Notices of liens for taxes payable to the United States of America, other federal
liens created under acts of Congress or regulations adopted pursuant to those acts,
and certificates discharging those liens, shall be recorded in the office of the county
recorder of the county within which any property subject to the lien is situated.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.