2023 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.