{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/55.1-653.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/55.1-653.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/55.1-653.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/55.1-653.html"}],"law_id":64661,"edition_id":1,"section_id":64661,"structure_id":15768,"section_number":"55.1-653","catch_line":"Where notices and certificates affecting liens to be filed","history":"1970, c. 76, \u00a7 55-142.1; 1986, c. 299; 1988, cc. 113, 388; 2019, c. 712.","full_text":"A\n\nNotices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed in accordance with this article.B\n\nNotices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens, including certificates of redemption, shall be filed in the office of the clerk of the circuit court of the county or city in which the real property subject to the lien is situated.C\n\nNotices of liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:1\n\nIf the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in the Commonwealth, as these entities are defined in the internal revenue laws of the United States, in the office of the clerk of the State Corporation Commission.2\n\nIn all other cases, in the office of the clerk of the circuit court of the county or city (i) where the person against whose interest the lien applies resides or (ii) in the case of a trust or a decedent&#8217;s estate, having jurisdiction over the qualification of the trustee or probate of the will, at the time of filing of the notice of lien.","order_by":null,"text":{"0":{"id":235332,"text":"Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed in accordance with this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":235333,"text":"Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens, including certificates of redemption, shall be filed in the office of the clerk of the circuit court of the county or city in which the real property subject to the lien is situated.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":235334,"text":"Notices of liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"3":{"id":235335,"text":"If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in the Commonwealth, as these entities are defined in the internal revenue laws of the United States, in the office of the clerk of the State Corporation Commission.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"4":{"id":235336,"text":"In all other cases, in the office of the clerk of the circuit court of the county or city (i) where the person against whose interest the lien applies resides or (ii) in the case of a trust or a decedent&#8217;s estate, having jurisdiction over the qualification of the trustee or probate of the will, at the time of filing of the notice of lien.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1"}},"ancestry":[{"id":15768,"edition_id":1,"name":"Uniform Federal Lien Registration Act","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13525,"metadata":{},"date_created":"2026-06-26 03:59:17","date_modified":"2026-06-26 03:59:17","permalink":{"id":245685,"object_type":"structure","relational_id":15768,"identifier":"7","token":"55.1\/II\/6\/7","url":"\/55.1\/II\/6\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13525,"edition_id":1,"name":"Recordation of Documents","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":13524,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":245459,"object_type":"structure","relational_id":13525,"identifier":"6","token":"55.1\/II\/6","url":"\/55.1\/II\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13524,"edition_id":1,"name":"Real Estate Settlements and Recordation","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12707,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":245369,"object_type":"structure","relational_id":13524,"identifier":"II","token":"55.1\/II","url":"\/55.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12707,"edition_id":1,"name":"Property and Conveyances","identifier":"55.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":244769,"object_type":"structure","relational_id":12707,"identifier":"55.1","token":"55.1","url":"\/55.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":64661,"structure_id":15768,"section_number":"55.1-653","catch_line":"Where notices and certificates affecting liens to be filed","url":"\/55.1-653\/","token":"55.1\/II\/6\/7\/55.1-653","metadata":false},{"id":60691,"structure_id":15768,"section_number":"55.1-654","catch_line":"Certification of notices and certificates","url":"\/55.1-654\/","token":"55.1\/II\/6\/7\/55.1-654","metadata":false},{"id":82799,"structure_id":15768,"section_number":"55.1-655","catch_line":"Duties of filing officers","url":"\/55.1-655\/","token":"55.1\/II\/6\/7\/55.1-655","metadata":false},{"id":65597,"structure_id":15768,"section_number":"55.1-656","catch_line":"Fees of filing officers other than clerk of State Corporation Commission","url":"\/55.1-656\/","token":"55.1\/II\/6\/7\/55.1-656","metadata":false},{"id":81474,"structure_id":15768,"section_number":"55.1-657","catch_line":"Fees of clerk of State Corporation Commission","url":"\/55.1-657\/","token":"55.1\/II\/6\/7\/55.1-657","metadata":false},{"id":84159,"structure_id":15768,"section_number":"55.1-658","catch_line":"Construction of article","url":"\/55.1-658\/","token":"55.1\/II\/6\/7\/55.1-658","metadata":false},{"id":82179,"structure_id":15768,"section_number":"55.1-659","catch_line":"Certificates and notices affecting liens filed on or before July 1, 1970","url":"\/55.1-659\/","token":"55.1\/II\/6\/7\/55.1-659","metadata":false},{"id":76797,"structure_id":15768,"section_number":"55.1-660","catch_line":"No action to be brought against the State Corporation Commission or its staff","url":"\/55.1-660\/","token":"55.1\/II\/6\/7\/55.1-660","metadata":false}],"next_section":{"id":60691,"structure_id":15768,"section_number":"55.1-654","catch_line":"Certification of notices and certificates","url":"\/55.1-654\/","token":"55.1\/II\/6\/7\/55.1-654","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/55.1-653\/","history_text":"<p>This law was first created in 1970. The record of its establishment is cataloged in chapter 76 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1970 \u201cActs\u201d aren\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1986, chapter 299; in 1988, chapters 113 and 388; in 2019, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0712\">712<\/a>.<\/p>","references":[{"id":77069,"section_number":"13.1-775.1","catch_line":"Annual registration fees to be paid by domestic and foreign corporations; penalty for failure to pay timely","order_by":null,"url":"\/13.1-775.1\/"},{"id":54764,"section_number":"13.1-936.1","catch_line":"Annual registration fees to be paid by domestic and foreign corporations; penalty for failure to pay timely","order_by":null,"url":"\/13.1-936.1\/"},{"id":71931,"section_number":"17.1-275","catch_line":"Fees collected by clerks of circuit courts; generally","order_by":null,"url":"\/17.1-275\/"},{"id":82799,"section_number":"55.1-655","catch_line":"Duties of filing officers","order_by":null,"url":"\/55.1-655\/"}],"refers_to":false,"permalink":{"id":245687,"object_type":"law","relational_id":64661,"identifier":"55.1-653","token":"55.1\/II\/6\/7\/55.1-653","url":"\/55.1-653\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/55.1-653\/","token":"55.1\/II\/6\/7\/55.1-653","dublin_core":{"Title":"Where notices and certificates affecting liens to be filed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 55.1-653","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Notices of <span class=\"dictionary\">liens<\/span>, certificates, and other notices affecting federal tax <span class=\"dictionary\">liens<\/span> or other federal <span class=\"dictionary\">liens<\/span> shall be filed in accordance with this article. <a id=\"paragraph-235332\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/55.1-653\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Notices of <span class=\"dictionary\">liens<\/span> upon real property for obligations payable to the United States and certificates and notices affecting the <span class=\"dictionary\">liens<\/span>, including certificates of <span class=\"dictionary\">redemption<\/span>, shall be filed in the office of the clerk of the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the county or city in which the real property subject to the <span class=\"dictionary\">lien<\/span> is situated. <a id=\"paragraph-235333\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/55.1-653\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> Notices of <span class=\"dictionary\">liens<\/span> upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the <span class=\"dictionary\">liens<\/span> shall be filed as follows: <a id=\"paragraph-235334\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/55.1-653\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> If the person against whose interest the <span class=\"dictionary\">lien<\/span> applies is a corporation or a partnership whose principal executive office is in the Commonwealth, as these entities are defined in the internal revenue <span class=\"dictionary\">laws<\/span> of the United States, in the office of the clerk of the State Corporation Commission. <a id=\"paragraph-235335\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/55.1-653\/#C1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> In all other cases, in the office of the clerk of the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the county or city (i) where the person against whose interest the <span class=\"dictionary\">lien<\/span> applies resides or (ii) in the case of a trust or a decedent&#8217;s estate, having <span class=\"dictionary\">jurisdiction<\/span> over the qualification of the trustee or probate of the will, at the time of filing of the notice of <span class=\"dictionary\">lien<\/span>. <a id=\"paragraph-235336\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/55.1-653\/#C2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHERE NOTICES AND CERTIFICATES AFFECTING LIENS TO BE FILED (\u00a7 55.1-653)\n\nA. Notices of liens, certificates, and other notices affecting federal tax liens\nor other federal liens shall be filed in accordance with this article.\n\nB. Notices of liens upon real property for obligations payable to the United\nStates and certificates and notices affecting the liens, including certificates\nof redemption, shall be filed in the office of the clerk of the circuit court of\nthe county or city in which the real property subject to the lien is situated.\n\nC. Notices of liens upon personal property, whether tangible or intangible, for\nobligations payable to the United States and certificates and notices affecting\nthe liens shall be filed as follows:\n\n   1. If the person against whose interest the lien applies is a corporation or a\n   partnership whose principal executive office is in the Commonwealth, as these\n   entities are defined in the internal revenue laws of the United States, in the\n   office of the clerk of the State Corporation Commission.\n\n   2. In all other cases, in the office of the clerk of the circuit court of the\n   county or city (i) where the person against whose interest the lien applies\n   resides or (ii) in the case of a trust or a decedent&#8217;s estate, having\n   jurisdiction over the qualification of the trustee or probate of the will, at\n   the time of filing of the notice of lien.\n\nHISTORY: 1970, c. 76, \u00a7 55-142.1; 1986, c. 299; 1988, cc. 113, 388; 2019, c.\n712.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}