Notes on IRS Liens

 


For Florida:

CHAPTER 19270--(No. 275).

SENATE BILL NO. 381

AN ACT Providing Manner of Recording Judgments and Decrees of All Courts in This State in Order to Become Liens on Real Estate and permitting Certified Transcripts of Judgments and Decrees of the United States District Courts Held in the State of Florida to Be Recorded in Same Manner, and Repealing All Laws in Conflict Therewith.

Be It Enacted by the Legislature of the State of Florida:

  Section 1. That the Clerk of the Circuit Court in each County in this State shall keep a judgment lien record in which he shall record certified transcripts of judgments and decrees of Circuit Courts and all other courts of this State, and judgments and decrees of the United States District Courts held in the State of Florida, which may be presented to him for such record, and shall note at the bottom of such record the date, hour and minute of recording same.

  Section 2. That no judgment or decree hereafter rendered by the Circuit Court or any other courts of this State shall be or become a lien on real estate until a certified transcript of said judgment or decree is recorded in the judgment lien record as provided by Section 1 of this Act. Upon being so recorded said judgment or decree shall become a lien on the real estate of the defendant only in the county where the same is recorded in the manner provided by said Section 1.

  Section 3. That all laws and parts of laws in conflict herewith are hereby repealed.

  Section 4. This Act shall take effect immediately upon its becoming a law.

  Approved by the Governor, June 5, 1939.

  Filed in Office Secretary of State, June 6, 1939.


Definition Of lien in Black’s Revised Fourth Edition

The word “Lien” is a generic term and, standing alone, includes liens acquired by contract or by operation of law. Egyptian Supply Co. v Boyd, C.C. A. KY., 117 F.2d 608, 612.

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