The receiver of taxes of the town shall keep in his office a public record of sales
of tax liens, and a copy of each transfer of tax lien issued by him. Assignments of
transfers of tax liens, duly acknowledged, may be filed and recorded in the office
of the receiver of taxes. Assignments of transfers of tax liens held by the town shall
be executed by the receiver of taxes. A transfer of tax lien, and any assignment thereof
duly acknowledged, shall be deemed conveyance under the provisions 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 situate. Transfers of tax liens, and all assignments
thereof, shall be recorded by the recording officer in the same manner as mortgages
and assignments thereof, but without payment of the tax under Article 11 of the Tax
Law. The record in the office of the receiver of taxes of sales of tax liens, of a
transfer of tax lien and of a copy of a transfer of tax lien and of an assignment
of transfer of tax lien, a record of transfer of tax lien in the office of a recording
officer and of an assignment of transfer of tax lien duly acknowledged in the office
of a recording officer, shall be evidence in any court of the state without further
proof. A transcript of any record enumerated in this section, duly certified, shall
be evidence in any court in the state with like effect as the original instrument
of record. Neither the tax lien nor the rights transferred or created by a transfer
of tax lien shall be impaired by failure of a recording officer to record a transfer
of tax lien made by the town through the receiver of taxes.
(§ 562 of the Laws of 1948, Ch. 852)
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