                                 CODE OF VIRGINIA

WHERE NOTICES AND CERTIFICATES AFFECTING LIENS TO BE FILED (§ 55.1-653)

A. Notices of liens, certificates, and other notices affecting federal tax liens
or other federal liens shall be filed in accordance with this article.

B. 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.

C. 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:

   1. 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.

   2. 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.

HISTORY: 1970, c. 76, § 55-142.1; 1986, c. 299; 1988, cc. 113, 388; 2019, c.
712.