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file

To place a document in the public records. All such documents are time and date stamped when received;this is important because the priority of deeds and of liens is usually on a race-to-thecourthouse,first-to-file basis.In many states,if a judgment is recorded against a seller only minutes before a deed to the buyer is recorded, then the buyer's new property is subject to the lien, which must be paid or the judgment creditor may execute and take the property and sell it for satisfaction of the debt.

References in periodicals archive ?
Consolidated filing is allowed, however, for condominiums.
Works with tax professional associations and industry organizations such as the AICPA to get direct feedback on electronic filing and other initiatives.
For texts that describe, compare, and contrast these methods (and provide filing exercises on disks), see Professional Records and Information Management and Records Management, 7th Ed.
Bowne was the first registrant to sign up as a pilot EDGAR flier in 1984 and has EDGAR-filed its own compliance documents ever since, Bowne also made the first operational EDGAR filing on July 15, 1992.
These functions minimize risk of incurring fees or filing or serving past deadlines, while the overall increase in efficiency helps firms grow their business by minimizing time and expense spent on filing and service issues.
Foreign taxpayers should note however that Swallows is not a blank check for not filing returns.
an exemption for business returns, especially given the fact that many business filings could not be electronically filed.
The most notable is the difficulty a CPA firm faces in executing the self-selected personal identification number (PIN) to make electronic filing truly "paperless.
17, 2001 and such late filing and payment will be considered due to reasonable cause so that late filing or late payment penalties will not be imposed.
Even though the foregoing advantages make electronic filing appealing to employers, there are some aspects of the program that could cause people to hesitate in offering this benefit to employees.
The Court instituted electronic filing for asbestos cases on a limited basis with File & Serve in 1998, and decided to expand its use of the technology based on the success of the project.