2017 New York Laws
TAX - Tax
Article 11 - Tax on Mortgages
258-A - Payment of Tax on Instruments Not Recorded.

 258-a.  Payment  of  tax  on instruments not recorded. An instrument
  taxable under this article but which is not entitled to be recorded, may
  nevertheless be presented to the recording  officer  of  the  county  in
  which  the real property or any part thereof affected by said instrument
  is situated, and there may be paid to such officer the amount of the tax
  which would be payable under this  article  on  the  recording  of  such
  instrument  if the same were entitled to be recorded. Such officer shall
  receive such amount and such payment  shall  have  the  same  force  and
  effect,  so  far as this article is concerned, as if such instrument had
  been duly recorded and the tax thereon paid. It shall be the duty of the
  recording officer to indorse upon  the  instrument  a  receipt  for  the
  amount  of the tax so paid. A copy of each instrument upon which the tax
  is paid as above provided shall be filed with the recording officer  and
  preserved among his mortgage tax records.
Where  an  unrecorded  instrument  subject  to the tax imposed by this
  article  has  been  lost  or  destroyed,  the   tax   commission,   upon
  presentation  of proper proofs, may determine the taxable amount of such
  instrument and by order authorize the recording officer to  receive  and
  receipt for such tax as fully and with the same force and effect, so far
  as  this  article  is  concerned,  as  if  the  instrument had been duly
  recorded and the tax thereon paid.
The filing or recording of a notice of the payment of tax  under  this
  section  is  ineffective  to  give notice under article nine of the real
  property law of any estate or interest in the real property affected  by
  the instrument on which tax is being paid or to create a duty of inquiry
  with regard thereto.