Section 29-3-106 - Lien statement to be filed; $750 minimum; place and time of filing(a) To perfect the lien provided by this chapter, a lien statement shall be filed with the county clerk and notice by certified mail shall be given by the lien claimant. (b) The lien statement may be filed and the lien shall attach and be enforced if any sum exceeding seven hundred fifty dollars ($750.00) for materials furnished or work performed according to this chapter is owing. The lien claimant may file a lien statement in the office of the county clerk in any county where any part of the land, leasehold, mine, quarry, pipeline or other property to which a lien may attach under this chapter is situated within one hundred eighty (180) days: (i) After the last day materials were delivered or work was performed under contract; (ii) From the date the work was substantially completed as determined by the facts in each case; or (iii) With respect to an employee or subcontractor, after the last day he performed work at the direction of his employer or contractor.