Pennsylvania Act 1989-69 — UNIFORM FEDERAL LIEN REGISTRATION ACT

Act text

UNIFORM FEDERAL LIEN REGISTRATION ACT
                  Act of Dec. 7, 1989, P.L. 608, No. 69               Cl. 29
                                  AN ACT

     Authorizing the filing of notices of Federal tax liens,
        certificates and other notices affecting Federal liens;
        making uniform the law relating thereto; and making a repeal.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

     Section 1.  Short title.
        This act shall be known and may be cited as the Uniform
     Federal Lien Registration Act.
     Section 2.  Scope.
        This act applies only to Federal tax liens and to other
     Federal liens, notices of which, under any Act of Congress or
     any regulation adopted pursuant thereto, are required or
     permitted to be filed in the same manner as notices of Federal
     tax liens.
     Section 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.
     Section 4.  Execution of notices and certificates.
        Certification of notices of liens, certificates or other
     notices affecting Federal liens by the Secretary of the Treasury
     of the United States, or his delegate, or by any official or
     entity of the United States responsible for filing or certifying
     of notice of any other lien, entitles them to be filed, and no
     other attestation, certification or acknowledgment is necessary.
     Section 5.  Duties of filing officer.
        (a)  Notice of Federal lien.--If a notice of Federal lien, a
     refiling of a notice of Federal lien or a notice of revocation
     of any certificate described in subsection (b) is presented to
     the filing officer described in section 3, he shall endorse
     thereon his identification and the date and time of receipt and
     forthwith file it alphabetically, or enter it in an alphabetical
     index, showing the name and address of the person named in the
     notice, the date and time of receipt, the title and address of
     the official or entity certifying the lien and the total amount
     appearing on the notice of lien.
        (b)  Refiling, certificate of release, etc., of lien.--If a
     refiling notice of Federal lien referred to in subsection (a) or
     a certificate of release, nonattachment, discharge or
     subordination of any lien is presented for filing to the filing
     officer specified in section 3, he shall permanently attach the
     refiled notice or the certificate to the original notice of lien
     and enter the refiled notice or the certificate with the date of
     filing in any alphabetical lien index on the line where the
     original notice of lien is entered.
        (c)  Certification of information on file.--Upon request of
     any person, the filing officer shall issue his certificate
     showing whether there is on file, on the date and hour stated
     therein, any notice of lien or certificate or notice affecting
     any lien filed under this act or the former provisions of the
     act of December 7, 1965 (P.L.1036, No.386), known as the Uniform
     Federal Tax Lien Registration Act, naming a particular person,
     and, if a notice or certificate is on file, giving the date and
     hour of filing of each notice or certificate. The fee to be
     charged by the filing officer shall be established by law. Upon
     request, the filing officer shall furnish a copy of any notice
     of Federal lien, or notice or certificate affecting a Federal
     lien, for a fee of $2 per page.
     Section 6.  Fees.
        (a)  Counties.--The fees to be charged by counties for filing
     and indexing notices of liens or certificates or notices
     affecting liens shall be as established by law.
        (b)  Monthly statement of fees.--The filing officer shall
     bill the district directors of internal revenue or other
     appropriate Federal officials on a monthly basis for fees for
     documents filed by them.
     Section 7.  Uniformity of application and construction.
        This act shall be applied and construed to effectuate its
     general purpose to make uniform the law with respect to the
     subject of this act among states enacting it.
     Section 8.  Repeals.
        The act of December 7, 1965 (P.L.1036, No.386), known as the
     Uniform Federal Tax Lien Registration Act, is repealed.
     Section 9.  Effective date.
        This act shall take effect in 60 days.