28-5940. Perfection of lien
A. The director may perfect the lien imposed by section 28-5939 against the
taxpayer's real property located in any county by recording a notice of lien in the form
prescribed by subsection D of this section in the office of the county recorder.
B. The director may perfect the lien imposed by section 28-5939 against the
taxpayer's personal property or rights to personal property located in this state by
recording a notice of lien in the form prescribed by subsection D of this section in the
office of the secretary of state.
C. From the time of perfecting the lien imposed by section 28-5939 in the manner
provided by this section, the lien, with accruing interest, is superior to all other
liens and encumbrances perfected thereafter.
D. A notice of lien recorded under this section shall specify the nature of the
tax, amount of tax, interest and penalty due, taxable periods for which the amounts are
due and the name and last known address of the taxpayer liable for the amounts.
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