N.Y. Tax Law § 257: Payment of taxes

§ 257. Payment of taxes. The taxes imposed by this article shall be

payable on the recording of each mortgage of real property subject to

taxes thereunder. Such taxes shall be paid to the recording officer of

any county in which the real property or any part thereof is situated.

It shall be the duty of such recording officer to indorse upon each

mortgage a receipt for the amount of the tax so paid. Any mortgage so

indorsed may thereupon or thereafter be recorded by any recording

officer and the receipt for such tax indorsed upon each mortgage shall

be recorded therewith. The record of such receipt shall be conclusive

proof that the amount of tax stated therein has been paid upon such

mortgage.