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What is NYC AC § 11-331?

Quick Answer

This section establishes that records maintained by the commissioner of finance regarding tax liens and certificates serve as competent evidence in court without the need for further proof. It specifies that certified transcripts of these records hold the same evidentiary weight as the original documents. Applies to property owners involved in tax lien transactions.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-331 Records to be competent evidence.

AC § 11-331

The record in the office of the commissioner of finance or his or her designee of sales of tax liens, of a tax lien certificate, and of a copy of a tax lien certificate, and of an assignment of a tax lien certificate, a record of a tax lien certificate in the office of a recording officer, and of an assignment of tax lien certificate, duly acknowledged, in the office of a recording officer, shall each be evidence in any court in 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.

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