TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 1867. Refiling of Notice. For purposes of validity and priority of the tax lien: (a) General Rule. Unless notice of lien is refiled in the manner prescribed in subsection (b) during the required filing period, such notice of lien shall be treated as filed on the date on which it is refiled (in accordance with section 1864) after the expiration of such refiling period. (b) Place for filing. A notice of lien refiled during the required refiling period shall be effective only if such notice of lien is refiled in the Commonwealth Recorder’s Office. (c) Required Refiling Period. In the case of any notice of lien, the term “required refiling period” means: (1) The one-year period ending 30 days after the expiration of 10 years after the date of the assessment of the tax, and (2) The one-year period ending with the expiration of 10 years after the close of the preceding required refiling period for such notice of lien. Source: PL 14-35, § 4 (1866), modified. Commission Comment: In subsection (a) above, the Commission changed the section number originally referenced in PL 14-35 to the proper renumbered section number pursuant to its authority by 1 CMC § 3806(c).