46:16-13 - Federal tax liens and certificates of discharge therefrom; record, filing and indexing; effect of failure to record and file - New-jersey Statutes

State Codes and Statutes

Statutes > New-jersey > Title-46 > Section-46-16 > 46-16-13

46:16-13.    Federal tax liens and certificates of discharge therefrom; record, filing and indexing; effect of failure to record and file
     46:16-13. Notices of Federal tax liens and certificates discharging such liens, which, by the provisions of Title 26 of the Code of Laws of the United States, are made a lien upon all the property and rights to property belonging to the persons against whom Federal taxes are or may be assessed, may be filed in the office of the county recording officer of the county or counties wherein the property subject to such liens is situate, and shall be forthwith recorded in a book to be kept for that purpose entitled "Federal liens," and shall, immediately upon such filing, be indexed in an index book entitled "index of Federal liens," which index shall indicate the date of filing, the place of record and the names of the parties thereto. Each county recording officer shall be authorized to charge for the filing and recording of notices of Federal tax liens or certificates of discharge therefrom the same fees as may be charged at the time of such filing and recording for the docketing of judgments from the Superior Court.

    No Federal tax shall be a valid lien as against any mortgagee, pledgee, purchaser or judgment creditor until the notice thereof shall be filed as provided by this section.

    Amended 1953,c.44,s.7; 1963,c.143; 1991,c.91,s.464.

State Codes and Statutes

Statutes > New-jersey > Title-46 > Section-46-16 > 46-16-13

46:16-13.    Federal tax liens and certificates of discharge therefrom; record, filing and indexing; effect of failure to record and file
     46:16-13. Notices of Federal tax liens and certificates discharging such liens, which, by the provisions of Title 26 of the Code of Laws of the United States, are made a lien upon all the property and rights to property belonging to the persons against whom Federal taxes are or may be assessed, may be filed in the office of the county recording officer of the county or counties wherein the property subject to such liens is situate, and shall be forthwith recorded in a book to be kept for that purpose entitled "Federal liens," and shall, immediately upon such filing, be indexed in an index book entitled "index of Federal liens," which index shall indicate the date of filing, the place of record and the names of the parties thereto. Each county recording officer shall be authorized to charge for the filing and recording of notices of Federal tax liens or certificates of discharge therefrom the same fees as may be charged at the time of such filing and recording for the docketing of judgments from the Superior Court.

    No Federal tax shall be a valid lien as against any mortgagee, pledgee, purchaser or judgment creditor until the notice thereof shall be filed as provided by this section.

    Amended 1953,c.44,s.7; 1963,c.143; 1991,c.91,s.464.

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State Codes and Statutes

Statutes > New-jersey > Title-46 > Section-46-16 > 46-16-13

46:16-13.    Federal tax liens and certificates of discharge therefrom; record, filing and indexing; effect of failure to record and file
     46:16-13. Notices of Federal tax liens and certificates discharging such liens, which, by the provisions of Title 26 of the Code of Laws of the United States, are made a lien upon all the property and rights to property belonging to the persons against whom Federal taxes are or may be assessed, may be filed in the office of the county recording officer of the county or counties wherein the property subject to such liens is situate, and shall be forthwith recorded in a book to be kept for that purpose entitled "Federal liens," and shall, immediately upon such filing, be indexed in an index book entitled "index of Federal liens," which index shall indicate the date of filing, the place of record and the names of the parties thereto. Each county recording officer shall be authorized to charge for the filing and recording of notices of Federal tax liens or certificates of discharge therefrom the same fees as may be charged at the time of such filing and recording for the docketing of judgments from the Superior Court.

    No Federal tax shall be a valid lien as against any mortgagee, pledgee, purchaser or judgment creditor until the notice thereof shall be filed as provided by this section.

    Amended 1953,c.44,s.7; 1963,c.143; 1991,c.91,s.464.