28-5941. Release of lien
A. At any time, the director may release all or any portion of the property subject
to the lien from the lien or subordinate the lien to other liens if the director
determines that the taxes are sufficiently secured by a lien on other property of the
taxpayer or that the release or subordination of the lien will not endanger or jeopardize
the collection of the taxes. A certificate by the director to the effect that any
property has been released from the lien or that the lien has been subordinated to other
liens is conclusive evidence that the property has been released or that the lien has
been subordinated as provided in the certificate.
B. If any lien imposed by section 28-5939 has been satisfied and a notice of the
lien had been recorded pursuant to section 28-5940, the director shall issue a release of
the lien to the person against whom the lien was claimed. The director shall record the
lien release in any county where the original lien was recorded and in the office of the
secretary of state, if applicable.
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