§ 241 — Files, indexes, and entries

New York § 241

• Jurisdiction: New York
• Law LIE: Lien
• Art. 10-A: Liens For Taxes Payable to the United States of America and Other Federal Liens

Text

§ 241. Files, indexes, and entries. 1. When a notice of federal lien\nor a notice of revocation of any certificate described in subdivision\none of section two hundred forty-two is presented to the secretary of\nstate for filing, he or she shall cause such notice to be marked or\nassigned a consecutive file number, held and indexed in accordance with\nthe provisions of section 9--519 of the uniform commercial code as if\nsuch notice were a financing statement within the meaning of the uniform\ncommercial code; provided however that an acceptable alternative to\nfiling such notice in a paper format shall be the filing of such notice\nby computerized methods established by the secretary of state such that\neach notice shall constitute a unique computerized informational record\nand each such record shall be assigned a consecutive file number, held\nand indexed in accordance with section 9--519 of the uniform commercial\ncode.\n 2. The city register of the city of New York and the various county\nclerks shall procure, at the expense of the city or county, a file to be\nstyled and labeled "Federal lien notices", and an index book or card\nindex system or computerized index system to be styled and labeled\n"Federal lien index." When a notice of any such federal lien is\npresented to any such officer for filing, he shall endorse thereon his\nserial number and the date, hour and minute of its receipt, file it in\nnumerical order and shall enter it alphabetically in the federal lien\nindex. The entry shall show the name and residence of the taxpayer named\nin the notice, the aforesaid endorsed serial number, the date of filing\nand the total amount of the lien, including interest and penalty.\nWhenever the federal lien index prescribed by this subdivision shall be\nrecopied or reindexed, the entries therein shall show the information\nrequired by this subdivision.\n 3. The town and city clerks outside the city of New York in whose\noffices notices of federal tax liens have been filed on or before July\nsecond, nineteen hundred sixty-six shall, on or before September first,\nnineteen hundred sixty-eight deliver all such notices of liens and\ncertificates and notices affecting such liens to the clerk of the county\nwithin which such town or city clerk's office is located, and each such\ncounty clerk shall receive such documents and maintain them in a file\nstyled and labeled "Federal tax lien notices filed with clerks of towns\nand cities in this county prior to July 3, 1966." Each such clerk shall\nalso receive and maintain in such file any certificates and notices\nwhich affect such documents and which may be filed pursuant to\nsubdivision two (b) of section two hundred forty hereof at any time in\nthe future. Each such county clerk shall procure at the expense of the\ncounty an index book or card index system to be styled and labeled\n"Federal tax lien index of liens filed with clerks of towns and cities\nin this county prior to July 3, 1966" and shall enter therein a record\nof each notice of lien or certificate received from any such town or\ncity clerk and any notices or certificates received thereafter affecting\nsuch documents. The entry shall show the name and residence of the\ntaxpayer named in the notice, the serial number, if any, of the original\nrecording officer, the date of original filing, and the total amount of\ntax, interest and penalty shown on such notice. Whenever the federal tax\nlien index prescribed by this subdivision shall be recopied or\nreindexed, the entries therein shall show the information required by\nthis subdivision.\n 4. On or before November first, nineteen hundred eighty-seven, the\nsecretary of state shall cause a search to be made of the records of the\nclerk of each United States district court within the state for notices\nof federal liens filed therein from January first, nineteen hundred\nseventy-four until the effective date of this subdivision. On or before\nDecember first, nineteen hundred eighty-seven, the secretary of state\nshall file in his office such information as is required pursuant to\nparagraph (a) of subdivision two of section two hundred forty of this\narticle and shall forward to each county clerk the notices of federal\nliens affecting real property situated within each such county or\naffecting a lienee who is a resident of each such county or if there are\nnone, a certificate so stating, which information shall be filed by the\ncounty clerk on or before January first, nineteen hundred eighty-eight.\nEach county clerk shall maintain such documents in a file styled and\nlabeled "Federal lien notices filed with the clerk of the United States\ndistrict court for this county subsequent to January 1, 1974." Each such\nclerk shall also receive and maintain in such file any certificates and\nnotices which affect such documents and which may be filed pursuant to\nsection two hundred forty of this article at any time in the future.\nEach such county clerk shall procure at the expense of the county an\nindex book or card index system to be styled and labeled "Federal lien\nindex of liens filed with the clerk of the United States district court\nfor this county subsequent to January 1, 1974" and shall enter therein a\nrecord of each such notice of lien or certificate and any notices or\ncertificates received thereafter affecting such documents. The entry\nshall show the name and residence of the lienee named in the notice, the\nserial number, if any, of the original recording officer, the date of\noriginal filing, and the total amount of lien, including interest and\npenalty shown on such notice. Whenever the federal lien index prescribed\nby this subdivision shall be recopied or reindexed, the entries therein\nshall show the information required by this subdivision. Notwithstanding\nany contrary provision of this subdivision any county clerk's office\nhaving the capability of incorporating such documents into existing\nfederal lien records may make such incorporation rather than creating\nand maintaining the separate files required by this subdivision.\n