A. The Secretary of State, the filing officer shall cause the notice to be marked, held and indexed in accordance with Title 11, section 9-1519, as if the notice were a financing statement within the meaning of the Uniform Commercial Code, Title 11, except that if the property is of a type in which a security interest is perfected under Title 5, section 90- A, the Secretary of State shall cause the notice to be marked, held and indexed in accordance with the procedures established under Title 5, section 90-A, as if the notice were a financing statement within the meaning of that section; or

B. A register of deeds, the filing officer shall receive, record and index the notice in the same manner as similar instruments are recorded and indexed.

2. Certificates. If a certificate of release, nonattachment, discharge or, subordination of any lien or withdrawal of a filed notice of federal tax lien is presented to the Secretary of State for filing, the filing officer shall:

A. Cause a certificate of release or, nonattachment or withdrawal of a filed notice of federal tax lien to be marked, held and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code; and

B. Cause a certificate of discharge or subordination to be marked, held and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code, Title 11.

3. Refiled notices; register of deeds. If a refiled notice of federal lien as referred to in subsection 1 or any of the certificates of notices referred to in subsection 2 are presented for filing to a register of deeds, the register of deeds shall receive, record and index that instrument in the same manner as similar instruments are recorded and indexed.

4. Filing; fees. Upon the written request of any person, the Secretary of State shall issue a certificate showing whether there is on file, on the date and hour stated in the request, any notice of lien or certificate or notice affecting any lien filed under this chapter naming a particular person and, if a notice or certificate is on file, giving the date and hour of filing of each notice or certificate. The fee for certification is $10, plus 50¢ for each page of the certificate after the first page.