43-567. Lien for tax on trust income
A. Upon the recording of an abstract of judgment or a copy thereof by the
department with the county recorder of any county for any taxes, interest and penalties
due from the grantor of the trust on income of the trust which is taxable to the grantor
under chapter 13 of this title, and upon its giving notice of the recording to the
fiduciary or fiduciaries of the trust, the amount of the taxes, interest and penalties
constitute a lien upon all property of the trust in the county owned by the trust and any
property acquired before the expiration of the lien. The lien has the force, effect and
priority of a judgment lien.
B. The notice required to be given by subsection A of this section may be served
upon the fiduciary personally or by mail. If made by mail, service shall be made by
registered mail and shall be addressed to the fiduciary at his address as it appears in
the records of the department.
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