(i) Under state laws (I) Real property In the case of real property, in 1 office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated. (II) Personal property In the case of personal property, whether tangible or intangible, in 1 office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated, except that State law merely conforming to or reenacting Federal law establishing a national filing system does not constitute a second office for filing as designated by the laws of such State. (ii) With clerk of district court In the office of the clerk of the United States district court for the judicial district in which the property subject to the lien is situated, whenever the State has not by law designated 1 office which meets the requirements of clause (i). (iii) With recorder of deeds of the district of columbia In the office of the Recorder of Deeds of the District of Columbia, if the property subject to the lien is situated in the District of Columbia. (B) Situs of property subject to lien For purposes of subparagraph (A), property shall be deemed to be situated as follows: (i) Real property In the case of real property, at its physical location. (ii) Personal property In the case of personal property, whether tangible or intangible, at the residence of the taxpayer at the time the notice of lien is filed. (C) Determination of residence For purposes of subparagraph (B)(ii), the residence of a corporation or partnership shall be deemed to be the place at which the principal executive office of the business is located, and the residence of a taxpayer whose residence is outside the United States shall be deemed to be in the District of Columbia. (D) Effect of filing notice of lien (i) In general Upon filing of a notice of lien in the manner described in this paragraph, the lien shall be valid against