Mississippi § 85-8-5 - Notice of lien; filing.
Full text of Mississippi Mississippi Code of 1972 Annotated § 85-8-5 — Notice of lien; filing., with citation guidance and answers to common questions.
§ 85-8-5. Notice of lien; filing.
Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with this chapter. Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the chancery clerk of the county in which the real property subject to a federal lien is situated. Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates of notices affecting the liens shall be filed as follows: If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in the state, as these entities are defined in the Internal Revenue laws of the United States, in the office of the Secretary of State. If the person against whose interest the lien applies is a trust that is not covered by paragraph (a) of this subsection, in the office of the Secretary of State. If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State. In all other cases in the office of the chancery clerk of the county where the owner resides at the time of filing of the notice of lien.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 85-8-5
What does Mississippi Code of 1972 Annotated § 85-8-5 cover?
Section 85-8-5 ("Notice of lien; filing.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 85-8-5?
A common citation format is "Mississippi Code of 1972 Annotated § 85-8-5" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 85-8-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.