New York Lien Law

ARTICLE 10-A
LIENS FOR TAXES PAYABLE TO THE
UNITED STATES OF AMERICA
AND OTHER FEDERAL LIENS

        Section 
        240. Place of filing notices of liens and certificates and
               notices affecting such liens.
        241. Files, indexes, and entries.
        242. Non-attachment, release, discharge and subordination of
               liens.
        243. Fees.
        244. Execution of notices and certificates.
        245. Purpose of article.

  S 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.

  S 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

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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.

  S 242. Non-attachment, release, discharge and subordination of liens.
1.  When a certificate of release, non-attachment, discharge or
subordination of any federal lien is presented for filing in the office
of the secretary of state, he or she shall
  (a) cause a certificate of release or non-attachment to be marked or
assigned a consecutive file number, held and indexed as if such
certificate were a termination statement within the meaning of the
uniform commercial code, except that the notice of lien to which such
certificate relates shall not be removed from the files or purged from
the computerized system for a period of three years, and
  (b) cause a certificate of discharge or subordination to be held,
marked or assigned a consecutive file number and indexed as if such
certificate were a release of collateral within the meaning of the
uniform commercial code.
  An acceptable alternative to filing such certificate of release,
non-attachment, discharge or subordination in a paper format shall be
filing of such certificate by computerized methods established by the
secretary of state such that each certificate shall constitute a unique
computerized informational record and each such record shall be assigned
a consecutive file number, held and indexed as if such were a
termination or release as the case may require within the meaning of the
uniform commercial code.
  2. When any such certificate, or a notice of revocation of any such
certificate, is presented for filing in the office of the city register
of the city of New York or the county clerk where the notice of lien is
filed, such officer shall permanently attach the certificate to the
notice of lien; and shall enter the certificate or notice, with the
date, in the federal lien index or card index system or computerized
index system on the line where the notice of lien is entered.

  S 243. Fees. The fee to be paid to the secretary of state or a clerk
or register for filing and indexing each notice of lien or certificate
or notice affecting any such lien shall be determined in accordance with
the provisions of section ninety-six-a of the executive law. Such
officers shall bill the district directors of internal revenue or other
appropriate federal officers on a monthly basis for fees for documents
filed by them.

  S 244. Execution of notices and certificates. Certification by the
secretary of the treasury of the United States or his delegate of
notices of liens or certificates or notices affecting such liens
entitles them to be filed. No other attestation, certification or
acknowledgment is necessary.

  S 245. Purpose of article. This article is passed for the purpose of
authorizing the filing of notices of liens in accordance with the
provisions of the statutes of the United States of America applicable
thereto.