Pennsylvania Statutes Title 74 P.S. United States § 157-3. Place of filing

(a) Filing required.--Notices of liens, certificates and other notices affecting Federal tax liens or other Federal liens must be filed in accordance with this act.

(b) Liens on real property.--Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the prothonotary of the county in which the real property subject to the liens is situated.

(c) Liens on personal property.--Notices of Federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the prothonotary of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.