The federal government and every state has some sort of taxes, such as those associated with sales, income, withholding, unemployment, and/or personal property. When these taxes go unpaid, the appropriate state agency can file a lien on the real or personal property of the subject. Normally, the state agency that maintains UCC records also maintains tax liens.
Tax liens filed against individuals are frequently maintained at separate locations from those liens filed against businesses. For example, a large number of states require liens filed against businesses to be filed at a central state location, i.e., Secretary of State's office, and liens against individuals to be filed at the county level, i.e., Recorder, Register of Deeds, Clerk of Court, etc.
Liens on a company may not all be filed in the same location. A federal tax lien will not necessarily be filed at the same location/jurisdiction as a lien filed by the state. This holds true for both individual liens and as well as business liens filed against personal property. Typically, state tax liens on personal property will be found where UCCs are filed.
Tax liens on real property will be found where real property deeds are recorded, with few exceptions. Unsatisfied state and federal tax liens may be renewed if prescribed by individual state statutes. However, once satisfied, the time the record will remain in the repository before removal varies by jurisdiction.
Sometimes the recording offices refer to their records as "Grantor/Grantee" records. This term is a catch-all for a wide assortment of public records - judgments, property transfers, financing statements, liens, notices of default, powers of attorney - about one-hundred document types.
If you can find them free online, it will be at the county level. Commercial services harvest this information and sell it. Superior has put up most of New York City's real property, deed/mortgage and other property records. Many of the larger data providers, such as Lexis- Nexis, have much of this grantor-grantee information as well.
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