38-6-1. Notice by recording with county recorder.
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38-6-1. Notice by recording with county recorder.
Notices of liens for taxes payable to the United States of America, other federal liens created under acts of Congress or regulations adopted pursuant to those acts, and certificates discharging those liens, shall be recorded in the office of the county recorder of the county within which any property subject to the lien is situated.
Amended by Chapter 168 , 1997 General Session