§ 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.