14.010. Notices of federal tax liens, filing — other federal liens on real property, filing.

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

14.010. Notices of federal tax liens, filing — other federal liens on real property, filing. — 1. Notices of liens for internal revenue taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the recorder of deeds or in the office of the clerk of the circuit court as ex officio recorder of deeds of the county within which the property subject to the liens is situated.

2. Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the recorder of deeds of the county in which the real property subject to the liens is situated.

3. All federal lien notices, which under any act of Congress or any regulation adopted thereto are required to be filed in the same manner as notices of federal tax liens, shall be filed and discharged in accordance with the provisions of sections 14.010 to 14.040 .

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(RSMo 1939 § 3617, A.L. 1957 p. 726, A.L. 1988 S.B. 572)

Prior revision: 1929 § 3227

Effective 6-16-88

Revisor's Note: Sections 14.010 to 14.050 are similar to provisions of the Uniform Federal Tax Lien Registration Act.