requires that the state real estate transfer tax be paid within 15 days from the day of delivery, from the grantor to the grantee, of the instrument effecting the conveyance. NY Tax § 1410. Under § 1410(b), an instrument effecting a conveyance cannot be recorded unless the real estate transfer tax, under § 1410(a), has been paid. Id. Assuming that Plaintiff is correct that the transfer tax was not paid, this fact would not resurrect his right of redemption. The payment of the transfer tax is no different from any other ministerial act that is necessary to close the foreclosure sale, such as transfer of a deed. As explained above, fulfillment of ministerial acts incidental to a foreclosure sale are not necessary to extinguish a debtor’s right of redemption. See Rodgers, 333 F.3d at 69 (<HOLDING>). Furthermore, Cerrato lacks standing to claim
holding ministerial action of filing renewal affidavit not prohibited by automatic bankruptcy stay holding that the delivery of the deed following a foreclosure sale was a ministerial act that was not prohibited by the automatic stay holding that the automatic stay did not bar the filing of a proof of claim where the debtor actively litigated a separate action during the pending bankruptcy proceeding because to permit the automatic stay provision to be used as a trump card played after an unfavorable result was reached  would be inconsistent with the underlying purpose of the automatic stay holding that the application for a tax deed upon expiration of the redemption period did not violate the automatic stay holding that the denial of a motion to find a violation of the automatic stay was a final order