(a) Manually filed tax liens shall be filed with the
Department using the form set forth on the Department's website. No
other form will be accepted for the manual filing of tax liens. The
form must be properly completed.
(b) Electronically filed tax liens and tax lien releases
shall be filed with the Department using the required format as provided
in the Tax Lien File Layout set forth on the Department's website.
No other format will be accepted for electronic filing of tax liens.
(c) When releasing a tax lien recorded with the Department
via a tax certificate or tax paid receipt, the documentation must
demonstrate the tax lien field has been satisfied for the correct
home.
(d) For tax liens recorded after June 18, 2005, but
prior to the rules that were effective on January 29, 2006, those
tax liens relating to tax years prior to 2001 were disregarded and
will not be treated as having been recorded.
(e) A tax collector may file as a central tax collector
under a single taxing entity ID number, in which case the liens recorded
or released under that taxing entity ID number will extend to all
liens created for tax obligations to the taxing entity for which the
filer collects. In order, however, to file as a central collector,
the filer must complete and provide to the Department the form set
forth on the Department's website. A single filing for multiple taxing
entities must reflect the aggregate amount of the tax liabilities
to which the filing relates.
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