H.B. 370

1

RECORDING FEDERAL TAX LIENS
2 1997 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Richard M. Siddoway
5 AN ACT RELATING TO LIENS, FEDERAL TAX LIENS; AMENDING PROVISIONS ON
6 RECORDING FEDERAL TAX LIENS; PROVIDING FOR GRANTOR AND GRANTEE
7 INDEX; REQUIRING RECORDING OF THE CERTIFICATE OF DISCHARGE; AND
8 MAKING TECHNICAL CHANGES.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 AMENDS:
11 38-6-1, as last amended by Chapter 121, Laws of Utah 1990
12 38-6-2, as last amended by Chapter 121, Laws of Utah 1990
13 38-6-3, as last amended by Chapter 43, Laws of Utah 1991
14 Be it enacted by the Legislature of the state of Utah:
15 Section 1. Section 38-6-1 is amended to read:
16 38-6-1. Notice by recording with county recorder.
17 Notices of liens for taxes payable to the United States of America, other federal liens
18 created under acts of Congress or regulations adopted pursuant to those acts, and certificates
19 discharging those liens, shall be [filed] recorded in the office of the county recorder of the county
20 within which any property subject to the lien is situated.
21 Section 2. Section 38-6-2 is amended to read:
22 38-6-2. Recorder's duties.
23 When a notice of the lien is [filed] recorded, the county recorder shall forthwith enter the
24 notice of lien in an alphabetical federal lien index, or by grantor and grantee index, showing[, on
25 one line,] the name and residence of the taxpayer named in the notice, the collector's serial number
26 of the notice, the date and hour of [filing] recording, and the amount of the lien with interest,
27 penalties, and costs. The county recorder shall [file and keep all original notices so filed in

1 numerical order in a file designated] record the "Federal Lien Notices"[;], mail the original
2 document to the person recording the notice, and, if any notice so filed contains a legal description,
3 [it shall be indexed] index the lien against the real property described in the file.
4 Section 3. Section 38-6-3 is amended to read:
5 38-6-3. Recording of certificate of discharge.
6 When a certificate of discharge of any federal lien issued by the proper officer is [filed]
7 recorded in the office of the county recorder where the notice of lien is [filed] recorded, the
8 recorder shall enter the certificate of discharge with date of [filing] recording in the federal lien
9 index [on the line where notice of the lien so discharged is entered and shall permanently attach
10 the certificate of discharge to the notice of lien.] or grantor and grantee index and return the
11 original document to the person recording. If the lien, when [filed,] recorded, contained a legal
12 description of real property, the recorder [may] shall require that the certificate of discharge
13 contain the legal description. The recorder shall index the certificate of discharge to that property.




Legislative Review Note
as of 2-10-97 8:42 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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