Nebraska § 52-1005 Lien, notice, certificate; filed on or before January 1, 1970; filing officer; duties

Nebraska Statutes

§ 52-1005 — Lien, notice, certificate; filed on or before January 1, 1970; filing officer; duties

Nebraska § 52-1005

Ch. 52Liens

This text of Nebraska § 52-1005 (Lien, notice, certificate; filed on or before January 1, 1970; filing officer; duties) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 52-1005 (2026).

Text

Filing officers with whom notices of federal tax liens, certificates and notices affecting such liens have been filed on or before January 1, 1970, shall, after that date, continue to maintain a file labeled: Federal Tax Lien Notices Filed Prior to January 1, 1970; containing notices and certificates filed in numerical order of receipt. If a notice of lien was filed on or before January 1, 1970, any certificate or notice affecting the lien shall be filed in the same office.

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Filing officers with whom notices of federal tax liens, certificates and notices affecting such liens have been filed on or before January 1, 1970, shall, after that date, continue to maintain a file labeled: Federal Tax Lien Notices Filed Prior to January 1, 1970; containing notices and certificates filed in numerical order of receipt. If a notice of lien was filed on or before January 1, 1970, any certificate or notice affecting the lien shall be filed in the same office.