N.Y. Insurance Law § 331 (2026)

§ 331. Superintendent to maintain index of tax districts; insurers'
requirements. (a) The superintendent shall maintain a suitable index of
tax districts which, pursuant to the provisions of section twenty-two of
the general municipal law, file with him a notice of intention to claim
against the proceeds of a policy of fire insurance insuring the interest
of an owner in any premises located therein against which a lien, as
defined by such section exists.
  (b) Such index shall be kept current on a daily basis and shall be
available for public inspection during regular business hours. It shall
contain such information as the superintendent deems appropriate.
  (c) Every such notice received by the superintendent shall become
effective on the date of entry thereof in such index and shall
constitute constructive notice to each insurer of the tax district's
claim against any proceeds payable pursuant to the provisions of any
insurance policy subject to the provisions of section three thousand
four hundred ten of this chapter.
  (d) Upon a final determination of an insurer's obligation to pay any
proceeds of a policy of insurance for damages caused by fire to real
property, as such term is defined in section twenty-two of the general
municipal law, and prior to payment of such proceeds, each insurer or,
in the case of a policy purchased from an unauthorized insurer pursuant
to section two thousand one hundred five of this chapter, each insurer
or its adjusting representative, shall notify the enforcing officer of
each tax district in which the property is located and which is entered
in the index that a loss has been sustained and demand in writing by
registered or certified mail that such officer's certificate indicating
the amount of all liens of the district against the property, including
interest and penalties to the date of the certificate, be served, at a
specified address, in person or by registered or certified mail, upon
the insurer, or, in the case of a policy purchased from an unauthorized
insurer pursuant to section two thousand one hundred five of this
chapter, upon the insurer or its adjusting representative, within twenty
days from the date of receipt of such demand.
  (e) Upon the failure of the enforcing officer to serve the certificate
of lien in accordance with subsection (d) hereof, the right of the tax
district to claim against any such proceeds shall terminate.  Within ten
days of receipt of such certificate of lien the insurer shall pay to the
enforcing officer from such proceeds the amounts specified in the
certificate.