713.901 Florida Uniform Federal Lien Registration Act.—
(1) SHORT TITLE.—This section may be cited as the “Florida Uniform Federal Lien Registration Act.”
(2) SCOPE.—This section applies only to federal tax liens and to other federal liens, notices of which, under any act of Congress or any regulation adopted pursuant thereto, are required or permitted to be filed in the same manner as notices of federal tax liens.
(3) PLACE OF FILING.—
(a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens, notices of which, under any act of Congress or any regulation adopted pursuant thereto, are required or permitted to be filed in the same manner as notices of federal tax liens, must be filed in accordance with this section.
(b) Notices of liens upon real property for obligations payable to the United States, and certificates and notices affecting the liens, shall be filed in the office of the clerk of the circuit court of the county in which the real property subject to the liens is situated. If by law the county recorder and custodian of the official records of a county is other than the clerk of the circuit court, a reference in this section to the clerk of the circuit court shall be deemed to be the county recorder so designated by law.
(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 a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United 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 subparagraph 1., in the office of the Secretary of State.
3. If 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 clerk of the circuit court of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
(4) EXECUTION OF NOTICES AND CERTIFICATES.—Certification of notices of liens, certificates, or other notices affecting federal liens by the Secretary of the Treasury of the United States or his or her delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed, and no other attestation, certification, or acknowledgment is necessary.
(5) 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 described in paragraph (b) is presented to a filing officer who is:
1. The Secretary of State or his or her designee, the filing officer shall cause the notice to be marked, held, and indexed in accordance with the provisions of ss. 55.202 and 55.203.
2. Any other officer described in subsection (3), the filing officer shall mark and index the notice or certificate in the same manner as other instruments filed for recording in the official records.
(b) If a certificate of release, nonattachment, discharge, or subordination of any lien, or if a refiled notice of federal lien, is presented to the Secretary of State for filing, he or she shall:
1. Cause a certificate of release or nonattachment 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 lien to which the certificate relates may not be removed from the files.
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.
3. Cause a refiled notice of federal lien to be marked, held, and indexed as if the refiled notice were a continuation statement within the meaning of the Uniform Commercial Code.
(6) FEES.—
(a) The charges or fees of the Secretary of State, with respect to a notice or certificate filed under this section, or for searching records with respect thereto, are:
1. For filing a notice of lien, which fee shall include the cost of filing a certificate of release or nonstatement for said notice of lien, $25.
2. For indexing of each additional debtor or secured party, $3.
3. For each additional facing page attached to a notice or certificate, $3.
4. For use of a nonapproved form, $5.
5. For filing a certificate of discharge or subordination, $12.
6. For filing a refiled notice of federal lien, $12.
7. For filing any other document required or permitted to be filed under this act, $12.
8. For certifying any record, $10.
(b) The charges or fees of the clerks of the circuit court with respect to a notice or certificate filed under this section shall be the same as prescribed in s. 28.24, relating to instruments recorded in the official records.
(7) UNIFORMITY OF APPLICATION AND CONSTRUCTION.—This section shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this section among the states enacting it and to permit a filing officer, including the Secretary of State, who is now using a paper filing system to record notices of liens, certificates, and other notices affecting federal tax liens or other federal liens to use a filing system consisting of paper or an electronic or magnetic medium, or some combination thereof, as he or she considers appropriate, and to permit federal officials to file notices of liens upon real or personal property for obligations payable to the United States, and certificates and notices affecting those liens, under the filing system being maintained by the Secretary of State or the filing officer.
...679.301(3), if nonpossessory, shall be enforceable against creditors or subsequent purchasers for a valuable consideration unless such interest becomes a possessory lien or is noted upon the certificate of title for the subject motor vehicle or mobile home prior to the occurrence of the subsequent transaction. § 713.901, Florida Statutes....
...Subsection (f) states that, in the case of personal property, the required notice shall be filed "in one office within the state . . . as designated by the laws of such State, in which the property subject to the lien is situated." In Florida, the filing of a federal tax lien is governed by § 713.901, Florida Statutes, the "Florida Uniform Federal Lien Registration Act." The general purpose of this Act, as stated in subsection (7), is to make the law with respect to the filing of federal liens uniform among the states enacting it. If the obligor is an individual, subsection 713.901(3)(c)(4) provides that a notice of a federal lien upon personal property "shall be filed" in the office of the clerk of the circuit court of the county where the person resides....
...Since the United States filed its notice of federal tax lien with the Clerk of the Circuit Court in Hillsborough County, the county of the Debtors' residence, the United States properly perfected its lien in accordance with 26 U.S.C. § 6323(f) and § 713.901, Florida Statutes, and its lien is perfected and enforceable against a bona fide purchaser....
...The amount set forth in the claim relating to taxes due for 1992 conflicts with the amount in the Substitute for Return prepared by the IRS. (Objection, Paragraphs 4, 5, 6). 4. The Notices of Federal Tax Liens filed with the Clerk of the Circuit Court in Hillsborough County were not certified, as required by Florida Statute 713.901(4), were not executed by an authorized representative of the IRS, and do not cite any specific statutory provisions and regulations which authorize the taxes....
...O'Neal, a revenue officer, "for J. Scharra." The Notices do not show a certificate of an officer authorized by law to take acknowledgments. The Debtor contends that the Notices are defective because (1) they were not certified as required by Florida Statute § 713.901(4); (2) they were signed only by a "revenue officer," who is not an authorized person to sign such Notices under 26 U.S.C....
...ugh County, and that the United States was not required to file the notices with Florida's Secretary of State. As set forth above, Section 6323(f)(1) provides that notices of federal tax liens shall be filed in accordance with state law. In Florida, § 713.901 of the Florida Statutes is known as the Florida Uniform *585 Federal Lien Registration Act. That section states: § 713.901....
...lien. In this case, the United States filed its notices with the Clerk of the Circuit Court in the county where the Debtor resides and where his property is located. The United States therefore complied with 26 U.S.C. § 6323(f) and Florida Statute § 713.901....
Dear Mr. Ellis: As the Clerk of the Circuit Court, Brevard County, Florida, you have asked for my opinion on substantially the following question: Is the Clerk of Court, acting as the County Recorder, authorized by section 713.901 , Florida Statutes, to index a document as a "lien" when that document is styled "Notice of Federal Tax Lien"? 1 In sum: A determination by the clerk of court that a notice of federal tax lien should be indexed as a lien appears to co...
...ecords. The risk of discovery of title defects and the increased costs involved in more extensive real property title searches to locate federal tax liens motivated many states, including Florida, to adopt a Uniform Federal Liens Registration Act. 8 Section 713.901 , Florida Statutes, which is the act, provides for the place of filing federal liens; the execution of notices and certificates; the duties of a filing officer presented with a notice of federal lien; fees to be collected for filing o...
...would appear that, in an effort to provide the most information possible to those relying on the official records for information about a particular piece of real property, a notice of federal tax lien should be indexed as a lien. I would note that section 713.901 , Florida Statutes, provides clear direction to the clerk of court as to how to file certificates of release or nonattachment, certificates of discharge or subordination, and refiled notices of federal liens to reflect the nature of those records as releases or terminations of obligations. 17 The Legislature may wish to revisit section 713.901 , Florida Statutes, to provide more specific guidance to the clerks of court as to the indexing of notices of federal tax liens....
...Stat., providing the requirements for recording instruments affecting real property. 7 See s. 1, Ch. 92-25 , Laws of Fla. 8 See Florida House of Representatives Committee on Appropriations, Bill Analysis Economic Impact Statement, CS/HB 757 dated Feb. 12, 1992. 9 Section 713.901 (3)(b), Fla. Stat. 10 Section 713.901 (5)(a)2., Fla....
...76-119 (1976) which discusses filing requirements for federal tax liens prior to Florida's enactment of the "Florida Uniform Federal Lien Registration Act." 16 See ss. 6321 and 6322, Internal Revenue Code; http://www.irs.gov "Notice of Federal Tax Lien;" "Tax lien," http://en.wikipedia.org . 17 See s. 713.901 (5)(b)1....
This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.
