508. LIENS.

1. Any tax, interest or penalty due from any person shall be a lien in favor of the Rosebud Sioux Tribe upon all property, whether real or personal, belonging to the taxpayer, except real property held in trust by the United States or real property owned by an Indian and subject to federally imposed restrictions against alienation. In order to preserve the lien against subsequent mortgages, judgment creditors or purchasers for value, who do not have actual notice of the lien, the Tax Commission shall file with the Tribal Court, the Superintendent, Rosebud Agency, and the register of deeds of the county in which the property is located, a notice of the lien in such form as it shall elect.
2. Upon payment of the tax, interest, and penalty, the Tax Commission shall file forthwith with the Tribal Court, the Superintendent, Rosebud Agency, and the register of deeds in any county in which the lien was recorded, a notice of satisfaction of lien.