(a)
(1) If the lienholder has voluntarily parted with possession of any property upon which he or she has a lien under the provisions of this subchapter, he or she may still avail himself or herself of the lien within ninety (90) days after the work or labor is done or performed, or materials furnished.
(2) This may be done by filing, with the clerk of the circuit court of the county in which the debtor resides, a just and true itemized account for the demand due after allowing all credits and containing a description of the property to be charged with the lien, verified by the affidavit of the lienholder.
(b)
(1) The clerk of the circuit court shall file the account and make an abstract of it in the book of minutes or mortgages and deeds of trust of personal property.
(2) For this the clerk shall charge a fee of twenty-five cents (25¢) to be paid by the person filing the account and the fee shall be a part of the costs of the enforcement of the lien.
(c) Liens as provided by this section may be enforced at any time within four (4) months after the accounts are filed, by suits in the circuit courts of the county. The cause shall proceed to judgment and final disposition as other matters of equitable cognizance and jurisdiction.