| subsection (1). A copy of the notice of lien must be given by |
| certified mail, return receipt requested, at the last known |
| address, to the taxpayer, to the owner, if the owner is not the |
| taxpayer, and to any party who has asserted that it holds an |
| interest in any of the property that is subject to the lien in an |
| authenticated notification received by the municipality within 5 |
| years prior to the date on which the municipality sends the |
| notice of lien for filing, or who has filed a financing statement |
| with the office identified in Title 11, section 9-1501, |
| subsection (1), paragraph (b) that remains effective as of the |
| date on which the municipality sends the notice of lien for |
| filing. Failure to give notice to any secured party who has a |
| perfected security interest prevents the lien from taking |
| priority over that security interest, but does not otherwise |
| affect the validity of the lien. |