Bulletin: SC000007

Dear Associates:

Federal Tax Lien (26 USCA 6321)
10 Years from assessment (add an additional 30 days for the re-filing period)

Federal Estate Tax Lien (26 USCA 6324)
10 Years from decedent's death

Horizontal Property Regime Assessment (27-31-210)
Code not specific as to duration. 20 year period under 29-1-10 may apply.

Judgment in favor of USA (28 USCA 3201)
20 Years from date of judgment

Judgment Lien (15-35-810)
10 Years from date of judgment

Mortgage (29-1-10)
20 Years from maturity (or date of mortgage, if no maturity date). If mortgage modified, check modification agreement for maturity date.

Mechanic's Lien (29-5-120)
6 months from last furnishing of labor or material. (If civil action to enforce filed within this period, then lien continues for duration of civil action.)

Property Tax (12-49-70)
10 Years from last date taxes could be paid without penalty

State Tax Lien (12-7-2450)
10 Years

State Estate Tax (12-16-1510)
10 Years from date of death

UCC Fixture Filing (36-9-43)
5 Years (term may be extended by re-filing)

The above is intended only as a basic guideline for title transactions. If you have any questions or encounter any unusual factual situation, please contact the District Office for assistance.