§ 3102

(a) Notices of liens, certificates and other notices affecting federal liens must be filed in accordance with this chapter. (b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting such liens shall be filed in the office of the recorder of deeds of the county or counties in which the real property subject to the liens is situated. (c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens, shall be filed as follows: (1) If the person against whose interest the lien applies is a corporation, partnership or limited liability company whose principal executive office is in this State, as these entities are described in Titles 6 and 8, in the office of the Secretary of State; (2) If the person against whose interest the lien applies is a trust or other entity that is not covered by paragraph (c)(1) of this section, in the office of the Secretary of State; (3) If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of

by paragraph (c)(1) of this section, in the office of the Secretary of State; (3) If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State; (4) In all other cases, including, but not limited to, an individual conducting business as a sole proprietorship, in the office of the recorder of deeds of the county or counties where the person against whose interest the lien applies resides at the time of filing of the notice of lien.70 Del. Laws, c. 504, § 1; 71 Del. Laws, c. 123, §§ 1-3;