45-1904 — NOTICE OF LIEN -- CONTENT -- DELIVERY


                                  TITLE  45
                         LIENS, MORTGAGES AND PLEDGES
                                  CHAPTER 19
                                 STATE LIENS
    45-1904.  NOTICE OF LIEN -- CONTENT -- DELIVERY. (1) The notice of lien
shall include:
    (a)  The name and last known address of the debtor;
    (b)  The name and address of the filing agency;
    (c)  The basis for the lien, including, but not limited to, income tax,
    sales tax, employment security contributions, payments in lieu of
    contributions, overpayment of benefits, wage claims, a child support
    delinquency or medical assistance;
    (d)  Such other information as may be required by the relevant provisions
    under which the lien was created and attached, or as may be agreed by the
    filing agency and the secretary of state.
    (2)  The notice of lien will be delivered to and receipt will be
acknowledged by the secretary of state in a medium and format to which the
filing agency and the secretary of state have agreed.
    (3)  Each notice of lien shall be authenticated by the filing agency in a
manner to which the filing agency and the secretary of state have agreed.
    (4)  A notice of lien is filed when it complies with subsection (1) of
this section and has been delivered to and receipt acknowledged by the
secretary of state.