N.Y. State Law § 55
Current through 2024 NY Law Chapter 553
One of the deeds or releases so executed in duplicate shall be delivered to the duly authorized agent of the United States, and the other deed or release shall be filed and recorded in the office of the secretary of state of the state of New York; and said deed or release shall become valid and effectual only upon such filing and recording in said office.
N.Y. State § 55