US Laws, Codes, Statutes & Cases

 
    §  11-330 Record of tax lien certificates. The commissioner of finance
  or his or her designee, shall keep in his or her office a public  record
  of sales of tax liens, and a copy of each tax lien certificate issued by
  such  commissioner  or  his  or  her  designee.  Assignments of tax lien
  certificates duly acknowledged may be filed and recorded in  the  office
  of  the  commissioner  of  finance  or  his  or her designee. A tax lien
  certificate and any assignment  thereof,  duly  acknowledged,  shall  be
  deemed conveyances under article eight of the real property law, and may
  be  recorded  in  the  office  of the recording officer of any county in
  which  the  real  property  which  it  affects  is  situated.  Tax  lien
  certificates  and all assignments thereof shall be recorded by recording
  officers in the same manner as mortgages and  assignments  thereof,  but
  without  payment of tax under article eleven of the tax law. Neither the
  tax lien nor the rights transferred or created by a tax lien certificate
  shall be impaired by failure of a recording officer to record a tax lien
  certificate made by the city through the commissioner of finance or  his
  or her designee.