2006 Ohio Revised Code - 317.09. Recording and filing notices of federal tax liens; certificate of discharge or release; fees.

§ 317.09. Recording and filing notices of federal tax liens; certificate of discharge or release; fees.
 

(A) (1)  Notices of liens for internal revenue taxes, of liens arising under section 107 of the "Comprehensive Environmental Response, Compensation, and Liability Act of 1980," 94 Stat. 2781, 42 U.S.C.A. 9607, as amended, and of any other lien in favor of the United States, as provided in the statutes of the United States or in any regulation adopted under those statutes, certificates discharging the liens, and certificates of release of the liens shall be filed for record, by mail or otherwise, in the office of the county recorder of the county in which the property subject to the lien is situated. If a duplicate copy of a notice of a lien or a certificate of discharge or release of a lien is provided, the recorder shall endorse on the copy the date and hour that the notice or certificate was received for filing and recording and shall return the copy, by mail or otherwise, to the district director of the internal revenue service of the Ohio district from which the notice or certificate originated, the regional administrator of the region of the United States environmental protection agency from which the notice or certificate originated, or the other official of the United States who originated the notice or certificate, whichever is applicable. 

(2) Except as provided in division (B) of this section, when a notice of a lien in favor of the United States is filed, the recorder shall enter it in a book or an electronic or magnetic medium known as the "federal tax and other federal lien index," in alphabetical order, showing on one line the name and residence of the person named in the notice, the serial number or other identifying number of the notice, and the total amount of the lien. Except as provided in division (C) of this section, the recorder shall file and keep all original notices of liens in numerical order. Except as provided in division (C) of this section, when a certificate of discharge or release of any lien in favor of the United States is issued by the proper official of the United States or the official's delegate and is filed for record in the office of the recorder in which the original notice of the lien is filed, the recorder shall enter the certificate with the date of filing in the federal tax and other federal lien index on the line on which the notice of the lien so discharged or released is entered and permanently attach the original certificate of discharge or release to the original notice of the lien. 

(B)  If a county recorder records all instruments in two sets of record books pursuant to division (C) of section 317.08 of the Revised Code, notices of liens in favor of the United States and certificates discharging or releasing those liens that are filed with the recorder shall be recorded in the "official records" set of books. 

(C)  A county recorder may use any nonpaper electronic or magnetic medium specified in section 9.01 of the Revised Code to record the notices of liens and the certificates of discharge or release of liens covered by this section. If any of those mediums is used, an "original notice," for purposes of this section, shall mean the notice as originally recorded by the nonpaper electronic or magnetic medium, and the recorder, instead of permanently attaching an original certificate of discharge or release to the original notice, shall otherwise clearly indicate on the original notice that it has been discharged or released by the particular certificate. If such a recorder wishes to dispose of paper versions of the notices and certificates covered by this section because they are no longer needed in that format, the recorder shall request the county records commission to revise the county's schedule of records retention and disposal in accordance with section 149.38 of the Revised Code to provide for the disposal of those paper records. 

(D)  The county recorder shall receive a fee of five dollars for filing and indexing each notice of a lien filed pursuant to this section and shall receive a fee of three dollars for filing and indexing a certificate of discharge or release of the lien. The fees provided for in this division shall be collected at the time that the notice or certificate is presented in the office of the recorder. 
 

HISTORY: GC § 2757-1; 110 v 252; 120 v 616; Bureau of Code Revision, 10-1-53; 126 v 323 (Eff 9-20-55); 138 v H 128 (Eff 1-1-80); 138 v S 372 (Eff 10-22-80); 139 v S 114 (Eff 10-27-81); 144 v H 46 (Eff 10-10-91); 145 v H 152. Eff 7-1-93; 150 v H 135, § 1, eff. 7-20-04; 151 v S 148, § 1, eff. 7-20-06.
 

The provisions of § 3 of HB 46 (144 v  - ) read as follows: 

SECTION 3. Sections 1 and 2 of this act shall apply only to the filing and recording, on and after the effective date of this act, of notices of liens in favor of the United States described in division (A) of section 317.09 of the Revised Code, as amended by this act, and to the filing and recording of certificates of discharge or release pertaining to those liens for which notices are filed and recorded on and after that date. All such certificates and notices that were filed in the office of the Clerk of a United States District Court prior to the effective date of this act and that were effective on the date immediately preceding the effective date of this act shall continue to be effective on and after the effective date of this act, without the need for additional filing and recording. Notwithstanding the amendments that are made by this act to sections 317.08, 317.09, and 317.32 of the Revised Code and that pertain to the location in which a notice of a lien in favor of the United States or a certificate of discharge or release of such a lien must be filed, if a notice of such a lien was filed in the office of the Clerk of a United States District Court prior to the effective date of this act, then any certificate of discharge or release of the lien shall be filed in the office of the clerk of that court as if sections 317.08, 317.09, and 317.32 of the Revised Code had not been amended by this act. 

 

Effect of Amendments

151 v S 148, effective July 20, 2006, in present (A)(2), inserted "or an electronic or magnetic medium", and added the exception to the beginning of the second and third sentences; inserted (C) and redesignated former (C) as (D); and made minor stylistic changes. 

150 v H 135, effective July 20, 2004, made gender neutral changes and corrected internal references.