Personal property tax lien record - Priority of liens - Release of lien for purposes of sale - Collection of delinquent personal taxes and penalties - Tax lien docket - Treasurer's statement

Official textoscn.netlast amended May 18, 2020

# A.

Except for periods governed by the provisions of subsection
C of Section 3148 of this title, within thirty (30) days after publication of the general notice required in the provisions of Section 3102 of this title, the county treasurer shall cause a personal property tax lien record to be made in a docket for such purpose, showing the names and addresses of all persons, firms, and corporations owing delinquent personal property taxes, setting forth the delinquent years and amounts due and unpaid, together with penalty and costs as provided for by Section 2913 of this title.
The liens are superior to all other liens, conveyances or encumbrances filed subsequent thereto, on real or personal property.
The tax lien shall be a lien on all personal and real property of the person, firm, or corporation owing the delinquent tax for a period of seven (7) years from the date of the tax lien, except as otherwise provided in subsection B of this section. If such a lien is not collected within seven (7) years from the date upon which such tax became due and payable, the unpaid personal property taxes shall cease to be a lien upon any real or personal property of the person, firm, or corporation owing the tax. The provisions of this section shall not apply to taxes which became due or payable prior to January 1, 1971.

# B.

A tax lien on real property of a business arising from delinquent personal property taxes of the business may be released for purposes of a sale of such real property upon application to and approval of the county treasurer. No lien shall be released unless all excess proceeds of the sale are paid to the county treasurer in payment of the personal property taxes which are the subject of the lien. If a county treasurer determines that such a lien should be released, the county treasurer shall make an entry in the county treasurer's tax records indicating that the lien has been removed from the real property to be sold. The tax lien shall remain valid as to all other property of the taxpayer. As used in this subsection, "excess proceeds" means all proceeds over those needed to satisfy any liens on the property which have priority over the personal property tax lien of the county.

# C.

It shall be the duty of the county treasurer to collect all delinquent personal taxes due and unpaid, together with penalties and costs, as provided for by Section 2913 of this title, and costs and lien fee in the amount of Five Dollars ($5.00), and, upon receiving the same, shall release the lien on the personal property tax lien docket.

# D.

The county treasurer shall keep a personal property tax lien docket in the form prescribed by the State Auditor and Inspector and shall enter on the docket the names and addresses of delinquent taxpayers along with the other information required by the provisions of this section.

# E.

Upon compliance with the provisions of this section and
Section 3102 of this title, the county treasurer may enter in the personal property tax lien docket the following statement:
"All unpaid items contained in this tax roll have been transferred to the personal property tax lien docket for this year."
No further entries are required and the personal property tax roll for that year may be closed. The provisions of this section apply to all personal property tax rolls after 1970. Except as otherwise provided by subsection B of this section, all unpaid personal property taxes shall become a lien on any real estate owned by the taxpayer.

Amendment history

Added by Laws 1965, c. 501, § 2. Amended by Laws 1970, c. 299, § 3, emerg. eff. April 28, 1970; Laws 1971, c. 165, § 2, emerg. eff. May 25, 1971; Laws 1975, c. 186, § 1, emerg. eff. May 23, 1975; Laws 1979, c. 30, § 124, emerg. eff. April 6, 1979; Laws 1984, c. 195, § 4, eff. Jan. 1, 1985; Laws 1990, c. 63, § 4, eff. Jan. 1, 1991; Laws 1991, c. 41, § 2, emerg. eff. April 4, 1991. Renumbered from § 24306 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 1997, c. 340, § 6, emerg. eff. June 9, 1997; Laws 2020, c. 25, § 2, emerg. eff. May 18, 2020.

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