28-5941. Release of lien
A. At any time, the director may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the director determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes. A certificate by the director to the effect that any property has been released from the lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.
B. If any lien imposed by section 28-5939 has been satisfied and a notice of the lien had been recorded pursuant to section 28-5940, the director shall issue a release of the lien to the person against whom the lien was claimed. The director shall record the lien release in any county where the original lien was recorded and in the office of the secretary of state, if applicable.
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