* § 344-d. Disposition of liens. Neither the act of affixing a
manufactured home to real property, nor the recording of the affidavit
of affixation shall impair the rights of any holder of a security
interest in a manufactured home perfected as provided in section
twenty-one hundred eighteen of the vehicle and traffic law, unless and
until the due filing with and acceptance by the commissioner of motor
vehicles of an application to surrender the title and a release of any
lien as provided in section twenty-one hundred twenty-one of the vehicle
and traffic law. Upon the filing of such a release, the security
interest created under the vehicle and traffic law terminates. The
recording of an affidavit of affixation does not change the character of
the lien noted on a certificate of title, and no mortgage recording tax
shall be imposed at the time an affidavit of affixation is recorded or
upon any lien upon a manufactured home created under the vehicle and
traffic law.
* NB Effective December 12, 2026