Liens and Limitations

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Architect Lien

32-28-11-1 et seq.

Upon recording

County Recorder

1 year from recording

Real

Attorney’s Lien

33-43-4-1 et seq.

Entry on judgment docket

Judgment docket for proceeding

Must be filed 60 days from entry of final judgment

No duration specified

Lien on Judgment

Assessments for Public Improvements

36-9-17-7

Upon letting of contract

Tax Duplicate

5 years of contract date

Real

Bail/

Recognizance (Failure to Appear) Bond

35-33-8.5-9

(Criminal)

Entry in the judgment docket

Judgment Docket in County of action or the judgment docket of County of location of Real Estate

Until court releases upon final determination of cause and compliance with court order to appear

Real

Barrett Law Assessments for public improvements

36-9-36-40,43

When as­sess­­­­ments are certified to disbursing officer (County or City Treasurer) for collection

Tax Duplicate

5 years or 15 years if paid in installments

(32-28-8-1)

Real

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Broker Liens

See Commercial Broker Lien

Common Law Liens

32-28-13-1 et seq.

Upon recording and within 60 days of last service provided

County Recorder

6 months from recording

Real

Commercial Broker’s Lien

32-28-12.5-6

Upon recording of notice of intent when fees & commissions are due; prior to or 90 days after the deed recording

County Recorder

1 year;

If installments payable more than 1 year, 1 year from date last payment

Real: Commercial

(defined as non-

1-4 family or zoned residential property)

Condominium Association Lien-unpaid assessments

32-25-6-3

Upon assessment

N/A

1 year if recorded and notice to foreclose issued by homeowner and no action initiated

Real; has priority except for taxes and unpaid balance on first mortgage; upon foreclose mortgagee is not responsible for past sums

Conservancy District- Special Assessment

14-33-9, 10

Upon assessment

Tax duplicates

Until assessment is paid

Real

Ditch Assessment Liens

36-9-27-89

Date of certification of the final assessment to auditor

Tax Duplicate

When paid in full or last day of fifth year after last payment becomes due

Real

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Divorce 1.”Equalization Payment” or “Equalization Judgment”

(Case No. will include “DR, DN, or DC” )

2. Child Support

See Judgments, generally

Upon approval of Decree and Settlement Agreement or Judgment Docket

NOTE: some Courts are not entering in the docket

Does not attach unless reduced to a separate judgment; usually only upon severe delinquency

Circuit / Superior Court; Co. Judgment Dockett

Judgment Dockett

10 years after judgment entered

Real; personal

(NOTE:

Treat all “equalization” payments as a judgment

Employees of Corpor­ation, Lien for Wages, Real Estate Commission

32-28-12-2

Upon recording on notice of intent

Recorder of county where corp. is located or doing business

6 months from recording

Real,

Personal

Employees of Strip Mine, Lien for labor

See Strip Mine

Engineers, Lien for Services

32-28-11-1

Upon recording on notice of intent with­in 60 days of when work performed

County Recorder

1 year from recording

Real

Estate Tax Lien: Federal

26 USCA 6324(a), 6324(b)

VU 5.20 Estate Taxes

Date of death

See Federal Tax Lien

10 years (general) or 10 or 15 (special) from date of death

Real;

Personal

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Estate Tax Lien:

Indiana

See Inheritance Tax below

Federal Judgment

28 USC 3201

28 USCA 1962

Date of recording

Recorder of county where property located

20 years from date of judgment; may be extended for additional 20 years upon satisfaction of certain conditions

Federal Judgment

Federal Mortgage: SBA/ FHA/ VA / Other

1. General

2. Foreclosure

3. Redemption:

Liens NOT arising under the Internal Revenue laws

Bulletin SLS2016002 2.4.16

28 USCA 2410(c)

Upon recording

Mortgage recording

FHFA as Conservator for Fannie Mae and Freddie Mac / FDIC

County Recorder

Generally shown on lien / mortgage

Consents Required for Foreclosure – see Bulletin

1 year after sheriff sale

Real; personal

Cannot be eliminated by “strict foreclosure”

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Federal Tax Lien: 1. General

2. Purchase Money Mortgage

3. Redemption:

Liens arising under the Internal Revenue laws

26 USCA 6321

VU 6.08 Federal Tax Liens

IRS Ruling 6857

28 USCA 2410(c)

At time of assessment under federal law

Recorder of county where property located

10 years plus 30 days from assessment date; may be refiled for additional 10 years plus 30 days; also be aware of “hidden” extensions

120 days after sheriff sale

Real: Attaches regardless of vesting interest

(TBE/TIC/

JTWROS/ IND / LE/ Business entities)

Recognizes tax lien inferior to PMM

Fixture Filing

See UCC Fixture Filing

Forestry Land Assessments (State)

6-1.1-6-24

Upon withdrawal from classification as native forest land, forest plantation or wild lands

Tax duplicate

10 years

Real

Gift Tax Lien

26 USCA 6324(b)

When gift is made

See Federal Tax Lien

10 years from date gift is made

Real;

Personal

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Hazardous Substance Response Lien

13-25-4-11,12

Upon recording of notice of lien

County Recorder

10 years; or action to foreclose is pending

Real

Highway Encroach­ment Removal, Failure of Owner to Pay Costs

8-23-5-1

Entry on Judgment Docket

Judgment Docket, Circuit Court

10 years after judgment entered

Real

Homeowner Association Lien -Assessments

(HOA)

32-28-14-5 to 32-28-14-9

Upon recording notice of lien

County Recorder

5 years;

1 year if notice to foreclose issued by homeowner and no action initiated

Real; upon foreclosure mortgagee is not responsible for past sums

Hospital Liens

32-33-4-3

Upon recording

County Recorder in county where hospital located within 90 days of discharge

Until satisfied and released

Does not attach to real estate; attaches to any judgment for recovery for personal injury by person

Inheritance Tax (Indiana)

Repealed for deaths occurring on or after January 1, 2013

Prior law 6-4.1-8-1 applies to deaths prior to January 1, 2013

Date of Death

None

10 years after date of death (for deaths prior to January 1, 2013)

Real; personal

Judgment Liens:

Federal

See Federal

Judgments

Real; personal

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Judgment Liens:

Indiana Circuit / Superior Courts

1.General

2. Lien Extension /

Renewal

3. Foreign

(Case No. will include “CB”)

34-55-9-2

34-11-2-12

Case law

34-55-11-1

Entry on Judgment Docket

Entry on Judgment Docket

Judgment from different county / state filed with

County Court

Judgment

Docket-courts of original jurisdiction

10 years after judgment entered for lien attachment; 20 years total

New Court Order creates new lien; does not relate back to original Order date

10 years after original judgment entered in foreign Court

Real; personal

Real; personal

Real; personal

Judgment Liens: Indiana City Courts

33-35-5-8

Upon recording with Clerk of Circuit Court

Clerk of circuit court

10 years after judgment entered in Circuit Court

Real;

personal

Landlord’s Crop Lien

32-31-1-19

Upon recording of a financing statement at least 30 days before crops mature

County Recorder

Until satisfied and released

Crops

Lis Pendens

32-30-11

Upon filing notice with the Court

Circuit Court Lis Pendens Record

Until primary case is decided; or release of the LP Notice

Real

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Mechanics’ Liens, Real Property

1. Residential

2. Commercial

32-28-3-1 et seq.

Upon recording with­in:

60 days

90 days

after work completed for commercial property

Relates back to start of work or time materials provided

County Recorder

1 year after lien recorded if no foreclosure action filed

Real

1. Pre-lien notice required for single and double family dwellings

Medicaid Lien

See Old Age Assistance Lien

Mortgages and Vendor’s Lien

1. Mortgage on or after July 1-2012

2. Mortgage prior to July 1, 2012

32-28-4-1 et seq.

Bulletin IN2013002

Upon recording

County Recorder

10 years from maturity date. If no maturity date, 10 years from date of execution. If no date of execution, 10 years from date of recording.

Expires 10 years from maturity date. If no maturity date, expires 20 years from date of execution. If no date of execution, expires 20 years from date of recording.

Real

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Municipal Ordinance Violation Lien

36-1-6-2

Upon recording of notice of lien; and on tax duplicate

Recorder or Treasurer

Until satisfied if recorded;

10 years from date taxes become due on tax duplicate

Real; superior to all other liens except taxes subject to monetary limits

Old Age, Blind, Disabled Assistance Lien

12-14-16-1, 2, 3

Upon recording of a Certificate

County Recorder

Until Satisfied; foreclosure of aged’ s residence prohibited if occupied by H or W

Real;

Personal

Plats of City Lots, Lien for Expenses (plat and survey)

36-7-3-9

When assessment made

Tax Duplicate

Until paid

Real

Restitution Lien

(Criminal Proceedings)

35-50-5-3

Certification of order to circuit court clerk and entry in judgment docket

Judgment docket-Circuit court

10 years

Real

Sewer Charges, Connection, Rate

36-9-23-29

Upon recording

County Recorder

5 years or 15 years if paid in Installments (32-28-8-1)

Real

Sewage Works Lien, Municipal

36-9-23-32, 33

Upon recording of notice

County Recorder; Tax Duplicate

5 years or 15 years if paid in Installments (32-28-8-1)

Not enforceable against subsequent owner unless lien recorded prior to deed

Real; superior to all other liens except taxes

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Sheriff or Coroner Property Seizure

32-30-11-5

Writ of Attachment

Circuit Court

Seizure for cause

Real; personal

State Psychiatric Institution, Charge for Services Uncollected

12-24-15-1

Upon recording

County Recorder

Until satisfied or released

Real-Against Patient and Responsible Parties

State Tax Liens for Delinquent Property Taxes assessed against Real Estate

6-1.1-22-13

Assessment date for year when taxes are assessed

(Jan 1)

Tax Duplicate

10 years from May 10 of the year when taxes first became due

Real

State Tax Warrants

6-8.1-8-2

When entry of warrant is made in Judgment docket by Clerk of Circuit Court by statute

INCite --searchable State of IN website

10 years

Real;

Personal

Street Lighting -Municipal

36-9-9-10

Upon final acceptance by city of electric system (first assessment); Jan. 1 of each year for subsequent assessments

Certification to City or County Treasurer

5 years or 15 years if paid in Installments (32-28-8-1)

Real

Strip Mine, Employee’s Lien on

32-28-10-2

Upon recording on notice of intent with­in 60 days of labor performed

Recorder of county where mine is situated

1 year from recording

Real; priority over all other liens except state tax lien

NATURE OF LIEN

CITATION

WHEN LIEN ATTACHES

PLACE OF NOTICE

DURATION

TYPE

Surveyor’s Lien

32-28-11-1 et seq.

Upon recording

County Recorder

1 year from recording

Real

Tax Sale Lien in favor of County Executive

6-1.1-24-6

Day after the last date on which tract or item was offered for sale AND did not sell at minimum

Tax Duplicate

Tax Sale Certificate procedures

Real

Tax Sale

Purchaser Lien

6-1.1-24-9; 6-1.1-24-6 (county as purchaser)

When Tax Sale bid paid; certificate of sale issued by auditor

Tax Duplicate

Tax Sale Certificate procedures

Real

Weed Control Board Lien

15-16-7-13

Upon certification

Tax Duplicates

Tax Collection procedures

Real

UCC Fixture Filing

26-1-9.1-501

Upon recording

County Recorder ; certain circumstances may require dual or SOS filing

5 years from recording; can be continued for additional 5 year periods

Real as fixture filing

Vendors Lien

See Mortgages

And Vendors

LIEN/ENCUMBRANCE

AUTHORITY

DURATION OF LIEN

Alimony

§42-371

§42-365

10 years from latest of:

(a) judgment entry; (b) most recent payment; (c) most recent execution. Terminates on death or remarriage unless agreed or ordered by Court

Child Support

§42-371

10 years from latest of: (a) date youngest child becomes of age or dies; (b) most recent execution

Construction Lien

§52-140

2 years from recording of lien, or 30 days after lien claimant receives written demand to institute judicial proceeding, unless claimant forecloses during the 30-day period

Corporate Occupation Tax

§21-323

No limitation period specified. Prior to all liens except state, county & municipal taxes

Court Costs

§25-1716

5 years after (a) latest partial payment or (b) case becomes inactive or is closed by final judgment.

Deed of Trust

§76-1015; §25-205; §76-239

If nonjudicial foreclosure is used, trustee must sell the property within 5 years following maturity of the debt. If judicial foreclosure is used, limitation period is 10 years after maturity date, if ascertainable from instrument or 30 years from date of instrument if not ascertainable unless beneficiary files affidavit stating obligation is unpaid and is still a valid lien. This affidavit extends the limitation period an additional 10 years.

Divorce Decree, when final

§42.372.01

30 days after decree is entered or on death of one of the parties, whichever occurs first (decrees rendered after September 9, 1995.

Estate Tax (State)

§77-2102

Due w/in 12 mos. from death; lien exists until (1) payment, (2) 10 years from date of death, or (3) release or discharge

Estate Tax (Federal)

IRC §6321, 6502(a), 6503, 6324; Neb. Title Standard 10.5

10 years after death, but may be extended in certain circumstances. See 26 USC 2010[c] for level at which liability applies, depending on year of death.

Federal Judgment Liens

28 USC 3001

20 years if in favor of the United States

Federal Tax Liens

26 USC 6322

10 years, 30 days after assessment, unless extended.

Federal Tax Liens; IRS Right of Redemption

28 USC 2410

120 days following foreclosure sale

Fines, Criminal

§29-2407

Duration of 5 years after latest partial payment or 5 years after case becomes inactive or closed

Inheritance Tax

§77-2037; Neb. Title Standard 10.4

10 years following death or 5 years following determination

Judgment

§25-1504; §25-1301(3); Neb. Title Standard 7.3, 10.2

Lien is dormant after 5 years if no execution issued; can be revived within 10 years, but dates from date of revivor. NOTE: A judgment attaches when rendered; it is rendered when entered; it is entered when clerk stamps and dates the judgment. "Rendition" is the act of the court or a judge thereof in making and signing a written notation of the relief granted or denied

Judgement against county or instrumentality of the state

Ann. To §77-1619, Fremont Foundry & Mach. Co. v. Saunders County, 136 Neb. 101

Not a lien

Land Contract

§76-239; Neb. Title Standard 10.6

10 years from due date if ascertainable from instrument, or 30 years from date of execution unless extension or affidavit of valid existing lien filed

Mechanics Lien

See "Construction Lien"

Mortgage

§§25-202 & 76-239; Neb. Title Standard 10.3

10 years from due date if ascertainable from instrument, or 30 years from date of execution unless extension or affidavit of valid existing lien filed.

Possibilities of Reverter; Right of Re-Entry for Breach Condition Subsequent

§§76-107; 76-2,102, 76-2,104

Not alienable or devisable, valid for 30 years (maybe); don't apply to a personal representative. Neb. Supreme Court in State vs. UPRR, 241 Neb. 675 said they are unreasonable restraints on alienation and void as against public policy. CALL YOUR UNDERWRITER

Property Settlement

§42-371

10 years from date judgment entered, most recent payment, most recent execution, whichever is latest.

Real Estate Taxes

§77-1862

15 years after delinquent

Real Estate Taxes; Foreclosure Decree

Lien ceases if no order of sale issued within 10 years of date of decree

Special Assessment

§77-1862

15 years after delinquent

Spousal Joinder

§30-2313[c]; §40-104; Neb. Title Standard 5.7

Spouse of a person not domiciled in Nebraska need not join in execution. Husband and wife must both sign and acknowledge the same instrument if conveying or encumbering their homestead real estate.

Spousal support

§42-371

See "Child Support"

State Tax Lien

§77-3904

10 years from filing for record; until paid or until judgment based on lien liability becomes unenforceable or is satisfied. Continuation statement may be filed

Temporary Order, Child Support/Alimony

Hall vs. Hall, 126 NW2nd, 839

Terminate with rendition of final divorce decree

Unemployment Compensation

§48-657

Lien filed prior to May 1, 1999: Apply limitation period for mortgages. Lien filed after May 1, 1999: lapses at expiration date or 5 years after filing unless notice of continuation filed, which will be continued for a period ending 10 years after filing of the original lien.

Type of Lien

Statute of Limitations

Statute/Rule

Abstracter’s Lien

1 year from date of filing

§ 48-4-4 NMSA 1978

Artesian Conservancy District Lien

10 years from date of recording

§ 73-1-22 NMSA 1978; § 7-1-39 NMSA 1978

Building Unit Owner Association Lien

None

§ 47-7-24 NMSA 1978

Business Improvement District

4 years from date of filing

§ 3-63-14 NMSA 1978

Child Support Enforcement Lien

None

§ 40-4A-19 NMSA 1978; § 8.50.111.14 NMAC

Commercial Real Estate Broker Lien

2 years after recording

§ 48-12-5 NMSA 1978

Condominium Association Lien

3 years after the full amount of the assessments are due

§ 47-7C-16 NMSA 1978

Convention Center Fees Lien

4 years from date of filing

§ 5-14-11 NMSA 1978

County Improvement District

None

§ 4-55A-7 NMSA 1978; § 4-55A-19 NMSA 1978

Federal Estate Tax Lien – no filing

10 years from date of decedent’s death

26 U.S.C. 6324

Federal mortgages held by the United States: SBA, Farmers Home Administration, Farm Credit Banks

None

None

Federal Tax Lien

10 years plus 30 days; may be refiled for additional 10 years plus 30 days (but beware of possible “hidden” extensions)

26 U.S.C. 6323

Homeowner Association Lien

None

§ 47-16-6 NMSA 1978

Horticultural Lien

60 days from date of filing

§ 76-3-5 NMSA 1978

Mechanic’s/Materialmen’s Lien

2 years from date of recording

§ 48-2-10 NMSA 1978

Mortgage/Deed of Trust

Term of mortgage/deed of trust plus 6 years

§ 37-1-3 NMSA 1978

Municipal Liens (weed, refuse, sewer, utilities, etc.)

4 years from date of filing

§ 37-1-4 NMSA 1978 (interpreted in Hurley v. Village of Ruidoso, 131 P.3d 693 (N.M. Ct. App. 2006)

New Mexico State Tax Lien

10 years from date of recording

§ 7-1-39 NMSA 1978

Nonconsensual Common Law Liens

Not enforceable, but a cloud on title; no applicable limitations period

§ 48-1A-5 NMSA 1978

Statutory Unitization Lien

None

§ 7-7-14 NMSA 1978

Transcript of Judgment (domesticated Foreign Judgment)

Law of foreign jurisdiction will control

§ 39-4A-3 NMSA 1978

Transcript of Judgment (Federal Court)

14 years from date of judgment (NOT date of recording TJ)

28 U.S.C. 1962

Transcript of Judgment (State Court)

14 years from date of judgment (NOT date of recording TJ)

§ 39-1-6 NMSA 1978; § 37-1-2

Transcript of Judgment (United States as judgment creditor)

20 years from date of judgment; may be extended for additional 20 years upon satisfaction of certain conditions

28 U.S.C. 3201

Warrant of Levy and Lien (NM Employment Security Division)

None

§ 51-1-36 NMSA 1978

Well and Pipeline Lien

1 year from date of filing

§ 70-4-7 NMSA 1978