HOUSE BILL NO. 426
AS AMENDED BY HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 31 AND CHAPTER 48. Tim, 25 OF THE DELAWARE CODE RELATING TO FEDERAL LIENS: AND PROVIDING FOR A UNIFORM FEDERAL LIEN REGISTRATION ACT.
BE IT ENACTED BY THE. GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each House thereof concurring therein):
Section 1. Amend Chapter 31 and Chapter 48. Title 25 of the Delaware Code by striking each chapter in its entirety, and substituting in lieu thereof the following:
"CHAPTER 31 REGISTRATION OF FEDERAL LIENS
§3101. Federal Tax Lien and Liens Notices
This Chapter applies to Federal tax liens, and also to other federal liens notices of which under any Act of Congress or any regulations drafted pursuant thereto, are required or permitted to he filed in the same manner as notices of federal tax liens.
§3102. Place of Filing
(a) Notices of liens, certificates, and other notices affecting federal liens must be tiled in accordance with this Chapter.
(b) Notices of liens upon real property for obligations payable to the United States and certificates, and notices affecting such liens, shall he filed in the office of the Recorder of Deeds of the county or counties in which the real property subject to the liens is situated.
(c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and Certificates and notices affecting the liens, shall be filed as follows:
(1) If the person against whose interest the lien applies is a corporation or partnership whose principal executive office is in this State, as these entities are defined in the internal revenue laws of the ['lilted States, in the office of the Secretary of State;
(2) If the person against whose interest the lien applies is a trust that is not covered by paragraph (1), in the office of the Secretary of State;
(3) It' the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State.
(4) In all other cases, in the office of the Recorder of Deeds of the county or counties where the person, against whose interest the lien applies, resides at the time of tiling of the notice of lien.
§3103. Exemption of Notices and Cerrificates
Certification of notices of liens, certificates. or other notices affecting federal liens by the Secretary of the Treasury of the United States or his delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entities them to be filed, and no other attestation, certification, or acknowledgment is necessary.
§3104. Duties of Filing Officer
(a) If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate in subsection (b) is presented to a filing officer who is.
(1) the Secretary of State. he shall cause the notice to be marked, held, and indexed in accordance with the provisions of Section 9-403(4) of Title 6 (Uniform Commercial Code) as if the notice %sore a financing statement within the meaning of that Code; or
(2) any other officer described iii §3102. he shall endorse thereon his identification and the date and time of receipt and forthwith Tile it alphabetically, or enter it in an alphabetical index showing the name and address of the person named in the notice, the date and time of receipt, the title and address of the official or entity certifying the lien, and the total amount appearing on the notice of lien.
(b) If a certificate of release. non-attachment, discharge, or subordination of any lien is presented to the Secretary of State for filing he shall
(1) cause a certificate of release or non-attachment to be marked, held, and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, but the notice of hen to which the certificate relates may not be removed from the files; and
(2) cause a certificate of discharge or subordination to be marked, held, and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code.
(c) If a rented notice of federal lien related to in subsection (a) or any of the certificates or notices referred to in subsection (b) is presented for tiling to am other filing officer specified in §3102. he shall permanently attach the relied notice or the certificate to the original notice of lien and enter the refiled notice or the certificate with the date of filing in any alphabetical lien index on the line where the original notice of lien is entered
(d) upon the request of any person. the tiling officer shall issue his certificate showing whether there is on file, on the date and hour stated therein, any notice of lien. or certificate, or notice affecting any lien under this chapter, naming a particular person; and if a notice or certificate is on file. giving the date and how' of filing each notice (4" certificate. The fee for a certificate is ten dollars ($1(1 OW. Upon request, the filing officer shall furnish a copy of any notice of federal lien, or notice or certificate affecting a federal lien. for a fee of one dollar ($1.00) per page
(a) the lee for filing and indexing each notice of lien, or certificate or notice affecting the lien. is
(1) for a lien on real estate. twenty dollars ($20.00):
(2) for a lien on tangible and intangible personal property. ten dollars ($10.00);
(3) for a certificate of discharge or subordination. five dollars ($5.00);
(4) for a11 other notices, including a certificate of release or non-attachment, three dollars ($3.00).
(b) The officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by them.-
Section 2. This Act may be cited as the Uniform Federal Lien Registration Act.
Approved July 12, 1996