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H.B. 370 Enrolled

    

RECORDING FEDERAL TAX LIENS

    
1997 GENERAL SESSION

    
STATE OF UTAH

    
Sponsor: Richard M. Siddoway

    Kevin S. Garn
    Don E. Bush
    Blake D. Chard
Sheryl L. Allen
Susan J. Koehn
Nora B. Stephens
Marda Dillree

    AN ACT RELATING TO LIENS, FEDERAL TAX LIENS; AMENDING PROVISIONS ON
    RECORDING FEDERAL TAX LIENS; PROVIDING FOR GRANTOR AND GRANTEE
    INDEX; REQUIRING RECORDING OF THE CERTIFICATE OF DISCHARGE; AND
    MAKING TECHNICAL CHANGES.
    This act affects sections of Utah Code Annotated 1953 as follows:
    AMENDS:
         38-6-1, as last amended by Chapter 121, Laws of Utah 1990
         38-6-2, as last amended by Chapter 121, Laws of Utah 1990
         38-6-3, as last amended by Chapter 43, Laws of Utah 1991
    Be it enacted by the Legislature of the state of Utah:
        Section 1. Section 38-6-1 is amended to read:
         38-6-1. Notice by recording with county recorder.
        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 [filed] recorded in the office of the county recorder of the county
    within which any property subject to the lien is situated.
        Section 2. Section 38-6-2 is amended to read:
         38-6-2. Recorder's duties.
        When a notice of the lien is [filed] recorded, the county recorder shall forthwith enter the
    notice of lien in an alphabetical federal lien index, or by grantor and grantee index, showing[, on
    one line,] the name and residence of the taxpayer named in the notice, the collector's serial number
    of the notice, the date and hour of [filing] recording, and the amount of the lien with interest,

    penalties, and costs. The county recorder shall [file and keep all original notices so filed in
    numerical order in a file designated] record the "Federal Lien Notices,"[;] mail the original document
    to the person recording the notice, and, if any notice so filed contains a legal description, [it shall be
    indexed] index the lien against the real property described in the file.
        Section 3. Section 38-6-3 is amended to read:
         38-6-3. Recording of certificate of discharge.
        When a certificate of discharge of any federal lien issued by the proper officer is [filed]
    recorded in the office of the county recorder where the notice of lien is [filed] recorded, the recorder
    shall enter the certificate of discharge with date of [filing] recording in the federal lien index [on the
    line where notice of the lien so discharged is entered and shall permanently attach the certificate of
    discharge to the notice of lien.] or grantor and grantee index and return the original document to the
    person recording. If the lien, when [filed,] recorded, contained a legal description of real property,
    the recorder [may] shall require that the certificate of discharge contain the legal description. The
    recorder shall index the certificate of discharge to that property.

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