11.0203 Duties of filing officer.

Cite as [A.S.C.A. 11.0203]

(a) If a notice of federal tax lien, a refiling of tax lien, or a notice of revocation of any certificate described in subsection(b) is presented to the filing officer, 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 serial number of the district director and the total unpaid balance of the assessment appearing on the notice of lien.

(b) If a certificate of release, nonattachment, discharge, or subordination of any tax lien is presented to the filing officer for filing, he shall:

(1) cause a certificate of release or non-attachment to be marked, held and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, except that the notice of lien to which the certificate relates shall not be removed from the files;

(2) cause a certificate of discharge or subordination to be held, marked and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code.

(c) If a refiled notice of federal tax lien referred to in subsection(a) or any of the certificates or notices referred to in subsection(b) is presented for filing, he shall attach the refiled notice or the certificate to the original notice of lien and shall enter the refiled notice or the certificate with the date of filing in an alphabetical federal tax lien index on the line where the original notice of lien is entered.

(d) Upon request of any person, the filing officer shall issue his certificate showing whether there is on file on the date stated therein any notice of federal tax lien or certificate or notice affecting the lien filed or naming a particular person, and if a notice or certificate is on file, giving the date and hour of filing.

History: 1970, PL 11-105.