{"data":{"id":"us-ky/krs-382.480","jurisdiction":"us-ky","citation":"KRS 382.480","heading":"Filing of federal liens.","body":"(1) Notices of tax liens payable to the United States and certificates discharging such\nliens shall be filed by the collector of internal revenue, in duplicate, in the office of\nthe county clerk of each county within which the property subject to the lien is\nlocated.\n(2) When a notice of a federal tax lien is filed, the county clerk shall forthwith enter the\nsame in an alphabetical federal tax lien index, showing on one (1) line the name and\nresidence of the taxpayer named in the notice, the collector's serial number of such\nnotice, the date and hour of filing, and the amount of tax and penalties. He shall\nendorse on both the original and duplicate copies of the notice the date and hour of\nfiling and shall mail the duplicate to the collector of internal revenue from whom\nreceived. The county clerk shall file and keep all original notices so filed, in\nnumerical order, in a file designated \"Federal Tax Lien Notices,\" or in the\nencumbrance book.\n(3) Notices of all other liens payable to the United States, including,  but not limited to\nenvironmental protection liens, and certificates discharging such liens shall be filed,\nin duplicate, in the office of the county clerk of each county within which the\nproperty subject to the lien is located.\n(4) When a notice of a federal lien as provided by subsection (3) of this section is filed,\nthe county clerk shall forthwith enter the same in an alphabetical federal lien index,\nshowing on one (1) line the name and residence of the property owner named in the\nnotice, identifying th e specific lien holder, the date and hour of filing, and the\namount of the lien. He shall indorse on both the original and duplicate copies of the\nnotice the date and hour of filing and shall mail the duplicate to the lien holder from\nwhom received. The co unty clerk shall file and keep all original notices so filed, in\nnumerical order, in a file designated \"Federal Lien Notices,\" or in the encumbrance\nbook.","path":["KRS Chapter 382"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35636","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:13Z","sha256":"e27b87d793f84affe01d3fc6629d6caa671fab7c57e9de75de15699b64f1cb0c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-382.470","next":"us-ky/krs-382.490"},"notice":"GroundRules: Original legal text. Not legal advice."}