PUBLIC Law Chapter 355

by the municipality or any other party.__The lien becomes perfected

as against parties other than lien creditors at the time when a

notice of the lien is communicated, pursuant to the provisions of

Title 11, section 9-1516, to the office identified in Title 11,

section 9-1501, subsection (1), paragraph (b).__Any filing is

ineffective to perfect a lien as against parties that are not lien

creditors to the extent that the filing covers taxes upon property

whose status for those taxes was fixed pursuant to section 502 or

611 more than 2 years prior to the filing date.__The lien does not

have priority against any interest as to which it is unperfected

during the period in which it is not so perfected.__If the lien is

perfected as to some interests in the property subject to the tax,

but not as to other interests, and the interests as to which it is

perfected are superior in priority to the interests against which

the lien is unperfected, then the lien has priority over the

interests against which it has not been perfected to the extent of

the superior interests against which it has been perfected.

4.__Notice of lien. Each notice of lien, which may be in the
form of a financing statement, must:

A.__Name the owner of the property upon which the lien is
claimed, if the owner is not the taxpayer and is known to
the municipality;

B.__Provide the residence or business address of the owner,
if known to the municipality;

C.__Provide the taxpayer's name and the taxpayer's residence
or business address, if known to the municipality, and if
not otherwise known, the address where the property that is
being taxed was located on the date the status of such
taxable property was fixed pursuant to section 502 or 611;

D.__Describe the property claimed to be subject to the lien
in a manner that meets the requirements of Title 11, section
9-1504;

E.__State the amount of tax, accrued interest and costs, as
of the date on which the municipality sends the notice for
filing, claimed due the municipality and secured by the
lien;

F.__State the tax year or years for which the lien is
claimed;

G.__Name the municipality claiming the lien;

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