MCA Chapter 8

MCA Chapter 8
in effect

Miss. Code Ann. § 85-8-3 Application; exception.

This chapter applies only to federal tax liens and to other federal liens notices 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. This chapter shall not apply to security interests governed by the provisions of the Uniform Commercial Code-Secured Transactions.

Miss. Code Ann. § 85-8-5 Notice of lien; filing.

Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with this chapter. 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 chancery clerk of the county in which the real property subject to a federal lien is situated. Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates of notices affecting the liens shall be filed as follows: If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in the state, as these entities are defined in the Internal Revenue laws of the United States, in the office of the Secretary of State. If the person against whose interest the lien applies is a trust that is not covered by paragraph (a) of this subsection, in the office of the Secretary of State. If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State. In all other cases in the office of the chancery clerk of the county where the owner resides at the time of filing of the notice of lien.

Miss. Code Ann. § 85-8-7 Certification of notice of lien.

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 certify notice of any other lien, entitles them to be filed and no other attestation, certification or acknowledgment is necessary.

Miss. Code Ann. § 85-8-9 Filing notice; duties and responsibilities.

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 (2) of this section is presented to the filing officer who is: The Secretary of State, he shall cause the notice to be marked, held and indexed in accordance with the provisions of Section 75-9-519, Mississippi Code of 1972, of the Uniform Commercial Code as if the notice were a financing statement within the meaning of that code; or Chancery clerk, 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 party certifying the lien, and the total amount appearing on the notice of lien. If a certificate of release, nonattachment, discharge or subordination of any lien is presented to the Secretary of State for filing he shall: Cause a certificate of release or nonattachment to be marked, held and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, but the notice of lien to which the certificate relates may not be removed from the files; and 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. If a refiled notice of federal lien referred to in subsection (1) of this section or any of the certificates or notices referred to in subsection (2) of this section is presented for filing with the chancery clerk, he shall permanently attach the refiled notice or the certificate to the original notice of lien and enter the refiled notice of the certificate with the date of filing in any alphabetical lien index on the line where the original notice of lien is entered. 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, naming a particular person, and if a notice or certificate is on file, giving the date and hour of its filing. The fee for a certificate is Five Dollars ($5.00). 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 Two Dollars ($2.00) per page.

Miss. Code Ann. § 85-8-11 Duties of chancery clerk.

Chancery clerks with whom notices of federal liens, certificates and notices affecting such liens have been filed prior to January 1, 1990, shall, after that date, continue to maintain records containing such notices and certificates filed prior to January 1, 1990.

Miss. Code Ann. § 85-8-13 Fees.

The fee for filing and indexing each notice of lien or certificate or notice affecting the lien in the Office of the Secretary of State is: For a lien on real estate. . . . .$ 5.00 For a lien on personal property. . . . .$ 5.00 For a certificate of discharge or subordination. . . . .$ 5.00 For all other notices, including a certificate of release or nonattachment. . . . .$ 5.00 The fee for filing and indexing each notice of lien or certificate or notice affecting the lien in the office of the chancery clerk is: For a lien on real estate. . . . .$ 10.00 For a lien on personal property. . . . .$ 10.00 For a certificate of discharge or subordination. . . . .$ 10.00 For all other notices, including a certificate of release or nonattachment. . . . .$ 10.00 The appropriate 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.

Miss. Code Ann. § 85-8-15 Interpretation and construction of Chapter.

This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.