New Jersey § app:a-46

§ app:a-46.

Notices of Federal tax liens and certificates discharging such liens, which, by the

provisions of Title 26 of the Code of Laws of the United States, are made a lien upon

all the property and rights to property belonging to the persons against whom Federal

taxes are or may be assessed, may be filed in the office of the county recording officer

of the county or counties wherein the property subject to such liens is situate, and

shall be forthwith recorded in a book to be kept for that purpose entitled “Federal

liens,” and shall, immediately upon such filing, be indexed in an index book entitled

“index of Federal liens,” which index shall indicate the date of filing, the place

of record and the names of the parties thereto. Each county recording officer shall be authorized to charge for the filing and recording

of notices of Federal tax liens or certificates of discharge therefrom the same fees

as may be charged at the time of such filing and recording for the docketing of judgments

from the Superior Court . No Federal tax shall be a valid lien as against any mortgagee, pledgee, purchaser

or judgment creditor until the notice thereof shall be filed as provided by this section.