(a) General. -- Any tax, additions to tax, penalties or interest due and payable under this article or any of the other articles of this chapter to which this article is applicable shall be a debt due this state. It shall be a personal obligation of the taxpayer and shall be a lien upon the real and personal property of the taxpayer.
(b) Duration of lien. -- The lien created by this section shall continue until the liability for the tax, additions to tax, penalties and interest is satisfied or upon the expiration of ten years from the date the tax, additions to tax, penalties and interest are due and payable under section eight of this article or the date the tax return is filed, whichever is later.
(c) Recordation. -- The lien created by this section shall be subject to the restrictions and conditions embodied in article ten- c, chapter thirty-eight of this code and any amendment made or which may hereafter be made thereto: Provided, That the notice of lien shall indicate the date the tax, additions to tax, penalties and interest are due and payable under section eight of this article or the date the tax return was filed.
(d) Release or subordination. -- The tax commissioner, pursuant to rules or regulations prescribed by him, may issue his certificate of release of any lien created pursuant to this section when the debt is adequately secured by bond or other security. He shall issue his certificate of release when the debt secured has been satisfied. The certificate of release shall be issued in duplicate. One copy shall be forwarded to the taxpayer, and the other copy shall be forwarded to the clerk of the county commission of the county wherein the lien is recorded. The clerk of the county commission shall record the release without payment of any fee and such recordation shall constitute a release and full discharge of the lien. The tax commissioner may issue his certificate of release of any such lien as to all or any part of the property subject to the lien, or may subordinate such lien to any other lien or interest, but only if there is paid to the state an amount not less than the value of the interest of the state in such property, or if the interest of the state in such property has no value.
(e) Foreclosure. -- The tax commissioner may enforce any lien created and recorded under this section, against any property subject to such lien by civil action in the circuit court of the county wherein such property is located, in order to subject such property to the payment of the tax secured by such lien. All persons having liens upon or having any interest in the property shall be made parties to such action. The court may appoint a receiver or commissioner who shall ascertain and report all liens, claims and interests in and upon the property, the validity, amount and priority of each. The court shall, after notice to all parties, proceed to adjudicate all matters involved therein, shall determine the validity, amount and priorities of all liens, claims and interests in and upon the property and shall decree a sale of such property by the sheriff or any commissioner to whom the action is referred, and shall decree distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties.
(f) Discharge of lien. -- A sale of property against which the state has a lien under this section, made pursuant to an instrument creating a lien on such property, or made pursuant to a statutory lien on such property, or made pursuant to a judicial order to enforce any judgment in any civil action, shall be made subject to and without disturbing the state tax lien if the state tax lien was recorded more than thirty days before such sale, unless:
(1) The tax commissioner is made a party to such civil action, or
(2) The tax commissioner is given notice of such sale in writing not less than fifteen days prior to sale, or
(3) The tax commissioner consents to such sale. Such notice shall contain the name of the owner of the property and the social security number or federal employer identification number of the owner.
(a) General. -- Any tax, additions to tax, penalties or interest due and payable under this article or any of the other articles of this chapter to which this article is applicable shall be a debt due this state. It shall be a personal obligation of the taxpayer and shall be a lien upon the real and personal property of the taxpayer.
(b) Duration of lien. -- The lien created by this section shall continue until the liability for the tax, additions to tax, penalties and interest is satisfied or upon the expiration of ten years from the date the tax, additions to tax, penalties and interest are due and payable under section eight of this article or the date the tax return is filed, whichever is later.
(c) Recordation. -- The lien created by this section shall be subject to the restrictions and conditions embodied in article ten- c, chapter thirty-eight of this code and any amendment made or which may hereafter be made thereto: Provided, That the notice of lien shall indicate the date the tax, additions to tax, penalties and interest are due and payable under section eight of this article or the date the tax return was filed.
(d) Release or subordination. -- The tax commissioner, pursuant to rules or regulations prescribed by him, may issue his certificate of release of any lien created pursuant to this section when the debt is adequately secured by bond or other security. He shall issue his certificate of release when the debt secured has been satisfied. The certificate of release shall be issued in duplicate. One copy shall be forwarded to the taxpayer, and the other copy shall be forwarded to the clerk of the county commission of the county wherein the lien is recorded. The clerk of the county commission shall record the release without payment of any fee and such recordation shall constitute a release and full discharge of the lien. The tax commissioner may issue his certificate of release of any such lien as to all or any part of the property subject to the lien, or may subordinate such lien to any other lien or interest, but only if there is paid to the state an amount not less than the value of the interest of the state in such property, or if the interest of the state in such property has no value.
(e) Foreclosure. -- The tax commissioner may enforce any lien created and recorded under this section, against any property subject to such lien by civil action in the circuit court of the county wherein such property is located, in order to subject such property to the payment of the tax secured by such lien. All persons having liens upon or having any interest in the property shall be made parties to such action. The court may appoint a receiver or commissioner who shall ascertain and report all liens, claims and interests in and upon the property, the validity, amount and priority of each. The court shall, after notice to all parties, proceed to adjudicate all matters involved therein, shall determine the validity, amount and priorities of all liens, claims and interests in and upon the property and shall decree a sale of such property by the sheriff or any commissioner to whom the action is referred, and shall decree distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties.
(f) Discharge of lien. -- A sale of property against which the state has a lien under this section, made pursuant to an instrument creating a lien on such property, or made pursuant to a statutory lien on such property, or made pursuant to a judicial order to enforce any judgment in any civil action, shall be made subject to and without disturbing the state tax lien if the state tax lien was recorded more than thirty days before such sale, unless:
(1) The tax commissioner is made a party to such civil action, or
(2) The tax commissioner is given notice of such sale in writing not less than fifteen days prior to sale, or
(3) The tax commissioner consents to such sale. Such notice shall contain the name of the owner of the property and the social security number or federal employer identification number of the owner.
(a) General. -- Any tax, additions to tax, penalties or interest due and payable under this article or any of the other articles of this chapter to which this article is applicable shall be a debt due this state. It shall be a personal obligation of the taxpayer and shall be a lien upon the real and personal property of the taxpayer.
(b) Duration of lien. -- The lien created by this section shall continue until the liability for the tax, additions to tax, penalties and interest is satisfied or upon the expiration of ten years from the date the tax, additions to tax, penalties and interest are due and payable under section eight of this article or the date the tax return is filed, whichever is later.
(c) Recordation. -- The lien created by this section shall be subject to the restrictions and conditions embodied in article ten- c, chapter thirty-eight of this code and any amendment made or which may hereafter be made thereto: Provided, That the notice of lien shall indicate the date the tax, additions to tax, penalties and interest are due and payable under section eight of this article or the date the tax return was filed.
(d) Release or subordination. -- The tax commissioner, pursuant to rules or regulations prescribed by him, may issue his certificate of release of any lien created pursuant to this section when the debt is adequately secured by bond or other security. He shall issue his certificate of release when the debt secured has been satisfied. The certificate of release shall be issued in duplicate. One copy shall be forwarded to the taxpayer, and the other copy shall be forwarded to the clerk of the county commission of the county wherein the lien is recorded. The clerk of the county commission shall record the release without payment of any fee and such recordation shall constitute a release and full discharge of the lien. The tax commissioner may issue his certificate of release of any such lien as to all or any part of the property subject to the lien, or may subordinate such lien to any other lien or interest, but only if there is paid to the state an amount not less than the value of the interest of the state in such property, or if the interest of the state in such property has no value.
(e) Foreclosure. -- The tax commissioner may enforce any lien created and recorded under this section, against any property subject to such lien by civil action in the circuit court of the county wherein such property is located, in order to subject such property to the payment of the tax secured by such lien. All persons having liens upon or having any interest in the property shall be made parties to such action. The court may appoint a receiver or commissioner who shall ascertain and report all liens, claims and interests in and upon the property, the validity, amount and priority of each. The court shall, after notice to all parties, proceed to adjudicate all matters involved therein, shall determine the validity, amount and priorities of all liens, claims and interests in and upon the property and shall decree a sale of such property by the sheriff or any commissioner to whom the action is referred, and shall decree distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties.
(f) Discharge of lien. -- A sale of property against which the state has a lien under this section, made pursuant to an instrument creating a lien on such property, or made pursuant to a statutory lien on such property, or made pursuant to a judicial order to enforce any judgment in any civil action, shall be made subject to and without disturbing the state tax lien if the state tax lien was recorded more than thirty days before such sale, unless:
(1) The tax commissioner is made a party to such civil action, or
(2) The tax commissioner is given notice of such sale in writing not less than fifteen days prior to sale, or
(3) The tax commissioner consents to such sale. Such notice shall contain the name of the owner of the property and the social security number or federal employer identification number of the owner.
