79-2601. Period of lien of tax certificate; extension. No tax certificate issued for the sale of real estate for delinquent taxes to an individual for which no tax deed shall have been taken out shall be a lien on such real estate after the expiration of five years from the date of such sale: Provided, […]
79-2602. Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension. When any real estate is or has been bid off for delinquent taxes to cities or counties and the tax certificate assigned, the lien thereof shall not be valid without a tax deed taken thereon […]
79-2603. Same; prior certificates. In all cases where real property has been heretofore sold to individuals or to counties or cities for delinquent taxes, and the tax certificates assigned, the provisions of the foregoing sections shall apply to them, except that such person holding such tax certificates shall have one year after the taking effect […]
79-2604. Same; lien not impaired when deed fails to pass title or when real property bid off to city or county. Nothing herein shall be construed to impair the lien for taxes on real estate deeded for delinquent taxes, in case the deed shall from any cause fail to pass a title to such property; […]
79-2613. Federal liens; application of act thereto. This act applies only to federal tax liens and to other federal liens’ notices of which under any act of congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens. History: L. 1988, ch. […]
79-2614. Same; place of filing. (a) Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with the provisions of this act. (b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be […]
79-2615. Same; entitlement of lien to be filed. Certification of notices of liens, certificates or other notices affecting federal liens by the secretary of the treasury of the United States or the secretary’s designee, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, […]
79-2616. Same; duties of filing officers; methods of filing; certificate of notices on file; copies of documents on file, fees. (a) If a notice of federal lien, a refiling of a notice of federal lien or a notice of revocation of any certificate described in subsection (b) is presented to a filing officer who is: […]
79-2617. Same; filing fees. The filing officer shall charge the same filing and information retrieval fees and credit the amounts in the same manner as financing statements filed under part 5 of article 9 of the uniform commercial code and amendments thereto. History: L. 1988, ch. 379, § 5; L. 2002, ch. 159, § 6; […]
79-2618. Same; uniform application and construction. This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among states enacting it. History: L. 1988, ch. 379, § 6; April 7.
79-2619. Same; citation of act. This act may be cited as the uniform federal lien registration act. History: L. 1988, ch. 379, § 7; April 7.
