38-6-2 - Recorder's duties.
38-6-2. Recorder's duties.
When a notice of the lien is recorded, the county recorder shall forthwith enter the noticeof lien in an alphabetical federal lien index, or by grantor and grantee index, showing the nameand residence of the taxpayer named in the notice, the collector's serial number of the notice, thedate and hour of recording, and the amount of the lien with interest, penalties, and costs. Thecounty recorder shall record the "Federal Lien Notices," mail the original document to the personrecording the notice, and, if any notice so filed contains a legal description, index the lien againstthe real property described in the file.
Amended by Chapter 168, 1997 General Session