(a)A tax collector may file a notice of tax lien with the…#
(a) A tax collector may file a notice of tax lien with the clerk of the circuit court for the county where the property that is subject to the lien is located.
(b)(1) On receipt of a notice of tax lien, the clerk of a…#
(b) (1) On receipt of a notice of tax lien, the clerk of a circuit court promptly shall:
(i)record and index the lien; and#
(i) record and index the lien; and