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Minnesota Legislature

Office of the Revisor of Statutes

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 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.
History: 1971 c 265 s 1; 1976 c 181 s 2; 1979 c 37 s 2; 1995 c 144 s 1