(a) The fee for filing and indexing each notice of lien, or certificate or notice affecting the lien, is:

(1) For a lien on real estate, $20;

(2) For a lien on tangible and intangible personal property, $10;

(3) For a certificate of discharge or subordination, $5;

(4) For all other notices, including a certificate of release or non-attachment, $3.

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(b) The officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by them.

70 Del. Laws, c. 504, § ?1;