124C.4 - CLAIM OF STATE.
124C.4 CLAIM OF STATE.
1. An amount for which a person having control over a clandestine
laboratory is liable to the state shall constitute a lien in favor of
the state upon all property and rights to property, real and
personal, belonging to that person. This lien shall attach at the
time the charges set out in section 124C.3 become due and payable and
shall continue for ten years from the time the lien attaches unless
sooner released or otherwise discharged. The lien may be extended,
within ten years from the date the lien attaches, by filing a notice
with the appropriate county official of the appropriate county and
from the time of filing the lien shall be extended as to the property
in that county for ten years, unless sooner released or otherwise
discharged, with no limit on the number of extensions.
2. In order to preserve the lien against subsequent mortgagees,
purchasers, or judgment creditors for value and without notice of the
lien, the commissioner shall file with the recorder of the county in
which the property is located a notice of the lien. A laboratory
cleanup lien shall be recorded in the index of income tax liens in
the county.
3. Each notice of lien shall be endorsed with the day, hour, and
minute when the notice was filed for recording and the document
reference number, and the notice shall be preserved, indexed, and
recorded in the manner provided for recording real estate mortgages.
The lien is effective from the time of its indexing. The department
shall pay recording fees as provided by section 331.604 for the
recording of the lien or for its satisfaction.
4. Upon payment of a charge for which the commissioner has filed
a notice of lien with a county, the commissioner shall immediately
file with the county a satisfaction of the charge and the
satisfaction of the charge shall be indicated on the index.
5. The attorney general, upon the request of the commissioner,
shall bring an action at law or in equity, without bond, to enforce
payment of any charges or penalties, and in such action the attorney
general shall have the assistance of the county attorney of the
county in which the action is pending.
6. The remedies available to the state in this chapter shall be
cumulative and no action taken by the commissioner or attorney
general shall be construed to be an election on the part of the state
to pursue any remedy to the exclusion of any other remedy provided by
law. Section History: Recent Form
93 Acts, ch 141, § 4; 2002 Acts, ch 1113, §2; 2009 Acts, ch 27,
§3; 2009 Acts, ch 41, §185