />ptOpIftJ,whlthlttlllQlbllotlnungibll,lnol'ltllfflct
<br />within lilt Blatt (Of till county, or other goy'rnmBnlal
<br />IlJbdlvlllon), U dnlQnttld by tn.1... aI_lith Stile,
<br />In which tilt IlfOptrfy .ubjtct to lhIlltn II .llu'I~;
<br />Sf
<br />II) With Clark Dl District Cour1.ln Iht onlel 01 thl Clerk 01
<br />IIlIUnlIN 'lI11IdtIUIC'I COIlf1 lortTll JuGlctlldlltrlC1 in which
<br />In, pro,,", IUbjtc1: 111I.n I. IIIUlltd, wllalllnr III. Sill. 11.1
<br />nntbyl..lln1Ilnllldll'lllaflIC,w11ICII 1n"1. Ill. requlrementsal
<br />.1lbparllrap/tIAI,01
<br />leI WltttRtcanl.rOtOttd.OITII,OlllnCIDICalllmoll.ln
<br />IIIIofflClGf!lllfttconl,rOfDttcl,ollMOI'lrlttolCalllmDII,lf
<br />1111 DrOptrty .ultj'CII:llll. Il,n IS lilull.d In In~ O..Urlcl 01
<br />Colwnbla
<br />
<br />12ISlIu.OfPtopeltySultjtc1ToU.n-Forpurpamaf
<br />plragllph.(1'lnd (4),pIOptlrly.II.1l ttt dllmld 10 tII,llU,tId.
<br />(A) Rill Properly - In Itll CIII 0111.1 properTY, It Its
<br />phVtlealloeallan;ol
<br />(B) Plnonll PrOpllrty . In till WI 01 penonll property.
<br />wIMth.r Wlglltl. or Inllngllll., .t till rnldlllCt 01 tilt
<br />lllpaYII.llllttlm,tlltnaUClolll.nllflltll,
<br />Forpurpo.nofp.r'lIf1phI2l1B),thtruld.llCIol.COlpOratlon
<br />at partnltthlp .hall bI dttrntd 10 bI thI pllCllt whlcht!ll
<br />prlnclpll.lecllllvt office of !hi butlnnt I. lcatld, IIllI tilt
<br />rnld.lICI of .lup'Y'r who" rnld'IlCII, without tilt UnltId
<br />Stt'" thlll" d"mad to ba In till Dlllrid of ColllmltlL
<br />(3) Form. Tbt lorm and conllnt 01 !hi nollct
<br />m.J1Id 10 In tubHc1lon III .hlll bI pmcrtbld by tbI
<br />Stctlllry, SUch oollCIIlf\lU Mvllld I1QIWlll1IlIndIng I1IJ
<br />Othll pUlYI.lon olllw rlll.rIllng th. fOlm or eonllnl 01.
<br />nallClaflJen.
<br />
<br />Nail: See seclloo 6323(b) fOf protecllon for
<br />csrtaln Intsrss!s even though nollce 01 lien
<br />Imposed by sscllon 6321 Is lIIsd with rsspsct
<br />to:
<br />1. Stcurlllu
<br />2. MalorVlhld..
<br />3. Plrton.lproptrtyPllrdl.IId.lrtllll
<br />4. PIrtMI.lpfOllIrtypurdl.lldlneuu.l.a1.
<br />S. Ptraon.lproPlrfY.ultjKttdlopo....aoryUtn
<br />II. RaalpfOpartylalanll.l*laI....umtnIUen.
<br />7. Rnld.nllllpfOpany.llltjtc1IOlmtchanlc'.
<br />n.nfarc:trfllnrtpllllandlmpron/lllllll
<br />B, Anamty'.u.n.
<br />g. Certllnln,ufanl:llconlr.m
<br />10, Pu.booklaan.
<br />
<br />I.) Rtllllng 01 No\lct, - ,.. .",.... ., !hI.
<br />'Kllon-
<br />
<br />It I Gtntral RUlt. - Unln. natlea afll.nl.rafllld In
<br />Ih, mlnn., prllC:rlbld In paragraph l2J during lhe nqulrtd
<br />rtfillnllplrlod;luchnatlctofll.n.llIl1btlrlllld.lflllllanttt.
<br />d.tearrwhlchltl,fI1.lllin.ccordlnc.wllh.lIbsetllan(I)).ltar
<br />ttreuplraUllRal,uc:hrtflllngptrlOrl.
<br />
<br />121 PlICt For FlIIna. - A no~ 01 II.n ralllld
<br />~urlng!hl ~ulrlll IIl1llng Pttforl ,hill bt .f1Ktlv. onl~.
<br />IAI if.
<br />(I) ,ucllnollCloflllnlllllllllllnlh,offlcelnwlllchtll.
<br />p,larnotll:lolli.nwullltcl,.nd
<br />(ill in IhlCluotlll1 proplrty,lh. Ilct 01 IIfl1lnll I.
<br />.nllredlndrltord,din.nlndlllloth'llI.l.nllaQulrtdby
<br />iubnCSlan [fI14]. .nd
<br />1I1lIn.nYCI"lnwhlch.lIOdIYlormor'Pllo,lolhldlll
<br />OI"tlilJn;ofnoUcloIUlnundll,ubplf'II'lpIlIA),11II
<br />
<br />SKrtWy l'ICIlVId wrItttn InfonnIllon On 1tlI I!WIW
<br />pruc:r1btd In l'IIIuJaUona IIUd by ltII SecrItarJI
<br />CGllCIrnlng.tlllllQlln1htlllpayw'lIllIdWlct,It.no1Ict
<br />afauchllanl.a1aofilldmlCCOtlllllCtwl1tlIllDllctlan(l)i11
<br />lflIStIIIlnwllleltlUl:hlllkMncllalDcllld.
<br />
<br />131 RIllUlracl RtIIIng PIrIocI. - In .. ...
<br />of Inynallceofllln.ltlIlInn"rlqu!rldrtfIllngperllid'" 1IlIIIIII-
<br />IAIIM OHoytar piI'lod mIIng.dap aftu ItlI apntIan
<br />otll yun aftlr IhI 11111 01 dttlDBltlllftl Gfll'll lIX, and
<br />IBlthlontoyal'pllrlodllldlngwtUl1hlupll'lllonofllvun
<br />Iftartl'lldallafUllptltldngllqull'1dflflllngJllrlOdIor
<br />auchnollc:tcflllft.
<br />
<br />Sec. 6325, Release 01 Lien Or
<br />Discharge Of Property.
<br />I~ R..... OI"LIIn. - SUIjlCt to IUdI
<br />"IIul.llgna U 1h15Kn1Il'J may praer1b1. thI &Kr1tIry IhID
<br />l.au..etnlnctl.ofr1l....ofltlYlIll'IlntpOIIlIwttltllQlll:lla
<br />anylntlmalllYlllllllUnat lattrlllln:lldapafttrdledlyon
<br />which-
<br />(11 U'lIl11lY Satllflld or lNttoreatlll ~ lbI. IcItuy
<br />find. thai tht Illl:llllty for tilt antlnIIIlIIIUId.1DII1I!lw wIIh aJf
<br />Inllml In mpact tI'lIllOf. flU bIIn 111111 IItIdId or hu
<br />_1Ig~1, ullllllORlUll: Sf
<br />121 Bond A;eellttd . ThtI1I. fvmllhld ta UMIIc111ry and
<br />'",lIttdllyftlm'bClnlItlIltlaccnd"'llnIIlUPl!nlhl~Dt
<br />tht .mount uawed.ltgttJltrwllh,1fI inIIl1It In fIIIIICt
<br />ltIIl'QGf. within IhI lima PractUled Ir)l In (lncludlnll any
<br />::~:~~::I~~~i':';~~~nI~=ar.;:=
<br />.::.. and'.U~~!llh.,.it:.UIIIIJ"IIt~ldby.ucftrtllUI.t1On1.
<br />
<br />. See, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />IkI DlIcloIull 01 CtrtIIn Rllumund
<br />Rllum Inlann.Uon For Tu Admlnlllrlllan
<br />PulpOlll. -
<br />
<br />(2) DlscrO.lltlol.mounlolaut.ttndlngll,n..lf.notlClol
<br />IllnhllbtlnflllllplIrlu.ntla.lCtlanlS323!f).ttt.lmauntollhl
<br />Olltll.lndlnlloltUII.llonlKlnliby.udlll,nmlybadlselollllUl
<br />Iny panon who furnl.hu 1I1l,fldory .,Iltan IYldlflCl that 1M
<br />huallllhllnlll,prolllrty,uflJa:ttoluchli.norlnllnd.ta
<br />Oltllln.rlllhllnluthllfOlllrt)'.
<br />
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