382.480 Filing of federal liens.

342 words·~2 min read·/ky/chapter-382/382-480

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Notices of tax liens payable to the United States and certificates discharging such

liens shall be filed by the collector of internal revenue, in duplicate, in the office of

the county clerk of each county within which the property subject to the lien is

located.

(2)When a notice of a federal tax lien is filed, the county clerk shall forthwith enter the

same in an alphabetical federal tax lien index, showing on one

(1)line the name and

residence of the taxpayer named in the notice, the collector's serial number of such

notice, the date and hour of filing, and the amount of tax and penalties. He shall

endorse on both the original and duplicate copies of the notice the date and hour of

filing and shall mail the duplicate to the collector of internal revenue from whom

received. The county clerk shall file and keep all original notices so filed, in

numerical order, in a file designated "Federal Tax Lien Notices," or in the

encumbrance book.

(3)Notices of all other liens payable to the United States, including, but not limited to

environmental protection liens, and certificates discharging such liens shall be filed,

in duplicate, in the office of the county clerk of each county within which the

property subject to the lien is located.

(4)When a notice of a federal lien as provided by subsection

(3)of this section is filed,

the county clerk shall forthwith enter the same in an alphabetical federal lien index,

showing on one

(1)line the name and residence of the property owner named in the

notice, identifying the specific lien holder, the date and hour of filing, and the

amount of the lien. He shall indorse on both the original and duplicate copies of the

notice the date and hour of filing and shall mail the duplicate to the lien holder from

whom received. The county clerk shall file and keep all original notices so filed, in

numerical order, in a file designated "Federal Lien Notices," or in the encumbrance

book.