Section 48-1-1 - Federal lien; place of filingA. Notices of liens upon real property for taxes and other obligations payable to the United States and certificates and notices affecting the liens shall be recorded in the office of the county clerk of the county in which the real property subject to a federal lien is situated. B. Notices of liens upon personal property for taxes and other obligations payable to the United States and certificates and notices affecting the liens shall be recorded in the office of the county clerk of the county where the property owner resides at the time of recording the notice of lien.1953 Comp., § 61-1-8, enacted by Laws 1967, ch. 253, § 1; 1988, ch. 44, § 1.