b. No such lien shall be valid for any purpose until the department or
receiver, as the case may be, shall file where notices of mechanics'
liens are required to be filed, a notice containing the same particulars
as required to be stated with reference to mechanics' liens, with the
further statement that the expense has been incurred in pursuance of the
order of the department, and giving the date of the order, or in
performance by the receiver of the work required to remedy a condition
pursuant to an order of the court establishing the receivership and
giving the date of the order, or that a deficiency has accrued with
respect to the receivership established pursuant to an order of the
court and giving the date of the order, as the case may be. Such notice
shall be filed at any time during the progress of the work required by
such order or undertaken by the receiver, or within four months after
the completion of the contract, or the final performance of the work or
the final furnishing of the materials, dating from the last item of work
performed or materials furnished or, in the case of a deficiency, at any
time before the discharge of the receiver.
c. The officer with whom such notice is filed shall make the same
entry on the book or index in which mechanics' liens are entered as he
is required to enter in cases of mechanics' liens, together with a
reference to such order by date; and thereafter such lien shall, except
as herein otherwise provided, have the same effect in all respects as to
all persons as a mechanics' lien; and all proceedings with reference to
such lien, its enforcement and discharge, shall be carried on in the
same manner as similar proceedings with reference to other mechanics'
liens.