(1) Except as provided for in subsection (2) of this section, the sewerage lien shall be effective for a total of not to exceed six months' delinquent charges without the necessity of any writing or recording. In order to make such lien effective for more than six months' charges the city or town treasurer, clerk, or official charged with the administration of the affairs of the utility shall cause to be filed for record in the office of the county auditor of the county in which such city or town is located, a notice in substantially the following form:
(here insert legal description of premises)
(2) A sewage lien may exceed six months' delinquent charges without the necessity of any writing or recording if collection of charges was impacted by the declaration of an emergency by the governor. In such circumstances, a lien may be filed for all charges due during the period covered by the declaration and may be effective for six months after the expiration of the declaration of the emergency.