AI-assisted research summary: This chapter tells where certain federal liens are recorded and what the recorder must do when those documents are filed.
Chapter 19. Recording Federal Liens. Sec. 40.19.010. Applicability. The provisions of this chapter apply to federal tax liens and to other federal liens notice of which under an Act of Congress or a regulation adopted under the authority of an Act of Congress is required or permitted to be filed or recorded in the same manner as a notice of federal tax lien. Sec. 40.19.020. Place of recording. (a) Notices of liens, certificates, and other notices affecting a federal tax lien or other federal lien shall be recorded under this chapter. (b) Notices of lien upon real property for obligations payable to the United States and certificates and notices affecting the lien shall be recorded in the records of the recording district in which the real property subject to the lien is situated. (c) Notices of federal lien upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the lien shall be recorded in the records of the recording district where the person against whose interest the lien applies resides at the time of recording of the notice of lien. (d) For purposes of (c) of this section, the residence of a corporation or partnership is the place in which the principal executive office of the business is located. Sec. 40.19.030. Execution of notices and certificates. Certification of notices of lien, certificates, or other notices affecting federal liens by the United States Secretary of the Treasury or by the designee of the United States Secretary of the Treasury, or by an official or entity of the United States responsible for filing, recording, or certifying, of notice of any other lien, entitles the notices or certificates to be recorded and further attestation, certification, or acknowledgement is not necessary. Sec. 40.19.040. Duties of recorder. (a) If a notice of federal lien, a rerecording of notice of federal lien, or a notice of revocation of a certificate described in (b) of this section is presented to the recorder under AS 40.17 , the recorder shall endorse on the notice an identification and the date and time of recording and enter it first in the daily log of documents and then in an alphabetical index showing the name of the person named in the notice, the date and time of recording, the title of the official or entity certifying the lien, and the total amount appearing on the notice of lien. (b) If a rerecorded notice of federal lien referred to in (a) of this section or a certificate of release, nonattachment, discharge, or subordination of lien or a revocation of any of these certificates is presented to the recorder for recording, the recorder shall record it in the way a document listed in (a) of this section would be recorded and shall enter the rerecorded notice or the certificate or revocation with the date of recording in the alphabetical index together with a reference to the recording information for the original notice or certificate to which it relates. (c) A lien on file with records of a recording district on January 1, 1989 is considered to have been recorded at the date and time it was filed. (d) The provisions of this section apply to a notice of a lien created under AS 14.43.149 (a) and to documents relating to that lien. (e) In this section, rerecording includes recording of a lien previously filed. Sec. 40.19.050. Uniformity of application and construction. To the extent the provisions of this chapter follow the Uniform Federal Lien Registration Act (1978) they shall be applied and construed to effectuate their general purpose to make uniform the law with respect to the subject of this chapter among the states enacting it.