34-53-12Special fee as continuing lien on pipeline company property.

Any special fee billed under § 34-53-11, including any computed interest, is a continuing lien on all property owned by the pipeline company within this state until the total special fee is paid in full or otherwise finally resolved. The secretary of the Department of Revenue shall file a notice of the lien describing the property against which the lien applies in the office of the register of deeds in the county where the property is located. Upon the filing of notice under this section, the lien is attached to all property of the pipeline company within this state and has priority over all other claims or liens on the property.

Source: SL 2019, ch 157, § 12, eff. Mar. 27, 2019.

Commission Note: This section is repealed effective June 30, 2025 pursuant to SL 2019, ch 157, § 19.