§ 44-68.12. Place of filing. - North Carolina Statutes

§44‑68.12.  Place of filing.

(a)        Notices of liens,certificates, and other notices affecting federal tax liens or other federalliens must be filed in accordance with this Article.

(b)        Notices of liensupon real property for obligations payable to the United States andcertificates and notices affecting the liens shall be filed in the office ofthe clerk of superior court of the county in which the real property subject tothe liens is situated.

(c)        Notices of federalliens upon personal property, whether tangible or intangible, for obligationspayable to the United States and certificates and notices affecting the liensshall be filed as follows:

(1)        If the personagainst whose interest the lien applies is a corporation or a partnership whoseprincipal executive office is in this State, as these entities are defined inthe internal revenue laws of the United States, in the office of the Secretaryof State;

(2)        In all other cases,in the office of the clerk of superior court of the county where the person againstwhose interest the lien applies resides at the time of filing of the notice oflien. (1989 (Reg. Sess., 1990), c. 1047, s. 1.)