Recordation of certificate of delinquency; resulting lien; duration and extension of lien.
1. If any tax or fee administered by the Department is not paid when due, the Department may, within 3 years after the date that the tax or fee was due, file for record a certificate in the office of any county recorder which states:
(a) The amount of the tax or fee and any interest or penalties due;
(b) The name and address of the person who is liable for the amount due as they appear on the records of the Department; and
(c) That the Department has complied with all procedures required by law for determining the amount due.
2. From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by him afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.
3. Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by him afterwards for 5 years, unless sooner released or otherwise discharged.
Last modified: February 27, 2006