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<br />Inlerne' R(wenue Code
<br />Sec. 63248. SpecIal 15en tor addttIona1 estate ta:&
<br />attributabM: to farm. etc., .........Uon.
<br />(0) General.....
<br />In tho Cl!!Sle of any mterest In Qualified real property
<br />!wilhio the meafling of seclion 2032Mb)l an amount equal
<br />10 the adjUSted tal( difference attribulabie to such mterest
<br />(witl'lin the rTlell1l;09 of section 2032A(cj(2)tB)) shall be a
<br />Hell- in !<'M)r of 1M United Slates on the property HI wh,Ch
<br />sucl1mterestSltlSts
<br />(b) Period of llen.
<br />The jjefllmp~ by ttns sechon shall arise at me 11me,
<br />.10 ejection lIS. Woo undet" section 2032A and Sl'1;llU C-Qflt>nue
<br />wilh respect to any ;nferllst in tl1e qualdit-<1 f<lfTT'l real
<br />propeny-
<br />(1) unhl 1M !labihty tor tall llnder $ubsel;:hon (c) oj
<br />section 2O-32A wIth respect Iv such l!llereM I'.a$ tIet>>"l
<br />S21tisfiaa or !'-as become une-nfotC!i13.ble by reason QI
<br />lapse 01 lime. or
<br />(2) unIt! " '5 established to. the sailslaellol" 01 the
<br />SecretaI)' mat no fUfther t;u: hablllty mil:)" anse url{let
<br />section 2032A(cl WIth fQ$;poct 10 .sUCh Itllemsl
<br />(e) Certain Rullls and OennlUons Made Appli-
<br />cable.
<br />(1) Ingene-ral. The 'u.teset tonhIn plrllgrapnSil.'
<br />(:.I,. arrJ \4) 01 secllon 6J24AldJ 5nllH apply w,m
<br />r~t to the hen lmpcse..J by l'l,s socll!:m as ,I .t W!;;r~
<br />a lie-~ Im;X>Sed b)' sect"" 6324A..
<br />(2) QuaAfled real property. Fer pl;.rl-~ (>! Inl'>
<br />""CliO;" thoe hHm "QuahheQ' rell' prO~(lr in-
<br />clUdes qUil;h~led rep/acPm(;om ::>ro~!'tf jwitr.." tMe
<br />me3nlf\g 01 5OCl.cm 2031A[hH3l/B1) and Q'.Ia~jr.ea
<br />exchange propetly iWllh,,, t~ "'ean.r>g Qi 5<<1"1""
<br />2OJ<!'A\11{3H
<br />(0) SuI>slilu_ oI_ty ,..lien.
<br />To f'rn l'l:d<tr1t p,o"'~ in regv/illlOOS pr=r~!:ly :<!€-
<br />Secretary. the l\Jmi5hirlg at ;;ec".,ry- "'lay be $ut>sl<h.rt~ kit
<br />the l;en IfTlposeO by INS :'i>a(;1!O!l
<br />See. 6324A. Special Uen for esialQ lU defemtd
<br />undft!r HCtion 6166.
<br />(d/ SPKioI.......
<br />('!) RequIrement that """ ba filed.. The l',;;.n
<br />;mpo.lied by thrli $0(;1<Vf\ shall no! ~ ",al;o as ./I911i1\$1
<br />any purchaser. ttOic.Je.f ot ~ $e(:l.lnty .!'i1eft,ost. moKhal;^
<br />le's l.en, QI j\>d~nlt>f'111~l c,,}oj;:~,< ,mt:!; Ht)tK:t' !~'..c.;
<br />which ffillIeU ttw ~I~~li- 01 ~t...lf', Q32;;h!i nil:;
<br />l;leef; liH:lo b)' th$ SecreYlfy .s~fl f\PI>cfl $haI{ nO! till
<br />mqWed to be retOOd.
<br />(2) Pedod at lien. The lien ~m~ O~ t!1,s SOCtH,11'<
<br />~~~ !lt~ at In., Im>e the e.o'IC~()l' '$ dISCN:ltl,;8d llQJ\l
<br />liablhty-l,flldtn secuo.n r.!04 (Ot. ,I Nltftel, 81 thet I'm(:
<br />noliC8.!$ t~ p.ufSu.an.1 to ~ragl&p(l PH InJ S-.'1.ali
<br />CQnI~ UfIIt! m.e illlt>!.ly to< Hie ~u-<l(l arw.Junt is
<br />UlI<U1fta o~ b$C0I110.J$ u(\;e'r\!Ofce.tbi.. b. 't><lson or
<br />~QtllfM.
<br />(3) Pdoriiiu- f\,!m l~tl tlOtlce of a I<ec. In~
<br />by thIS w.cbon hils be$1 I~ ~ plOlo<,*".1ft ~a~
<br />graph i1L ;H;.:::.h foll:ro:shall ~I ue"di~-
<br />(A;) AWI-! pro."'Ii~ttjl ta,\( ~~ spec,..i .l~iiSmE:"t
<br />Ioen!i, TOt!'llll!;v<.lent,~-ir\~~bH6)
<br />(81 ~l prop&rty ~t !O 11 ffiOCh;l<1l'c's !Iff>
<br />fQi'~*.atKI'InplG~kl.:the~-Of"':r
<br />reqj.:.~~y.~~,.l>O...~"lm" In' ""p.w Of
<br />'~a$agam5t.;;;nec.t'-'\noC!>htH'(!:
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<br />Entered as Document NQ.
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<br />33;;;' 00 ~...H..il.~.'...
<br />. Gr'<iotor
<br />Grantee,.... .-
<br />Numerica ..?i.>V
<br />1_ 2- 3_.4-c
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<br />STATE Of NCRASRA)
<br />COliNTY ')F ,;ALL ; )",.SS
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<br />Ie) Real p1oo.erty construction or Improvement
<br />('flanCIi"IQ. agreement As again~1 any secuflty
<br />1n1e/e.'lt set forth if) paragraph (Jl of see-tlon
<br />53:?Jlc) (wl>ether such securIty lfl1'eresl Cilme
<br />into ex,stence beiorE' Of arter lax IH:m fIling}
<br />Subparagraphs (8) and (C) sl>>811 nOI apply 10 any
<br />s('Cunly loterost wl1lch came l!llo €"l\lstence alter Ihe
<br />dale on whlcn \11e Secretary filerl nollce (in a manfl(n'
<br />simIlar to) notICe fll~ under $eCllO!'! 6323(f)) that
<br />payment of ihe deferred amount has bean accetenlleo
<br />under seelion 6166(9)
<br />(4) lien to be In lieu of section 6324 lien. II
<br />there IS a hen under thiS seclio'l on !In-y p.ropert", wdh
<br />":]spect to any <Istare, there shali not be aoy lIer, under
<br />SOCHO:'! 63Z4 00 such property wilh tespoct to tt'll'!
<br />s.ameesmte
<br />See. 6323. Validity and priorfty against certain
<br />_.
<br />(b) Protection for- certain Inlere.ts even though
<br />notic~ flied. E>f€'n though notice 01 II Ih"n Imposed
<br />by se-ctlOn 6321 h8$-bt!en f1!e(t. $uChll'Elfl.:;ha!l root be
<br />v<l.Ud-
<br />(6) Real property aa1 and specfai aaMUment
<br />liens. W,lh f;o,S~I;: W Nt pro/Wrly <IS tlgaln~t a
<br />holdet <)1 a l,!.'fl upa'l SUCf'l rTor-t'rlY_ II such !I,!n IS
<br />",',\11I{'{l undur loc"l L\w tt! pflonty o....er $o;J'Ci/nty int~r'
<br />(>St5 <n S'J(:n p<o-perly wr",::n :Hl'! !:"Ior '" ome and
<br />:'iucn lien Soe{,l.lFeS p<lYmenl o!--
<br />~A) A ia.. 01 ge"oral aPPIIC-<l110n If'vnld by an~'
<br />\3~m'J <luthnnty 0.,"'00 U.ID" me ~<lIW ~); :'Oucl'!
<br />nrooerty
<br />(B! A SOlO<:<i!! a:,*5Srr~1 ,mpose<! duecUy upon
<br />SuCh j).'ot*.iy t>y any 1<l~m9 5U1ll(Jflty, ,t Svch
<br />;;!'>'Sess"",nl ':\ I"'PO~{\ to' th.) PWPO!;.f;! ,-,1 defray-
<br />r-g lN' CQ~l 01 a,-,v pu~l,c 'l'l'pWWl1l1O:</1l, 0<
<br />~ C \ ;;n<l'<;lcs iOf um,bi''' ot P'.lt>Ilt: ~fl<!Ces fur-
<br />"~-;..",),1 ,0 ~ul:~, pl'operty tl"i the lh'l':ed Stllles. a
<br />Sl1>1" I)f p<)iII",ai l<ulli:II'l'Slon Ih;;!'60i Ell an
<br />'!'.Sln.l'rtenlilhly 01 "fly Qne 01 1110'(; of !!l~
<br />:01ego.l'9'
<br />(c) PtOMction 10"' cet1IIln commerclallransactions
<br />l1noncln9_..I<.-
<br />(3) Rea) property construetton or impro....
<br />ment flnlmclog ag,-ee.ment. For the I.lUiPOses Q!
<br />m'$s,;bse<;!,Q/1.--
<br />'A! ~tmh(!n T!;f' t;:o,m ':",,,1 Properly t~fl"H\I(.:-
<br />IH)" (II 'flIp1<.ht.'ll1"m: IH't,l;w;mg '"-gr,."ml:lnl
<br />l!\oqn$ af! <l9toonl$flt 10 llTa;';t\ c::sn Otl;t'>urStt-
<br />tn"flts10 tll\llOCO!'--
<br />i'l th~ CO(I$lru.;;tWfI Of 'mpm.u~t or real
<br />propt!!t,;
<br />(HI R '::{""l\fa{~1 !O CO/l~IH.lCl Of ll"P'OV(l mal
<br />P'OPCI1,. Of
<br />tllt! f<'l<$,rH;l or hll<~~(.nq 01 a t,<frllll;rUP _lr
<br />l!lf> t<l:lsmg nt l,vestock Qf O1~f ilrllm,)ls
<br />For lr-.~ ?:\If!)Os.c~ 01 claw,lie ('Ill, th~ ft,mli"hH\q .;:"
<br />"oods una wn.~ shall l:I':t ltotated as 111# Ol~.
<br />tluf.sli!m.enIQI!.:OJi.f}.
<br />(8'1 Um,l..-luQl1 Qn 'fUilli!lo;G p1,gperl,;, The tu"""
<br />. q-ua"l~ prop.<rty' ~r'; \1~ ..1~tll.$>P.~IIO.01
<br />feal. P{opQOy conslHj-CflC;'1 01 fmPf~(;nl tl.""H\-
<br />\":"'19 ag;tt!e'<nel'\l 'fX~i1J,"j$ 0'11,.
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<br />(i) in the case af s~Q~~graph ,<A_HI).J~{aal
<br />property wJth raspect. to which' ~he COtl.stnJc~
<br />lion. or improvEJm$nt halO befl'n '-or.i,! IO".be
<br />made: .
<br />
<br />~~~=EJ~~e o~;~<:~r~~~~~}~~~~
<br />.nO
<br />(iil) in the case 01 subpal'itgraph. (AWH), prop-
<br />erty subject to the tle~ !m~d by SEll:tI,on
<br />6321 a: the rime of tax llen lmng.i!f!p: ttle crop
<br />or the hvestock Of other animals'referred to'ln
<br />su.bpafagreph (A)(ill)
<br />(t) Plac~':'orfliing naUce;fOfm' .
<br />(1) Place tor filing. .The nOllce reteHed 10 in sub-
<br />5eClioll tal Shall bEt med-
<br />lA} Under state laws
<br />{l} Real 'property, In the case 0.1 faal prop-
<br />lIrly. In one office wilh!" tht: Slale (or the
<br />county, Of other govemmenlal15vbdi\liStonJ, a~
<br />omugnared by the taws of'such SiattJ, in'which
<br />Ihe Plopet1y subje(:t 10 l~ lien is situated: and
<br />(ilJ Pafsonai property, In Ihe case of personal
<br />~roperty: ~hetner tang.l)le odnlaf1giblf;.. in Ofl&
<br />office ....ilnin the State (or county, or other
<br />govemrnental subd,vlslOn), as designated by
<br />lr.e laws 01 sllch Slate. II' which the property
<br />$UtljocI to the hen!$ sltualed. 01
<br />lO) W(Ul clerk of UI$Ir.Ct courl In !he ot/lee 01
<br />l11e <;:itHk 01 Ihe !jmtoo Status dHottict court lor
<br />In' W':ic!i\1 <jjstnc! !O WhICh the ploperly subject
<br />10 the II!')" IS !lltuMed, whef\~t'lr the Slale hili! nOI
<br />by iaw deSl9f1aled OJ1(! ol/ice \"hK;11 meets lhe
<br />teqUlrements 01 subpQrllgraph iAl. or
<br />leI With recoroer 01 dooos oj H1e OlStncl 01
<br />COlumbli!l, In ttle ollle<! 01 the Recordet of Deeds
<br />ot 1M iJ~1tlcl of Coiumbul, II the pt"opetty sub-
<br />ject 10 IIle lien ;s SttW!I~ ,n the Q'Sinct 01
<br />Columlml
<br />(.2) Situs of pro?fily subject 10 lien. For fMpQ:lM of
<br />patltQtaphs \1) an!j j4). prop!!rty :JtlalJ ot! d.,...,moo [0
<br />b~ srlu.1\&O-
<br />{AJ Real prof)ll't1y If! the cmw af real" ptOpe"(t)-.
<br />at It& phy5kalloCal,on: or
<br />(8) Per:!iOflaI p10PNly In the C.M!! (II personal
<br />prOp'!rl)', whathp.r langiD10 or Inlfl:ngibhl", at me
<br />,O)$.jdence olliW taxp3y",1 ill lhe 1m", lh<;! not:c<'l
<br />01 benlsliled
<br />FOf PufposflS 01 PIIragrltpfl {2ltBl. lhe reSIQellCt' ot a
<br />corpOfal~n or piUl11<1f5hlp shaH 00 deiitnud 10 btllhe-
<br />place >'It wi"Ch If-.e pnnClpal ex~uliv.. oth<:e Qf lhe
<br />IllJsifleS5 \1> loc<lted, and. 1h\'l_f"'"!l;!~rlCti 9f a la.~~~r
<br />w~ resid(!On\:e is Wltl\wt the tiMed Sillies shall be
<br />dll..moo to bit Ullhl1 QIS1/1cl 01 CfJlumtll,1
<br />(3) Form. Tt>tJ form ':U1t1 t;(lnlll<ll 01111<1 nollcr. Hllor.Jf".;:llu
<br />"I :.ubse.;;tI(;n \<1) ,.t,al! lw p'es.::nped by the SoCwlllr)'
<br />S~tl nO\I~ llhaH 00 liallQ n.1twlthstQf\dlflg llrW Qth~r
<br />preViSIon 01 law re';llOri:hng lhtl larm Of ecnlenl of 3
<br />flOllceotiiet1 '
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