Sevier County (Utah). County Recorder

These are notices of liens against persons for delinquent income tax under the Internal Revenue Code and filed with the county recorder "of the county within which any property subject to such lien is situated" (UCA 38-6-1 (1990)). "The certificate of discharge of any tax lien issued by the collector of internal revenue, or other proper officer, is filed in the office of the county recorder where the notice of lien is filed" (UCA 38-6-3_(1990)). The index contains name and residence of taxpayer named in the notice, collector's serial number, date and hour of filing, the amount of lien with interest, penalties, and costs, and date of release of lien (UCA 38-6-2 (1990)). The county recorder is also required to index the certificate of discharge (UCA 38-6-3 (1991)).

These are notices of liens against persons for delinquent income tax under the Internal Revenue Code and filed with the county recorder "of the county within which any property subject to such lien is situated" (UCA 38-6-1 (1990)). "The certificate of discharge of any tax lien issued by the collector of internal revenue, or other proper officer, is filed in the office of the county recorder where the notice of lien is filed" (UCA 38-6-3_(1990)). The index contains name and residence of taxpayer named in the notice, collector's serial number, date and hour of filing, the amount of lien with interest, penalties, and costs, and date of release of lien (UCA 38-6-2 (1990)). The county recorder is also required to index the certificate of discharge (UCA 38-6-3 (1991)).