file

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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 ?

Private foundations and charitable trusts filing at least 250 returns must e-file their 2006 returns, regardless of asset size.

E-filing requirements for exempt organizations

All owners of income producing properties with actual assessed values greater than $40,000 are required to file an RPIE unless the property qualifies for exemption from filing, e.

Deadline looms for Real Property Income and Expense statements

The initial filing took a disproportionate amount of time as we familiarized ourselves with the tagging software, the tagging process and filing issues," he says, adding that "subsequent filings have gone much more expeditiously.

XBRL: a 'revolution' in corporate reporting? Touted by the SEC chairman as the next revolution in corporate reporting, FERF spoke with three early-adopter companies to find out why they favor this new format

XBRL documents are not a substitute for the required filings.

Coming out party: SEC program allows companies to file financial info using XBRL

SERFF is not mandatory, but some states that accept electronic filings will do so only through the SERFF system.

Toeing the line: health data, rate and form filing are insurers' top electronic compliance issues

Real-time SEC EDGAR filing postings -- Filings are fully indexed and posted within seconds of having been filed with the SEC, ready for full-text searching.

Corporate reporting

The Franchise Tax Board predicts that the move will reduce the state's annual tax filing costs by $50 million, and anticipates more than two million additional e-file returns next year.

Brave new e-filing world: ready or not, it's here to stay

Under Bankruptcy Code Section 362, a Chapter 11 filing protects debtors from collection activities until the court approves a payment plan.

Tax and pension claims in bankruptcy

The New York City Department of Finance recognizes that many taxpayers in the World Trade Center area may be unable to meet certain New York City filing and payment deadlines.