77-3902. Terms, defined.
115 words·~1 min read·
/ne/chapter-77/77-3902A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of the Uniform State Tax Lien Registration and Enforcement Act:
(1)Appropriate filing officer means
(a)with respect to real property subject to a tax lien, the register of deeds of the county or counties in which the real property is situated and
(b)with respect to personal property subject to a tax lien, the Secretary of State; and
(2)Any reference to tax, taxes, fee, or tax program shall be construed to include any tax, fee, or in-lieu-of-tax contribution which is imposed by the laws of this state and administered or collected and enforced by the Tax Commissioner or Commissioner of Labor, unless a tax lien is otherwise provided for by law.