N.Y.
Lien Law Section 241
Files, indexes, and entries
1.
When a notice of federal lien or a notice of revocation of any certificate described in subdivision one of section two hundred forty-two is presented to the secretary of state for filing, he or she shall cause such notice to be marked or assigned a consecutive file number, held and indexed in accordance with the provisions of section 9--519 of the uniform commercial code as if such notice were a financing statement within the meaning of the uniform commercial code; provided however that an acceptable alternative to filing such notice in a paper format shall be the filing of such notice by computerized methods established by the secretary of state such that each notice shall constitute a unique computerized informational record and each such record shall be assigned a consecutive file number, held and indexed in accordance with section 9--519 of the uniform commercial code.2.
The city register of the city of New York and the various county clerks shall procure, at the expense of the city or county, a file to be styled and labeled “Federal lien notices”, and an index book or card index system or computerized index system to be styled and labeled “Federal lien index.” When a notice of any such federal lien is presented to any such officer for filing, he shall endorse thereon his serial number and the date, hour and minute of its receipt, file it in numerical order and shall enter it alphabetically in the federal lien index. The entry shall show the name and residence of the taxpayer named in the notice, the aforesaid endorsed serial number, the date of filing and the total amount of the lien, including interest and penalty. Whenever the federal lien index prescribed by this subdivision shall be recopied or reindexed, the entries therein shall show the information required by this subdivision.3.
The town and city clerks outside the city of New York in whose offices notices of federal tax liens have been filed on or before July second, nineteen hundred sixty-six shall, on or before September first, nineteen hundred sixty-eight deliver all such notices of liens and certificates and notices affecting such liens to the clerk of the county within which such town or city clerk’s office is located, and each such county clerk shall receive such documents and maintain them in a file styled and labeled “Federal tax lien notices filed with clerks of towns and cities in this county prior to July 3, 1966.” Each such clerk shall also receive and maintain in such file any certificates and notices which affect such documents and which may be filed pursuant to subdivision two (b) of section two hundred forty hereof at any time in the future. Each such county clerk shall procure at the expense of the county an index book or card index system to be styled and labeled “Federal tax lien index of liens filed with clerks of towns and cities in this county prior to July 3, 1966” and shall enter therein a record of each notice of lien or certificate received from any such town or city clerk and any notices or certificates received thereafter affecting such documents. The entry shall show the name and residence of the taxpayer named in the notice, the serial number, if any, of the original recording officer, the date of original filing, and the total amount of tax, interest and penalty shown on such notice. Whenever the federal tax lien index prescribed by this subdivision shall be recopied or reindexed, the entries therein shall show the information required by this subdivision.4.
On or before November first, nineteen hundred eighty-seven, the secretary of state shall cause a search to be made of the records of the clerk of each United States district court within the state for notices of federal liens filed therein from January first, nineteen hundred seventy-four until the effective date of this subdivision. On or before December first, nineteen hundred eighty-seven, the secretary of state shall file in his office such information as is required pursuant to paragraph (a) of subdivision two of § 240 (Place of filing notices of liens and certificates and notices affecting such liens)section two hundred forty of this article and shall forward to each county clerk the notices of federal liens affecting real property situated within each such county or affecting a lienee who is a resident of each such county or if there are none, a certificate so stating, which information shall be filed by the county clerk on or before January first, nineteen hundred eighty-eight. Each county clerk shall maintain such documents in a file styled and labeled “Federal lien notices filed with the clerk of the United States district court for this county subsequent to January 1, 1974.” Each such clerk shall also receive and maintain in such file any certificates and notices which affect such documents and which may be filed pursuant to § 240 (Place of filing notices of liens and certificates and notices affecting such liens)section two hundred forty of this article at any time in the future. Each such county clerk shall procure at the expense of the county an index book or card index system to be styled and labeled “Federal lien index of liens filed with the clerk of the United States district court for this county subsequent to January 1, 1974” and shall enter therein a record of each such notice of lien or certificate and any notices or certificates received thereafter affecting such documents. The entry shall show the name and residence of the lienee named in the notice, the serial number, if any, of the original recording officer, the date of original filing, and the total amount of lien, including interest and penalty shown on such notice. Whenever the federal lien index prescribed by this subdivision shall be recopied or reindexed, the entries therein shall show the information required by this subdivision. Notwithstanding any contrary provision of this subdivision any county clerk’s office having the capability of incorporating such documents into existing federal lien records may make such incorporation rather than creating and maintaining the separate files required by this subdivision.
Source:
Section 241 — Files, indexes, and entries, https://www.nysenate.gov/legislation/laws/LIE/241 (updated Sep. 22, 2014; accessed Oct. 26, 2024).
