Section 11-330. Record of tax lien certificates  


Latest version.
  • 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.