5. The fee for filing and indexing each notice of lien or certificate or notice affecting the lien is:
a. For a lien on real estate, $8;
b. For a lien on tangible and intangible personal property, $8;
c. For a certificate of discharge or subordination, $8;
d. For all other notices, including a certificate of release or nonattachment, $5.00.
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.