(1) The costs incurred by the department to close an underground storage tank pursuant to 75-11-504 or 75-11-512 constitute a lien in favor of the state upon all property and rights to the property that belong to the owner or operator.(2) The lien imposed by this section arises at the time that notice incorporating a description of the property on which the underground storage tank was permanently closed and an identification of the amount of costs is filed with the clerk and recorder of the county in which the real property is located. A copy of the notice must be served by certified mail upon the property owner.(3) The costs constituting the lien may be recovered in an action in the district court for the district in which the property is located. This section does not affect the right of the state to bring an action against a person to recover all costs for which that person is liable under this part or any other provision of state or federal law.(4) The lien must continue until the liability for the costs incurred as a result of the permanent closure of the underground storage tank by the state is satisfied.(5) Payment of any liens under this section must be deposited in the account from which the costs incurred by the state originated.En. Sec. 11, Ch. 506, L. 1999.