42-1153

42-1153. Release or subordination of
lien

A. The department, at any time, may release all or any portion of the property
subject to the lien from the lien or subordinate the lien to other liens if it determines
that either:

1. The taxes are sufficiently secured by a lien on other property of the taxpayer.

2. The release or subordination of the lien will not endanger or jeopardize the
collection of such taxes.

B. In its discretion and at any time, the department may withdraw a notice of lien
that was recorded pursuant to this article if the department determines that any of the
following conditions applies:

1. The department's interests are best served by withdrawing the notice.

2. Filing the lien was premature or otherwise in violation of the department's
administrative procedures.

3. Withdrawing the notice will facilitate collecting the outstanding amount of
taxes, interest and penalties.

4. The taxpayer has entered into an installment payment agreement, unless the
agreement provides otherwise.

C. If any lien imposed by section 42-1151 has been satisfied and a notice of the
lien had been recorded by the department pursuant to section 42-1152, the department
shall issue a release of the lien to the person against whom the lien was claimed. The
department 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.

D. If a balance owed by a taxpayer has been abated pursuant to section 42-1004,
subsection B, paragraph 1, subdivision (a), the department is not required to record a
release of the lien under this section, but on the taxpayer's written request, the
department shall provide a certificate of release to the taxpayer.

E. A certificate by the department 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.