Liens, motor fuel tax--notice of, satisfaction--record content.
142.947. 1. The tax imposed by this chapter, together with anypenalties and interest that may accrue, shall constitute a first lien onall property, both real and personal, of the person owing such tax. Suchlien shall have priority over any other lien, except the liens for state,county and municipal real and personal property taxes and liens of any bonafide mortgagee, pledgee, judgment creditor, or title of any purchaser whoserights have attached prior to the time the delinquent tax shall have becomepayable.
2. The director or his agents or appointees shall file notice of suchlien in duplicate with the recorder of deeds in the county in which suchperson resides or in which such person's, if other than a natural person,principal place of business is located. To such notice shall be securelyattached a copy of the assessment of the director of revenue as to thedelinquent tax. Upon notice being filed, the recorder shall record onecopy in the land records of his office and the other shall be filed as arechattel mortgages, and after being so filed the notice shall impart thesame notice as do other instruments there filed or recorded. The directormay file a like notice in the same manner in any county in which suchperson shall own real estate and personal property and it shall be accordedthe same effect.
3. Upon payment of the tax, penalty and interest set forth in theassessment attached to the notice of lien, the director shall satisfy thelien record by notifying the recorder of deeds by registered or certifiedletter that such payment has been made. Upon the receipt of any suchletter, the recorder shall mark the record satisfied and note the date ofsuch satisfaction.
4. The director shall keep a record of such liens filed; the date offiling; the tax due; and the date satisfied, and shall upon request furnishsuch information to any person desiring the same.
Liens, motor fuel tax--notice of, satisfaction--record content.
142.947. 1. The tax imposed by this chapter, together with anypenalties and interest that may accrue, shall constitute a first lien onall property, both real and personal, of the person owing such tax. Suchlien shall have priority over any other lien, except the liens for state,county and municipal real and personal property taxes and liens of any bonafide mortgagee, pledgee, judgment creditor, or title of any purchaser whoserights have attached prior to the time the delinquent tax shall have becomepayable.
2. The director or his agents or appointees shall file notice of suchlien in duplicate with the recorder of deeds in the county in which suchperson resides or in which such person's, if other than a natural person,principal place of business is located. To such notice shall be securelyattached a copy of the assessment of the director of revenue as to thedelinquent tax. Upon notice being filed, the recorder shall record onecopy in the land records of his office and the other shall be filed as arechattel mortgages, and after being so filed the notice shall impart thesame notice as do other instruments there filed or recorded. The directormay file a like notice in the same manner in any county in which suchperson shall own real estate and personal property and it shall be accordedthe same effect.
3. Upon payment of the tax, penalty and interest set forth in theassessment attached to the notice of lien, the director shall satisfy thelien record by notifying the recorder of deeds by registered or certifiedletter that such payment has been made. Upon the receipt of any suchletter, the recorder shall mark the record satisfied and note the date ofsuch satisfaction.
4. The director shall keep a record of such liens filed; the date offiling; the tax due; and the date satisfied, and shall upon request furnishsuch information to any person desiring the same.
Liens, motor fuel tax--notice of, satisfaction--record content.
142.947. 1. The tax imposed by this chapter, together with anypenalties and interest that may accrue, shall constitute a first lien onall property, both real and personal, of the person owing such tax. Suchlien shall have priority over any other lien, except the liens for state,county and municipal real and personal property taxes and liens of any bonafide mortgagee, pledgee, judgment creditor, or title of any purchaser whoserights have attached prior to the time the delinquent tax shall have becomepayable.
2. The director or his agents or appointees shall file notice of suchlien in duplicate with the recorder of deeds in the county in which suchperson resides or in which such person's, if other than a natural person,principal place of business is located. To such notice shall be securelyattached a copy of the assessment of the director of revenue as to thedelinquent tax. Upon notice being filed, the recorder shall record onecopy in the land records of his office and the other shall be filed as arechattel mortgages, and after being so filed the notice shall impart thesame notice as do other instruments there filed or recorded. The directormay file a like notice in the same manner in any county in which suchperson shall own real estate and personal property and it shall be accordedthe same effect.
3. Upon payment of the tax, penalty and interest set forth in theassessment attached to the notice of lien, the director shall satisfy thelien record by notifying the recorder of deeds by registered or certifiedletter that such payment has been made. Upon the receipt of any suchletter, the recorder shall mark the record satisfied and note the date ofsuch satisfaction.
4. The director shall keep a record of such liens filed; the date offiling; the tax due; and the date satisfied, and shall upon request furnishsuch information to any person desiring the same.
