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F NOTICE e- -003201 TO: County Clerks and Registers of Deeds All Counties - Nebraska Each year foreign and domestic corporations registered with the office of Secretary of State are required to file a corporate occupation tax repor state law. Such occupation tax reports and fees are due January 1 of each year and become delinquent April 15 if not filed and occupation taxes paid. See generally Nebraska statutes 21 -321, 21 -323. Failure of any domestic co poration or foreign corporation to file the occupation tax report and pay t. taxes shall constitute a dissolution and a lien. (State law does provide f reinstatement of the corporation.) The delinquent taxes of the corporation shall be a lien upon the assets of the corporation subsequent only to state county and municipal taxes. Further, fees due to, no domestic corporation or foreign co poration shall be voluntarily dissolved until all corporate taxes and annua.' or assessable by the State have been paid and the report filed by such corporation. A11 nonprofit corporations are required each two years (every other vea to file a biennial report in each odd - numbered year, (both foreign, and doses and pay the nonprofit fees by June I. Failure to do so will render the non- profit corporation delinquent and corporate existence will cease unless and until revived. For many years, the Secretary of State, under the provisions of 21 -312, has filed with each county clerk and each register of deeds a lien, notice on the listing of each foreign and domestic corporation that failed to file the annual occupation tax report and tax as provided in 21 -312. A complete revi< Of this procedure has been accomplished and the following factual deter has been made: Many domestic corporations are located in one city or *_ow,. and the scent or corporate headquarters are located in another city, tows - count"'. toreign corporations have a business location in one county and the register- ed agent, such as CT, Prentice Hall or U.S. Corporation Company is located in another city and county. This situation as to lien notices, rendered ,e lien and the :wtice somewhat useless to the general public, abs ±ract;rs `` others. This is especially true because the lien was to 7a ,•e been :ire; the county where the property is located. With 'n was located in a rare exceptions, the proper- -• county different from the corporate headquarters or : -e county of the registered agent. Nebraska t `. of State the b asks statute 21 -„ e statutory r gives the tiecret =r'; Option or discretion to file or not- *� the counts clerk or register of deeds in the county where le " e liens Other property is situated. the rea_ e- ace Inasmuch as the lien filings are ,eneraily useie as to location ir. one county or another, the en of State, start n 1985, is exercising the discretion or option not to file liens with the re- in county clerks or register of deeds. In lieu thereof, and start ins ir. is 1985, co the Secretary of State will maintain the list of its foreier. and d „M_ estic corporations that have failed or refused ;and i* not reinstated? to _ their occupation tax and file the annual report. This informatian is nn puter in the office of the Secretary of State and is instantl•, retrie�alz, in all patLi.culars with reference to , refused to file and pa the Deco at_ such corpora ions that ha•:e ?aired n attorneys, abstractors' p ion tax, t is felt that he ;zone .! and others who need or desire infor^atI n r corporate status, can more easily, more quickly and more che... � kt U M