2004 Minnesota Statutes

     272.488 Computerized filing of tax liens and notices. 

    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 by mail, personal delivery, or by 
 electronic transmission by the Secretary of the Treasury of the 
 United States or a delegate into the computerized database 
 system.  The secretary of state shall transmit the notice 
 electronically to the office of the county recorder in the 
 county or counties shown on the computer entry.  The county 
 recorder must endorse and file the notice and enter the 
 information into the computerized database system as required by 
 section 272.483.  

    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 computerized database system of the 
 secretary of state.  For notices transmitted electronically for 
 filing with the county recorders, the date and time of filing of 
 the notice and county recorder's file number, and for notices 
 transmitted electronically for filing with the secretary of 
 state, the secretary of state's filing information, must be 
 entered by the filing officer into the computerized database 
 system before the close of the fifth working day following the 
 day of the original data 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. 

    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.  The electronic record must be 
 endorsed and indexed within the computerized 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. 

    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 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. 

    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. 

    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). 

    HIST: 1991 c 291 art 18 s 10; 1994 c 438 s 1-3; 1995 c 144 s 
 4-9; 2001 c 195 art 2 s 17