(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.
(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.