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 […]
38-6-2. Recorder’s duties. When a notice of the lien is recorded, the county recorder shall forthwith enter the notice of lien in an alphabetical federal lien index, or by grantor and grantee index, showing the name and residence of the taxpayer named in the notice, the collector’s serial number of the notice, the date and […]
38-6-3. Recording of certificate of discharge. When a certificate of discharge of any federal lien issued by the proper officer is recorded in the office of the county recorder where the notice of lien is recorded, the recorder shall enter the certificate of discharge with date of recording in the federal lien index or grantor […]
38-6-4. County to furnish indexes and files. The federal lien index and file for federal lien notices shall be furnished to the county recorders in the manner provided by law for the furnishing of books in which deeds are recorded. Amended by Chapter 121, 1990 General Session
