Section 142.947

Title X TAXATION AND REVENUE

Chapter 142

Effective - 01 Jan 1999, see footnote   

  142.947.  Liens, motor fuel tax — notice of, satisfaction — record content. — 1.  The tax imposed by this chapter, together with any penalties and interest that may accrue, shall constitute a first lien on all property, both real and personal, of the person owing such tax.  Such lien shall have priority over any other lien, except the liens for state, county and municipal real and personal property taxes and liens of any bona fide mortgagee, pledgee, judgment creditor, or title of any purchaser whose rights have attached prior to the time the delinquent tax shall have become payable.

  2.  The director or his agents or appointees shall file notice of such lien in duplicate with the recorder of deeds in the county in which such person resides or in which such person's, if other than a natural person, principal place of business is located.  To such notice shall be securely attached a copy of the assessment of the director of revenue as to the delinquent tax.  Upon notice being filed, the recorder shall record one copy in the land records of his office and the other shall be filed as are chattel mortgages, and after being so filed the notice shall impart the same notice as do other instruments there filed or recorded.  The director may file a like notice in the same manner in any county in which such person shall own real estate and personal property and it shall be accorded the same effect.

  3.  Upon payment of the tax, penalty and interest set forth in the assessment attached to the notice of lien, the director shall satisfy the lien record by notifying the recorder of deeds by registered or certified letter that such payment has been made.  Upon the receipt of any such letter, the recorder shall mark the record satisfied and note the date of such satisfaction.

  4.  The director shall keep a record of such liens filed; the date of filing; the tax due; and the date satisfied, and shall upon request furnish such information to any person desiring the same.

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(L. 1998 S.B. 619)

Effective 1-1-99