42-1152

42-1152. Filing of lien; notice;
recording

A. The notice prescribed in section 42-1151, subsection B may be filed by the
department against the taxpayer's real property located in any county by recording a
notice of lien in the form prescribed by subsection C of this section in the office of
the county recorder.

B. The notice prescribed in section 42-1151, subsection B may be filed by the
department against the taxpayer's personal property or rights to personal property
located within this state by recording a notice of lien in the form prescribed by
subsection C of this section in the office of the secretary of state.

C. A notice of lien recorded under this section shall specify the nature of the
tax, the amount of tax, interest and penalty and other amounts owed by the taxpayer to
the department that are due, the taxable periods for which such amounts are due and the
name and last known address of the taxpayer liable for such amounts.