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.
1. If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this 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’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.
1970, c. 76; 1986, c. 299; 1988, cc. 113, 388.