N.Y. Lien Law § 241: Files, indexes, and entries

§ 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 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

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.