Any person entitled to a lien pursuant to § 38-17-3 shall provide a written account stating the kind, quantity, and value of the seed, the name of the person who furnished the seed, and a description of the land on which the seed has been or is to be planted or sown, and after making oath to the correctness of the account, shall file the same in the office of the register of deeds of the county in which the crop is to be planted.
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