NY Lien L § 241 (2021)
2021 New York Laws LIE - Lien Article 10-A - Liens for Taxes Payable to the United States of America and Other Federal Liens 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.