KRS 382.490: Discharge of federal liens.

(1) When a certificate of discharge of any tax lien issued by the collector of internal

revenue is filed in the office of the county clerk where the original notice of the lien

is filed, the county clerk shall enter the certificate, with the date of filing, in the

federal tax lien index, on the same line where the notice of the lien so discharged is

entered, and shall permanently attach the original certificate of discharge to the

original notice of lien. He shall mail the duplicate to the collector of internal

revenue from whom received.

(2) When a certificate of discharge of any lien as provided by KRS 382.480(3) is filed,

the county clerk shall enter the certificate, with the date of filing, in a federal lien

index, on the same line where the notice of the li en so discharged is entered, and

shall permanently attach the original certificate of discharge to the original notice of

lien. He shall mail the duplicate to the lien holder from whom received.