Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

                            CHAPTER 144-H.F.No. 1052 
                  An act relating to the federal lien registration act; 
                  imposing duties on filing officers; providing for 
                  filing of notices and of certificates of discharge; 
                  designating an official index; providing for the 
                  transmission of certain information; amending 
                  Minnesota Statutes 1994, sections 272.481; 272.482; 
                  272.483; and 272.488, subdivisions 1, 2, 3, 4, and by 
                  adding subdivisions. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 1994, section 272.481, is 
        amended to read: 
           272.481 [PLACE OF FILING.] 
           (a) Notices of liens, certificates, and other notices 
        affecting federal tax liens or other federal liens must be filed 
        in accordance with Laws 1979, chapter 37 sections 272.479 to 
        272.488.  
           (b) 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 county 
        recorder of the county in which the real property subject to the 
        liens is situated. 
           (c) Notices of federal liens upon personal property, 
        whether tangible or intangible, for obligations payable to the 
        United States and certificates and notices affecting the liens 
        shall be filed as follows: 
           (1) if the person against whose interest the lien applies 
        is a corporation or a partnership whose principal executive 
        office is in this state, as these entities are defined in the 
        internal revenue laws of the United States, in the office of the 
        secretary of state; 
           (2) in all other cases, in the office of the county 
        recorder of the county where the person against whose interest 
        the lien applies resides at the time of filing of the notice of 
        lien. 
           (d) Any person who receives a certificate of discharge from 
        the Internal Revenue Service which affects real property in this 
        state may present that certificate of discharge for filing to 
        the county recorder for the county in which the real property is 
        located.  The county recorder shall file the certificate of 
        discharge in the real property records of the county.  The 
        person is responsible for the payment of the filing fee.  A 
        certificate of discharge which affects only personal property 
        cannot be filed with any filing officer. 
           Sec. 2.  Minnesota Statutes 1994, section 272.482, is 
        amended to read: 
           272.482 [EXECUTION OF NOTICES AND CERTIFICATES.] 
           Execution of notices of liens, certificates, or other 
        notices affecting federal liens by the secretary of the treasury 
        of the United States or a delegate, or by any official or entity 
        of the United States responsible for filing or certifying of 
        notice of any other lien, entitles them to be filed and no other 
        attestation, certification, or acknowledgment is necessary.  For 
        purposes of this section, transmission of notices under section 
        272.488, subdivision subdivisions 1 and 3, constitutes execution.
           Sec. 3.  Minnesota Statutes 1994, section 272.483, is 
        amended to read: 
           272.483 [DUTIES OF FILING OFFICER.] 
           (a) If a notice of federal lien, a refiling of a notice of 
        federal lien, or a notice of revocation of any certificate 
        described in clause (b) is presented to a filing officer who is: 
           (1) the secretary of state,; the secretary shall cause the 
        notice to be marked, held, and indexed alphabetically and 
        numerically; or in the computerized filing system maintained by 
        the secretary of state under section 336.9-411; 
           (2) any other officer described in section 272.481, the 
        officer county recorder; the county recorder shall endorse 
        identification thereon and the date and time of receipt filing 
        and forthwith file it alphabetically or and enter it in an 
        alphabetical index showing the name and address of the person 
        named in the notice, the date and time of receipt filing, the 
        file number of the lien, and the total amount appearing on the 
        notice of lien.  
           Each county recorder shall enter the date and time of 
        filing and the file number and shall index the names of the 
        persons shown on the notice into the computerized database 
        system maintained by the secretary of state.  
           For notices of federal tax liens on real property, the 
        information in the computerized filing and database systems does 
        not create, release, discharge, or recreate a notice of federal 
        tax lien on real property in this state. 
           (b) If a certificate of release, nonattachment, discharge, 
        or subordination of any lien is presented to the secretary of 
        state for filing, the secretary shall: 
           (1) enter the information into the computerized filing 
        system maintained under section 336.9-411; 
           (2) 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 until ten years and 30 
        days after the filing date of the lien; and 
           (2) (3) cause a certificate of discharge or subordination 
        to be marked, held, 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 lien referred to in 
        clause (a) or any of the certificates or notices referred to in 
        clause (b) is presented for filing to any other filing officer 
        specified in section 272.481, the officer shall permanently 
        attach the refiled notice or the certificate to the original 
        notice of lien and enter the refiled notice or the certificate 
        with the date and time of filing in any alphabetical lien index 
        on the line where the original notice of lien is entered and 
        into the computerized database system. 
           (d) Upon request of any person, the filing officer shall 
        issue a certificate showing whether there is recorded in that 
        filing office, on the date and hour stated therein, any notice 
        of lien or certificate or notice affecting any lien filed on or 
        after ten years and 30 days before the date of the search 
        certificate, naming a particular person, and if a notice or 
        certificate is on file, giving the date and hour of filing of 
        each notice or certificate.  When a filing officer receives a 
        request to search the records for the name of a particular 
        person, the filing officer must issue a search certificate 
        showing whether there is any notice of lien or certificate or 
        notice of lien filed on or after ten years and 30 days before 
        the date of the search.  If a notice or certificate is on file, 
        the search certificate must state the file or document number of 
        the notice and the date and time of filing of each notice or 
        certificate and the date and time the search certificate was 
        issued.  The fee for a certificate shall be that provided by 
        section 336.9-407 or 357.18, subdivision 1, clause (3).  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 50 cents per page. 
           Sec. 4.  Minnesota Statutes 1994, section 272.488, 
        subdivision 1, is amended to read: 
           Subdivision 1.  [FILING WITH COUNTY RECORDERS.] Notices of 
        federal tax liens, certificates, or revocations of certificates 
        of release of federal tax liens, refiled notices of any of those 
        items, and any other notices affecting federal tax liens that 
        are required to be filed with the county recorder, in a form 
        prescribed by the Internal Revenue Service, may be filed with 
        the county recorder or the secretary of state by mail, personal 
        delivery, or by electronic transmission by the Secretary of the 
        Treasury of the United States or a delegate into the 
        computerized filing database system of the secretary of state 
        authorized under section 336.9-411.  The secretary of state 
        shall act as the agent of the county recorder and shall transmit 
        the notice electronically to the office of the county recorder, 
        if that is the place of filing, in the county or counties shown 
        on the computer entry.  The electronic record must be endorsed 
        and indexed within county recorder must endorse and file the 
        notice and enter the information into the computerized filing 
        database system as required by section 272.483.  
           Sec. 5.  Minnesota Statutes 1994, section 272.488, 
        subdivision 2, is amended to read: 
           Subd. 2.  [CENTRAL DATABASE.] County recorders and the 
        secretary of state shall enter information relative to lien 
        notices, releases, revocations of release, and refilings of any 
        of those items into the central computerized database system of 
        the secretary of state.  For notices filed transmitted 
        electronically for filing with the county recorders, the date 
        and time of receipt filing of the notice and county recorder's 
        file number, and for notices filed transmitted 
        electronically for filing with the secretary of state, the 
        secretary of state's recording filing information, must be 
        entered by the filing officer into the central computerized 
        database system before the close of the fifth working day 
        following the day of the original data entry transmission to the 
        filing officer by the Internal Revenue Service.  When notices 
        are transmitted electronically, the filing officer must file the 
        notices the day they were transmitted to the filing officer by 
        the Internal Revenue Service.  All other processing by the 
        county recorder of lien notices, releases, revocations of 
        release and refilings of any of those items must occur within 
        the time period allowed in section 386.30. 
           Sec. 6.  Minnesota Statutes 1994, section 272.488, 
        subdivision 3, is amended to read: 
           Subd. 3.  [FILING WITH SECRETARY OF STATE.] (a) Notices of 
        federal tax liens, certificates, or revocations of certificates 
        of release of federal tax liens, refiled notices of any of those 
        items, and any other notices affecting federal tax liens that 
        are required to be filed with the secretary of state, in a form 
        prescribed by the Internal Revenue Service, may be filed with 
        the secretary of state by mail, personal delivery, or electronic 
        transmission by the Secretary of the Treasury of the United 
        States or a delegate into the computerized filing system of the 
        secretary of state authorized under section 336.9-411.  The 
        electronic record must be endorsed and indexed within the 
        computerized filing database system as required by section 
        272.483. 
           (b) For filings made pursuant to section 272.481, paragraph 
        (c), clause (1), with the secretary of state, when data entry is 
        complete as required by subdivision 2, the original document is 
        contained in the computerized filing system and is the official 
        copy from which all official copies will be made.  Reproductions 
        of documents described in section 272.483, paragraph (a) or (b), 
        which are contained in the computerized filing system will be in 
        the same format as if the document had been filed on paper by 
        the Internal Revenue Service. 
           Sec. 7.  Minnesota Statutes 1994, section 272.488, 
        subdivision 4, is amended to read: 
           Subd. 4.  [ENTRY OF INFORMATION.] For documents filed by 
        mail or in person, the filing officer shall enter the data as if 
        it had been transmitted electronically.  Once the electronic 
        record is created, it must be endorsed and indexed within the 
        computerized filing database system.  The filing officer must 
        write or mark the filing information on the document that was 
        submitted and return the document or a copy to the submitting 
        party. 
           Sec. 8.  Minnesota Statutes 1994, section 272.488, is 
        amended by adding a subdivision to read: 
           Subd. 5.  [TRANSMISSION OF FILED INFORMATION.] The 
        Secretary of the Treasury of the United States or a delegate and 
        the filing officers are authorized to develop a method which 
        permits entry of previously filed notices of federal tax liens 
        into the computerized database system.  Should the Secretary of 
        the Treasury and the filing officers decide to implement a 
        method, entry of previously filed notices of federal tax liens 
        shall not be a new filing and the filing date of the original 
        document shall be maintained. 
           Sec. 9.  Minnesota Statutes 1994, section 272.488, is 
        amended by adding a subdivision to read: 
           Subd. 6.  [OFFICIAL INDEX.] The index in the computerized 
        filing system is the official index of federal tax liens filed 
        with the secretary of state under section 272.483, paragraph 
        (a), clause (1).  The official index of federal tax lien records 
        for the county recorders are those indices required by chapter 
        386 and section 272.483, paragraph (a), clause (2). 
           Sec. 10.  [EFFECTIVE DATE.] 
           Sections 1 to 9 are effective the day following final 
        enactment. 
           Presented to the governor May 8, 1995 
           Signed by the governor May 10, 1995, 10:22 a.m.