N.Y. Lien Law § 240: Place of filing notices of liens and certificates and notices affecting such liens

§ 240. Place of filing notices of liens and certificates and notices

affecting such liens. 1. Notices of liens upon real property for taxes

payable to the United States of America or otherwise created by federal

law in favor of the United States of America or one or more of its

instrumentalities, hereafter in this article referred to as "federal

liens" and certificates and notices affecting such liens shall be filed

in the office of the clerk of the county in which real property subject

to any such lien is situated, except that if real property subject to

any such lien is situated in the county of Kings, the county of Queens,

the county of New York or the county of Bronx they shall be filed in the

office of the city register of the city of New York in such county. If

such property be situated in two or more counties, such notice or

certificate shall be filed in the office of the clerk or the city

register, as the case may be, in each of such counties.

2. Notices of federal liens upon tangible or intangible personal

property and certificates and notices affecting such liens shall be

filed as follows:

(a) If the person against whose interest the lien applies is a

corporation or a partnership, as defined in the internal revenue laws of

the United States, in the office of the secretary of state;

(b) In all other cases, in the office of the clerk of the county where

the lienee, if a resident of the state, resides at the time of filing of

the notice of lien, except that if such lienee resides at such time in

the county of Kings, the county of Queens, the county of New York or the

county of Bronx, the place for filing such liens shall be in the office

of the city register of the city of New York in such county. If a notice

of lien was filed in the office of a town or city clerk outside the city

of New York, prior to July third, nineteen hundred sixty-six, any

certificate or notice affecting such lien shall, prior to September

first, nineteen hundred sixty-eight, or if the documents referred to in

subdivision three of section two hundred forty-one hereof are delivered

pursuant to such subsection before September first, nineteen hundred

sixty-eight, then prior to the date of such delivery, be filed in such

office. On and after September first, nineteen hundred sixty-eight or

such earlier date, as the case may be, such certificates or notices

shall be filed in the office of the clerk of the county within which the

town or city clerk's office, where the notice of lien was originally

filed, is located.