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<br />Enwed as Document No.
<br />87--x. rj 2 2
<br />Gmntor
<br />GraWe
<br />Npumenc 11 _ yy //�((��
<br />�]1Ai1
<br />'D ANN, Z I )iii 1 105
<br />1� 0��
<br />A
<br />inmost ft" Code
<br />IG Raal p,npedy um ah—h- o Impo—ent
<br />(:1 m the case of subparagraph 1A10). Inn real
<br />1 , `"'.1 agrre —e! As q. —I any —Only
<br />property with respect 10 which the ConSINC-
<br />See•032s• 6peefei Ysn addl6onN eNele Isa
<br />to e„ XI Inrth :n paragr elm 13) of Secl.on
<br />ion or mpio -n.erd he$ been or .a to be
<br />I
<br />t0 M
<br />63231c1 .whelne, Such s¢CUnly interesl Came
<br />made. '
<br />H) G"I&M now.
<br />:nlo euste -11 Delon, or after tai den filing)
<br />hq n the case of subparagraph IA1Uq. Ind
<br />In too case of any Inwmst In qu f,fiad reel prop,ny
<br />Subparagraphs IBf and !C) shall not apply to any
<br />proceeds of the contract described therein.
<br />Iw .h fee rtte$mng of section 2032A(b) 1. an amount ¢q-1
<br />a ..unty Inl¢mst wb,,h r.a— into ettstenca after the
<br />rind
<br />to nro -of -led tae dveerenc¢ anrmulable to such Interest
<br />.are on which the Secretary hied nonce I:n a manner
<br />ern) .n the Case of subparagraph (Ali I. prop-
<br />.
<br />(wrinm the meamng of —lion 2032Atch21f S1) sheli be a
<br />similar to nel— filed under sa,hon 6.1231111 that
<br />eny shol"I to Ind lien Imposed by section
<br />lam in 1—, nr the Umled States on the property m wh.Cn
<br />payment of the deferred amount has beer. accaMla m
<br />6321 at [Me hme of la. lien filing and the crop
<br />such rnts,est e..sto
<br />under section 61661g)
<br />or the RyeSlock or other animals referred to In
<br />Palo Olsten.
<br />(4) Lion to be In lieu of section 6=4 Wit. 11
<br />subparagraph JAI(inl
<br />The Len rmpnse0 by Mrs sechun snap mud at the!
<br />t—ois a den ender lh:s wcbon on any property with
<br />(f) Piece for 1111InQ no**: tore
<br />sh ee tv .a filed ueoe, section 2032A send shelf continue
<br />respect fit any eal...L Inem shad not be any lien under
<br />(1) Place for f�• The nonce referred to in sub -
<br />weM rehim, to any IWam,t :n In'. g_"hed tarn, real
<br />acllnn A324 on s - prnpr, wlln respect to the
<br />section(a)shallbeflled-
<br />propetlY --
<br />same -law
<br />(A) Under stale laws.
<br />(1) gins the hab.lay to, Ise. node, subse9nd1 (1! W
<br />Sec. 6323. Validity and priority apinst der sin
<br />h) Real property In the case of real prop -
<br />Motbn 2032A with respect 1:> such .ntelest has been
<br />erty. In une office within IM State tar the
<br />selar ed 0r has becom, IfnenlprcaaWa by maven of
<br />(b) phoWi lor, for cerbin MdQfMi ,Yen t1 o"If,
<br />county. or other govemmenlal subdivision). as
<br />tepee off
<br />nobte (fled. Eyen though nonce W a lion .mP-0
<br />designated by the laws of such State. In which
<br />(2) until d Is astabh5hed ec txe sali5fact'Cn of tee
<br />by section 6321 has been bled slxh lien shalt not be
<br />the p,operty subject to the I— Sdualed. end
<br />Sgo,ini mat no IurlRe, In. "ab.11lr rhay .1159 vnJer
<br />vall,.- -
<br />(x} Personal property . In the Cese of personal
<br />arcthan MVAi cl wilh. .Os Mto 1-1• nwresl
<br />(6) Reef properly tae and spsetel assessment
<br />property. whether Iang.ble or.nuing.bte. In one
<br />(6) Corselet Rules and Definitions Made Apptt-
<br />Mrs. W.m inspect 10 all p,op9nY, a against a
<br />office within the Stale toe county, or other
<br />Cibie.
<br />nettle, of .hen open s !, p,open, .1 s I
<br />').- inmonlal subdw:smn), as designated by
<br />(1) let 9enevel set �., ..e pa,agrapn, ^
<br />_had under Ipc al law In priolty o •r sec r. tY inters
<br />the laws of suCh Slate.. which the property
<br />I3). and .aI I 1 6A1 ^ V tip Fly' -eh
<br />,.,,, , Such prapeny which arc pNOr In time. and
<br />stinted to the lien., 51 read or
<br />respect to Ire 1911 n,P% d b C .. �,.. wen
<br />I n secures paYmenl ni - -
<br />.8) With dent, of A 51nc1 court In ehe uffhe of
<br />a !an -ji—C Y .1 n 6:?2aA
<br />:A) A Ili. rl genenh appl,1W cn I—ed ny any
<br />the cwrk of the U,ded Stales Clallid Conn for
<br />(2) 0"Wi Slat plOpe/ly
<br />* upon the venue of ,u.:h
<br />the I iihc d,sh-.n wh.Ch the property ,.bled
<br />... e... rl.:a 1. . , •I
<br />prt�{x.rty
<br />In Illy hen s sduewd, whenever the $lain has not
<br />G _d. . _d PCIa:.«nr ! . a n •. ..
<br />iN: A see al es,¢a,mem mposan decry upon
<br />by Iaw de9gnal «d ci o14e winch meets the
<br />ma 4 M
<br />1 rISpen, hr .a nq autll, : Iy. lf s:I,n
<br />requirements of subparag,aph (Al. (1
<br />r n.... ...,�....
<br />x ,h .I + n « , • � F,. ,
<br />�,.
<br />Sais +ne . -s¢C it,, Ill, PurP�,, e! n ^t'al'
<br />IC) 'Wth recorder of deeds of the C -11-t of
<br />2uaA : -.,
<br />_. .nr ... ,, ^, ,t. ...�... •. ,..,.• ,..
<br />r,: �. -.:., by I •rr .�f. e. �f ter R« ,, r,'Ce «ds
<br />'
<br />(d) Substitution CA "Curlty for iron.
<br />•':,:. _..; I::.,.I .,.. I,..
<br />,., . r of :,. c,... ..:a ,! m c .p cl.ro
<br />..•I::; .. . ... ,...
<br />..;.,.. ., ,. ,. ;,,.I , . < v:al •I;... .I
<br />b,e rr n. s s :a1 «d .n m rs_r.<, of
<br />r .. ......
<br />(2) Situ$ of properl y Subject to lion. Fc, r ••p ^ -r. oI
<br />Set. U24A. Spectal ken for ,stale tax deferred
<br />..
<br />a,I' 14, r.n r 1110 e, dlar,C Ise
<br />under section 6165.
<br />(C) P!otechon for certain commercial transactions
<br />...,
<br />Id) Speck( rWe s.
<br />financing agrtse hints. etc. —
<br />dY ax: cf a; I rp«ny
<br />(1) Requirement that ben be filed '�- I'
<br />(3:! Real property construction or improve•
<br />meni nnanc,ng agreement , n:,.
<br />+
<br />12 Penrod of hen. .. :.
<br />...
<br />.._. . ..... ,,. .. ,. .., ,
<br />' ...
<br />(3) Form .
<br />11' Pnonties s ... .. ..:..._.
<br />.. •. .. ....:... ...... „,
<br />.. . ,. .. ., _,. .. I ,
<br />A
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