779.97(2)(c)2.
2. If the person against whose interest the lien applies is a trust not covered under
subd. 1., with the department of financial institutions.
779.97(2)(c)3.
3. If the person against whose interest the lien applies is the estate of a decedent, with the department of financial institutions.
779.97(2)(c)4.
4. In all other cases in the office of the register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
779.97(3)
(3) Execution of notices and certificates. Certification of notices of liens, certificates or other notices affecting federal liens by the secretary of the U.S. treasury, by the secretary's designee or by any other official or entity of the United States responsible for filing or certifying notice of any other lien entitles them to be filed and no other attestation, certification or acknowledgment is necessary.
779.97(4)(a)(a) If a notice of federal tax lien or a notice of revocation of a certificate of release is presented to the filing officer who is:
779.97(4)(a)1.
1. With the department of financial institutions, the filing officer shall cause the notice to be dealt with in accordance with
s. 409.519 as if the notice were a financing statement within the meaning of
chs. 401 to
411; or
779.97(4)(a)2.
2. Any other officer described in
sub. (2), the officer shall endorse thereon his or her identification and the date and time of receipt and forthwith file it alphabetically or enter it in an alphabetical index showing the name and address of the person named in the notice, the date and time of receipt, the title and address of the officer or entity certifying the lien, and the total amount appearing on the notice of lien.
779.97(4)(b)1.1. If a refiling of a notice of lien is presented to the department of financial institutions for filing, the filing officer shall cause the refiled notice of federal lien to be dealt with in accordance with
s. 409.519 as if the refiling were a continuation statement within the meaning of
chs. 401 to
411, except that the time period in
par. (d) shall apply instead of the time period in
s. 409.515.
779.97(4)(b)2.
2. If a certificate of release is presented to the department of financial institutions for filing, the filing officer shall cause the certificate to be dealt with in accordance with
s. 409.513 as if the certificate were a termination statement within the meaning of
chs. 401 to
411, and the filing officer may remove the notice of federal lien and any related refiling of a notice of lien, certificate of nonattachment, discharge or subordination from the files at any time after receipt of the certificate of release, but the department of financial institutions shall keep the certificate of release or a microfilm or other photographic record or optical disk or electronic record of the certificate of release in a file, separate from those containing currently effective notices of liens, for a period of 30 years after the date of filing of the certificate of release.
779.97(4)(b)3.
3. If a certificate of discharge is presented to the department of financial institutions for filing, the filing officer shall cause the certificate to be dealt with as if the certificate were an amendment that deletes collateral within the meaning of
chs. 401 to
411.
779.97(4)(b)4.
4. If a certificate of nonattachment or subordination of any lien is presented to the department of financial institutions for filing, the filing officer shall cause the certificate to be dealt with as if the certificate were an amendment that deletes collateral within the meaning of
chs. 401 to
411.
779.97(4)(c)1.1. If a refiled notice of federal lien or a certificate of nonattachment, discharge or subordination is presented for filing to any other filing officer specified in
sub. (2), the officer shall permanently attach the refiled notice or the certificate to the original notice of lien and shall enter the refiled notice or certificate with the date of filing in any alphabetical federal lien index on the line where the original notice of lien is entered.
779.97(4)(c)2.
2. If a certificate of release is presented for filing with any other filing officer specified in
sub. (2), the officer shall enter the certificate with the date of filing in any alphabetical federal lien index on the line where the original notice of lien is entered and may then remove the notice of federal lien and any related refiling of a notice of lien, certificate of nonattachment, discharge or subordination from the files, provided that the officer shall keep the certificate of release or a microfilm or other photographic record, or in the case of the department of financial institutions, or a register of deeds if authorized under
s. 59.43 (4), a microfilm or other photographic record or optical disk or electronic record, of the certificate of release in a file, separate from those containing currently effective notices of federal liens, for a period of 30 years after the date of filing of the certificate of release.
779.97(4)(d)
(d) Unless a refiling of a notice of lien is presented to a filing officer for filing within 11 years and 60 days after the date on which a notice of lien or the latest refiling of a notice of that lien is filed with that officer, the filing officer may remove the notice of federal lien and any related refiling of a notice of lien, certificate of nonattachment, discharge or subordination from the files. Any refiling of a notice of lien presented to a filing officer after such removal shall be dealt with as though the document were a notice of federal lien instead of a refiling of a notice of lien.
779.97(4)(e)
(e) Upon request of any person, the filing officer shall issue a certificate showing whether there is on file, on the date and hour stated therein, any notice of federal lien or any related refiling of a notice of lien, certificate of nonattachment, discharge or subordination filed on or after February 1, 1968, naming a particular person, and if a notice or certificate is on file, giving the date and hour of filing of each notice or certificate. If the filing officer is the department of financial institutions, the filing officer shall include the information concerning the notice of federal lien, or notice or certificate affecting a federal lien, in the information communicated or otherwise made available in response to a request under
s. 409.523 (3), and the fee charged shall be that charged in accordance with
s. 409.525.
779.97(5)(a)(a) The fee for filing and indexing each notice of lien or certificate or notice affecting the lien is one of the following:
779.97(5)(a)2.
2. For a lien on tangible and intangible personal property, $10.
779.97(5)(a)3.
3. For a certificate of discharge or subordination, $10.
779.97(5)(a)4.
4. For all other notices, including a certificate of release or nonattachment, $10.
779.97(5)(b)
(b) The officer shall bill the district directors of internal revenue on a monthly basis for fees for documents filed by them.
779.97(6)
(6) 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 those states which enact it.
779.97(7)
(7) Short title. This section may be cited as the Uniform Federal Lien Registration Act.
779.97(8)
(8) Tax liens and notices filed on or before February 1, 1968. Filing officers with whom notices of federal tax liens, certificates and notices affecting such liens have been filed on or before February 1, 1968 shall, after that date, continue to maintain a file labeled "federal tax lien notices filed prior to ...." containing notices and certificates filed in numerical order of receipt. If a notice was filed on or before February 1, 1968 any certificate or notice affecting the lien shall be filed in the same office.
779.97 History
History: 1977 c. 29,
418;
1979 c. 89,
177,
223,
312,
355; Stats. 1979 s. 779.97;
1991 a. 39,
148,
304,
315;
1993 a. 70,
172,
214;
1995 a. 27,
201,
417;
2001 a. 10.
LIENHOLDER; ACQUISITION OF PRIOR LIEN
779.98
779.98
Payment of prior real estate liens. 779.98(1)
(1) Any person having a lien on real estate against which there is a prior lien may pay any or all of the items in
sub. (2). The amounts paid shall be added to the payor's lien, with interest from the date of payment at the same rate as when paid, or if no rate was provided for prior to such payment, at the legal rate of interest. Interest on amounts paid for items described in
sub. (2) (d) shall be computed at the rate under
s. 74.77. All sums so paid shall be collected as a part of and in the same manner as is the lien by virtue of which said payments are made and be entitled to the same priority.
779.98(2)
(2) The items, any or all of which may be paid under
sub. (1), are as follows:
779.98(2)(a)
(a) Any past due or defaulted principal or interest of a prior lien.
779.98(2)(b)
(b) Any interest or amortized installment due under a prior lien.
779.98(2)(c)
(c) Premiums and assessment on insurance policies necessary to protect the security of the lienor making such payments or of any prior lien and authorized under the terms of either such lien.
779.98(2)(d)
(d) Taxes or special assessments due and unpaid on any realty covered by the lien with interest, penalties and costs.
779.98(2)(f)
(f) Any charge for improvements or any other item authorized by statutes or by the terms of any prior lien.
779.98(3)
(3) Payments made under
sub. (1) shall be proved by the affidavit of the person making the payment or the person's agent or attorney, giving the items paid, the dates when paid and the description of the real estate on which the lien is claimed, shall have priority over any liens which were subsequent to the lien of the person making the payment at the date of such payments, and shall also have priority over any lien filed after such affidavit is recorded with the register of deeds of the county where the land is located. Said payments shall also be prior to any liens filed before the recording of such affidavit if such filing was made with knowledge of such payments.
779.98(4)
(4) The payments may be made during the period in which any lien is being enforced, or during the redemption period. An affidavit of the payments as provided in
sub. (3) may be recorded with the register of deeds, and a copy of the affidavit shall be furnished by the sheriff at least 5 days before the expiration of the redemption period.
779.98(5)
(5) If the lienor at the time of making such payment has an equal priority with other lienors, and the property securing such liens does not sell for a sufficient sum to pay all liens, the person making such payments shall be repaid the amounts thereof before the other equal lienors receive any share in the proceeds of such sale.
779.98 History
History: 1987 a. 378 s.
76; Stats. 1987 s. 779.98;
1987 a. 403;
1993 a. 301,
486.
