State Codes and Statutes

Statutes > Missouri > T02 > C014 > 14_010

Notices of federal tax liens, filing--other federal liens on realproperty, filing.

14.010. 1. Notices of liens for internal revenue taxespayable to the United States of America and certificatesdischarging such liens shall be filed in the office of therecorder of deeds or in the office of the clerk of the circuitcourt as ex officio recorder of deeds of the county within whichthe property subject to the liens is situated.

2. Notices of liens upon real property for obligationspayable to the United States and certificates and noticesaffecting the liens shall be filed in the office of the recorderof deeds of the county in which the real property subject to theliens is situated.

3. All federal lien notices, which under any act of Congressor any regulation adopted thereto are required to be filed in thesame manner as notices of federal tax liens, shall be filed anddischarged in accordance with the provisions of sections 14.010to 14.040.

(RSMo 1939 § 3617, A.L. 1957 p. 726, A.L. 1988 S.B. 572)

Prior revision: 1929 § 3227

Effective 6-16-88

Revisor's note: Sections 14.010 to 14.050 are similar to provisions of the Uniform Federal Tax Lien Registration Act.

State Codes and Statutes

Statutes > Missouri > T02 > C014 > 14_010

Notices of federal tax liens, filing--other federal liens on realproperty, filing.

14.010. 1. Notices of liens for internal revenue taxespayable to the United States of America and certificatesdischarging such liens shall be filed in the office of therecorder of deeds or in the office of the clerk of the circuitcourt as ex officio recorder of deeds of the county within whichthe property subject to the liens is situated.

2. Notices of liens upon real property for obligationspayable to the United States and certificates and noticesaffecting the liens shall be filed in the office of the recorderof deeds of the county in which the real property subject to theliens is situated.

3. All federal lien notices, which under any act of Congressor any regulation adopted thereto are required to be filed in thesame manner as notices of federal tax liens, shall be filed anddischarged in accordance with the provisions of sections 14.010to 14.040.

(RSMo 1939 § 3617, A.L. 1957 p. 726, A.L. 1988 S.B. 572)

Prior revision: 1929 § 3227

Effective 6-16-88

Revisor's note: Sections 14.010 to 14.050 are similar to provisions of the Uniform Federal Tax Lien Registration Act.


State Codes and Statutes

State Codes and Statutes

Statutes > Missouri > T02 > C014 > 14_010

Notices of federal tax liens, filing--other federal liens on realproperty, filing.

14.010. 1. Notices of liens for internal revenue taxespayable to the United States of America and certificatesdischarging such liens shall be filed in the office of therecorder of deeds or in the office of the clerk of the circuitcourt as ex officio recorder of deeds of the county within whichthe property subject to the liens is situated.

2. Notices of liens upon real property for obligationspayable to the United States and certificates and noticesaffecting the liens shall be filed in the office of the recorderof deeds of the county in which the real property subject to theliens is situated.

3. All federal lien notices, which under any act of Congressor any regulation adopted thereto are required to be filed in thesame manner as notices of federal tax liens, shall be filed anddischarged in accordance with the provisions of sections 14.010to 14.040.

(RSMo 1939 § 3617, A.L. 1957 p. 726, A.L. 1988 S.B. 572)

Prior revision: 1929 § 3227

Effective 6-16-88

Revisor's note: Sections 14.010 to 14.050 are similar to provisions of the Uniform Federal Tax Lien Registration Act.