55-142.1 - Where notices and certificates affecting liens to be filed.
§ 55-142.1. Where notices and certificates affecting liens to be filed.
A. Notices of liens, certificates and other notices affecting federal taxliens or other federal liens shall be filed in accordance with this article.
B. Notices of liens upon real property for obligations payable to the UnitedStates, and certificates and notices affecting the liens, includingcertificates of redemption, shall be filed in the office of the clerk of thecircuit court of the county or city in which the real property subject to thelien is situated.
C. Notices of liens upon personal property, whether tangible or intangible,for obligations payable to the United States and certificates and noticesaffecting the liens shall be filed as follows:
1. If the person against whose interest the lien applies is a corporation ora partnership whose principal executive office is in this Commonwealth, asthese entities are defined in the internal revenue laws of the United States,in the office of the clerk of the State Corporation Commission.
2. In all other cases in the office of the clerk of the circuit court of thecounty or city (i) where the person against whose interest the lien appliesresides or (ii) in the case of a trust or a decedent's estate, havingjurisdiction over the qualification of the trustee or probate of the will, atthe time of filing of the notice of lien.
(1970, c. 76; 1986, c. 299; 1988, cc. 113, 388.)