Office of the Revisor of Statutes
Minnesota Session Laws - 1995, Regular Session
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.
Official Publication of the State of Minnesota
Revisor of Statutes