Tax Liens are filed by State and Federal government agencies by taxpayer name.
In most cases, Tax Liens are not indexed against a parcel of land; they are indexed by taxpayer name. When an abstract is brought up to date, abstractors search by name and by legal description. Therefore, tax liens appear in abstracts even when they are not indexed by legal description in the Recorder's Office.
The fee for filing the lien must be paid at the time the release is offered for filing. The fee at the time of release is $30.00 for State Tax Liens. The fee for filing a Federal Tax Lien or Release of Federal Tax Lien is $46.00.