PUBLIC Law Chapter 631

subsection (1). A copy of the notice of lien must be given by

certified mail, return receipt requested, at the last known

address, to the taxpayer, to the owner, if the owner is not the

taxpayer, and to any party who has asserted that it holds an

interest in any of the property that is subject to the lien in an

authenticated notification received by the municipality within 5

years prior to the date on which the municipality sends the

notice of lien for filing, or who has filed a financing statement

with the office identified in Title 11, section 9-1501,

subsection (1), paragraph (b) that remains effective as of the

date on which the municipality sends the notice of lien for

filing. Failure to give notice to any secured party who has a

perfected security interest prevents the lien from taking

priority over that security interest, but does not otherwise

affect the validity of the lien.

Emergency clause. In view of the emergency cited in the preamble,
this Act takes effect July 1, 2004.

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