Sec 33-1032. Place of filing or recording

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

B. Notices of liens on real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed or recorded in the office of the county recorder in the county in which the real property subject to the liens is situated.

C. Notices of federal liens on personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed or recorded as follows:

1. If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the secretary of state.

2. If the person against whose interest the lien applies is a trust that is not covered by paragraph 1, in the office of the secretary of state.

3. If the person against whose interest the lien applies is the estate of a decedent, in the office of the secretary of state.

4. In all other cases, in the office of the county recorder in the county where the person against whose interest the lien applies resides at the time of filing or recording of the notice of lien.