42-1151. Lien A. If any tax, interest, penalty or other amount owed by the taxpayer to the department that the department is required to collect is not paid by a taxpayer when due, such unpaid amounts constitute a lien upon all property and rights to property, whether real or personal, belonging to the taxpayer or […]
42-1152. Filing of lien; notice; recording A. The notice prescribed in section 42-1151, subsection B may be filed by the department against the taxpayer’s real property located in any county by recording a notice of lien in the form prescribed by subsection C of this section in the office of the county recorder. B. The […]
42-1153. Release or subordination of lien A. The department, at any time, may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if it determines that either: 1. The taxes are sufficiently secured by a lien on other property of the taxpayer. […]
42-1154. Priority of tax claim A. The amounts required to be collected by the department, with interest and penalties, shall be satisfied first in any of the following cases: 1. If the person is insolvent. 2. If the person makes a voluntary assignment of assets. 3. If the estate of the person in the hands […]
42-1155. Voluntary liens on property; security for delinquent taxes The department may accept voluntary liens on real or personal property pledged by any person as security for any tax which the department is required to collect which is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in all […]
