2019 New York Laws
LIE - Lien
Article 10-A - Liens for Taxes Payable to the United States of America and Other Federal Liens
240 - Place of Filing Notices of Liens and Certificates and Notices Affecting Such Liens.

§  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.