§ 34-34-1 - Duty of city or town to receive and file liens.
SECTION 34-34-1
§ 34-34-1 Duty of city or town to receiveand file liens. – It shall be the duty of the recorder of deeds or the city or town clerk, havingcustody of the land records, in the several cities and towns in this state, toreceive, file and index any and all notices of liens in favor of the UnitedStates for taxes due the United States, and of other liens notices of whichunder any act of congress or any regulation adopted pursuant thereto arerequired or permitted to be filed, or any copies thereof, duly certified by thedirector of internal revenue in whose district the state is situated, or by anyother officer having legal custody of the records of notices of liens, withlike effect as by existing law he or she is required to receive and recordliens, deeds, and conveyances.