PRIOR PRINTER'S NO. 790 PRINTER'S NO. 2157
No. 709 Session of 1989
INTRODUCED BY MOWERY, TRELLO, GODSHALL, TIGUE, MRKONIC, SEMMEL,
PHILLIPS, DORR, JOHNSON, MORRIS, G. SNYDER, DEMPSEY, McCALL,
FARGO, CLYMER, ROBBINS, HERMAN, SCHULER, GEIST, GANNON, BUNT,
REBER, D. W. SNYDER, WOGAN, E. Z. TAYLOR, ROBINSON, VROON,
CORNELL, LASHINGER, MICOZZIE, NAHILL, J. H. CLARK, NOYE,
CORRIGAN, McVERRY AND HECKLER, MARCH 13, 1989
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 26, 1989
AN ACT
1 Authorizing the filing of notices of Federal tax liens,
2 certificates and other notices affecting Federal liens;
3 making uniform the law relating thereto; and making a repeal.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the Uniform
8 Federal Lien Registration Act.
9 Section 2. Scope.
10 This act applies only to Federal tax liens and to other
11 Federal liens, notices of which, under any Act of Congress or
12 any regulation adopted pursuant thereto, are required or
13 permitted to be filed in the same manner as notices of Federal
14 tax liens.
15 Section 3. Place of filing.
16 (a) Filing required.--Notices of liens, certificates and
1 other notices affecting Federal tax liens or other Federal liens
2 must be filed in accordance with this act.
3 (b) Liens on real property.--Notices of liens upon real
4 property for obligations payable to the United States and
5 certificates and notices affecting the liens shall be filed in
6 the office of the prothonotary of the county in which the real
7 property subject to the liens is situated.
8 (c) Liens on personal property.--Notices of Federal liens
9 upon personal property, whether tangible or intangible, for
10 obligations payable to the United States and certificates and
11 notices affecting the liens shall be filed as follows: <--
12 (1) If the person against whose interest the lien
13 applies is a corporation or a partnership whose principal
14 executive office is in this Commonwealth, as these entities
15 are defined in the internal revenue laws of the United
16 States, in the office of the Secretary of the Commonwealth.
17 (2) If the person against whose interest the lien
18 applies is a trust that is not covered by paragraph (1), in
19 the office of the Secretary of the Commonwealth.
20 (3) If the person against whose interest the lien
21 applies is the estate of a decedent, in the office of the
22 Secretary of the Commonwealth.
23 (4) In all other cases, in the office of the
24 prothonotary of the county where the person against whose
25 interest the lien applies resides at the time of filing of
26 the notice of lien.
27 Section 4. Execution of notices and certificates.
28 Certification of notices of liens, certificates or other
29 notices affecting Federal liens by the Secretary of the Treasury
30 of the United States, or his delegate, or by any official or
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1 entity of the United States responsible for filing or certifying
2 of notice of any other lien, entitles them to be filed and no
3 other attestation, certification or acknowledgment is necessary.
4 Section 5. Duties of filing officer.
5 (a) Notice of Federal lien.--If a notice of Federal lien, a
6 refiling of a notice of Federal lien or a notice of revocation
7 of any certificate described in subsection (b) is presented to a <--
8 filing officer who is:
9 (1) the Secretary of the Commonwealth, he shall cause
10 the notice to be marked, held and indexed in accordance with
11 the provisions of section 13 Pa.C.S. § 9403 (relating to what
12 constitutes filing; duration of filing; effect of lapsed
13 filing; duties of filing officer) as if the notice were a
14 financing statement within the meaning of the Uniform
15 Commercial Code; or
16 (2) any other THE FILING officer described in section 3, <--
17 he shall endorse thereon his identification and the date and
18 time of receipt and forthwith file it alphabetically, or
19 enter it in an alphabetical index, showing the name and
20 address of the person named in the notice, the date and time
21 of receipt, the title and address of the official or entity
22 certifying the lien and the total amount appearing on the
23 notice of lien.
24 (b) Certificate of release, etc., of lien.--If a certificate <--
25 of release, nonattachment, discharge or subordination of any
26 lien is presented to the Secretary of the Commonwealth for
27 filing, he shall:
28 (1) cause a certificate of release or nonattachment to
29 be marked, held and indexed as if the certificate were a
30 termination statement within the meaning of the Uniform
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1 Commercial Code, but the notice of lien to which the
2 certificate relates may not be removed from the files; and
3 (2) cause a certificate of discharge or subordination to
4 be marked, held and indexed as if the certificate were a
5 release of collateral within the meaning of the Uniform
6 Commercial Code.
7 (c) Filing with other officers.--If a refiled notice of
8 Federal lien referred to in subsection (a) or any of the
9 certificates or notices referred to in subsection (b) is
10 presented for filing to any other filing officer specified in
11 (B) REFILING, CERTIFICATE OF RELEASE, ETC., OF LIEN.--IF A <--
12 REFILING NOTICE OF FEDERAL LIEN REFERRED TO IN SUBSECTION (A) OR
13 A CERTIFICATE OF RELEASE, NONATTACHMENT, DISCHARGE OR
14 SUBORDINATION OF ANY LIEN IS PRESENTED FOR FILING TO THE FILING
15 OFFICER SPECIFIED IN section 3, he shall permanently attach the
16 refiled notice or the certificate to the original notice of lien
17 and enter the refiled notice or the certificate with the date of
18 filing in any alphabetical lien index on the line where the
19 original notice of lien is entered.
20 (d) (C) Certification of information on file.--Upon request <--
21 of any person, the filing officer shall issue his certificate
22 showing whether there is on file, on the date and hour stated
23 therein, any notice of lien or certificate or notice affecting
24 any lien filed under this act or the former provisions of the
25 act of December 7, 1965 (P.L.1036, No.386), known as the Uniform
26 Federal Tax Lien Registration Act, naming a particular person,
27 and if a notice or certificate is on file, giving the date and
28 hour of filing of each notice or certificate. The fee to be
29 charged by the Secretary of the Commonwealth for a certificate <--
30 is $10. All other fees FILING OFFICER shall be established by <--
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1 law. Upon request, the filing officer shall furnish a copy of
2 any notice of Federal lien, or notice or certificate affecting a
3 Federal lien, for a fee of $2 per page.
4 Section 6. Fees.
5 (a) State.--The fee to be charged by the Secretary of the <--
6 Commonwealth for filing and indexing each notice of lien or
7 certificate or notice affecting the lien is:
8 (1) For a lien on tangible and intangible personal
9 property, $10.
10 (2) For a certificate of discharge or subordination, $5.
11 (3) For all other notices, including a certificate of
12 release or nonattachment, $5.
13 (b) (A) Counties.--The fees to be charged by counties for <--
14 filing and indexing notices of liens or certificates or notice
15 affecting liens shall be as established by law.
16 (c) (B) Monthly statement of fees.--The filing officer shall <--
17 bill the district directors of internal revenue or other
18 appropriate Federal officials on a monthly basis for fees for
19 documents filed by them.
20 Section 7. Uniformity of application and construction.
21 This act shall be applied and construed to effectuate its
22 general purpose to make uniform the law with respect to the
23 subject of this act among states enacting it.
24 Section 8. Repeals.
25 The act of December 7, 1965 (P.L.1036, No.386), known as the
26 Uniform Federal Tax Lien Registration Act, is repealed.
27 Section 9. Effective date.
28 This act shall take effect in 60 days.
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