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N.Y. Tax Law § 1439-K*3 Deposit and disposition of revenue
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* § 1439-k. Deposit and disposition of revenue. 1. All taxes,\npenalties and interest imposed by the town under the authority of\nsection fourteen hundred thirty-nine-b of this article, which are\ncollected by the treasurer or his or her agents, shall be deposited in a\nsingle t…
N.Y. Tax Law § 1439-KK Deposit and disposition of revenue
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* § 1439-kk. Deposit and disposition of revenue. 1. All taxes,\npenalties and interest imposed by the town under the authority of\nsection fourteen hundred thirty-nine-bb of this article, which are\ncollected by the treasurer or his or her agents, shall be deposited in a\nsingle…
N.Y. Tax Law § 1439-KKK Deposit and disposition of revenue
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* § 1439-kkk. Deposit and disposition of revenue. 1. All taxes,\npenalties and interest imposed by the town under the authority of\nsection fourteen hundred thirty-nine-bbb of this article, which are\ncollected by the treasurer or their agents, shall be deposited in a\nsingle tr…
N.Y. Tax Law § 1439-KKK*2 Deposit and disposition of revenue
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* § 1439-kkk. Deposit and disposition of revenue. 1. All taxes,\npenalties and interest imposed by the town under the authority of\nsection fourteen hundred thirty-nine-bbb of this article, which are\ncollected by the treasurer or the treasurer's agents, shall be deposited\nin a…
N.Y. Tax Law § 1439-L Judicial review
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* § 1439-l. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred thirty-nine-c of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\…
N.Y. Tax Law § 1439-L*2 Judicial review
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* § 1439-l. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred thirty-nine-c of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\…
N.Y. Tax Law § 1439-L*3 Judicial review
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* § 1439-l. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred thirty-nine-c of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\…
N.Y. Tax Law § 1439-LL Judicial review
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* § 1439-ll. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred thirty-nine-cc of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under articl…
N.Y. Tax Law § 1439-LLL Judicial review
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* § 1439-lll. Judicial review. 1. Any final determination of the\namount of any tax payable under section fourteen hundred thirty-nine-ccc\nof this article shall be reviewable for error, illegality or\nunconstitutionality or any other reason whatsoever by a proceeding under\nart…
N.Y. Tax Law § 1439-LLL*2 Judicial review
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* § 1439-lll. Judicial review. 1. Any final determination of the\namount of any tax payable under section fourteen hundred thirty-nine-ccc\nof this article shall be reviewable for error, illegality or\nunconstitutionality or any other reason whatsoever by a proceeding under\nart…
N.Y. Tax Law § 1439-M Apportionment
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* § 1439-m. Apportionment. The local law adopted by the legislative\nbody of the county of Columbia shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the county\nof Co…
N.Y. Tax Law § 1439-M*2 Apportionment
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* § 1439-m. Apportionment. A local law adopted by the town of Chatham,\npursuant to this article, shall provide for a method of apportionment\nfor determining the amount of tax due whenever the real property or\ninterest therein is situated within and without the town.\n * NB Re…
N.Y. Tax Law § 1439-M*3 Apportionment
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* § 1439-m. Apportionment. A local law adopted by the town of\nFishkill, pursuant to this article, shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * NB R…
N.Y. Tax Law § 1439-MM Apportionment
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* § 1439-mm. Apportionment. A local law adopted by the town of\nNortheast, pursuant to this article, shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * NB…
N.Y. Tax Law § 1439-MMM Apportionment
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* § 1439-mmm. Apportionment. A local law adopted by the town of\nChester, pursuant to this article, shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * NB …
N.Y. Tax Law § 1439-MMM*2 Apportionment
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* § 1439-mmm. Apportionment. A local law adopted by the town of\nOrangetown, pursuant to this article, shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * …
N.Y. Tax Law § 1439-N Miscellaneous
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* § 1439-n. Miscellaneous. The local law adopted by the legislative\nbody of the county of Columbia may contain such other provisions as such\nlegislative body deems necessary for the proper administration of the\ntax imposed pursuant to this article, including provisions concer…
N.Y. Tax Law § 1439-N*2 Miscellaneous
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* § 1439-n. Miscellaneous. A local law adopted by the town of Chatham,\npursuant to this article, may contain such other provisions as the town\ndeems necessary for the proper administration of the tax imposed\npursuant to this article, including provisions concerning the\ndeter…
N.Y. Tax Law § 1439-N*3 Miscellaneous
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* § 1439-n. Miscellaneous. A local law adopted by the town of\nFishkill, pursuant to this article, may contain such other provisions as\nthe town deems necessary for the proper administration of the tax\nimposed pursuant to this article, including provisions concerning the\ndete…
N.Y. Tax Law § 1439-NN Miscellaneous
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* § 1439-nn. Miscellaneous. A local law adopted by the town of\nNortheast, pursuant to this article, may contain such other provisions\nas the town deems necessary for the proper administration of the tax\nimposed pursuant to this article, including provisions concerning the\nde…
N.Y. Tax Law § 1439-NNN Miscellaneous
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* § 1439-nnn. Miscellaneous. A local law adopted by the town of\nChester, pursuant to this article, may contain such other provisions as\nthe town deems necessary for the proper administration of the tax\nimposed pursuant to this article, including provisions concerning the\ndet…
N.Y. Tax Law § 1439-NNN*2 Miscellaneous
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* § 1439-nnn. Miscellaneous. A local law adopted by the town of\nOrangetown, pursuant to this article, may contain such other provisions\nas the town deems necessary for the proper administration of the tax\nimposed pursuant to this article, including provisions concerning the\n…
N.Y. Tax Law § 1439-O Returns to be secret
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* § 1439-o. Returns to be secret. 1. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe treasurer or any officer or employee of the county of Columbia or\nany person engaged or retained by such county on an independent…
N.Y. Tax Law § 1439-O*2 Returns to be secret
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* § 1439-o. Returns to be secret. 1. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe treasurer or any officer or employee of the county or town,\nincluding any person engaged or retained on an independent contract\n…
N.Y. Tax Law § 1439-O*3 Returns to be secret
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* § 1439-o. Returns to be secret. 1. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe treasurer or any officer or employee of the county or town,\nincluding any person engaged or retained on an independent contract\n…
N.Y. Tax Law § 1439-OO Returns to be secret
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* § 1439-oo. Returns to be secret. 1. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe treasurer or any officer or employee of the county or town,\nincluding any person engaged or retained on an independent contract\…
N.Y. Tax Law § 1439-OOO Returns to be secret
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* § 1439-ooo. Returns to be secret. 1. Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the treasurer or any officer or employee of the county or\ntown, including any person engaged or retained on an independent\ncontrac…
N.Y. Tax Law § 1439-OOO*2 Returns to be secret
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* § 1439-ooo. Returns to be secret. 1. Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the treasurer or any officer or employee of the county or\ntown, including any person engaged or retained on an independent\ncontrac…
N.Y. Tax Law § 1439-P Foreclosure proceedings
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* § 1439-p. Foreclosure proceedings. Where the conveyance consists of\na transfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for any…
N.Y. Tax Law § 1439-P*2 Foreclosure proceedings
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* § 1439-p. Foreclosure proceedings. Where the conveyance consists of\na transfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for any…
N.Y. Tax Law § 1439-P*3 Foreclosure proceedings
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* § 1439-p. Foreclosure proceedings. Where the conveyance consists of\na transfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for any…
N.Y. Tax Law § 1439-PP Foreclosure proceedings
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* § 1439-pp. Foreclosure proceedings. Where the conveyance consists of\na transfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for an…
N.Y. Tax Law § 1439-PPP Foreclosure proceedings
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* § 1439-ppp. Foreclosure proceedings. Where the conveyance consists\nof a transfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for a…
N.Y. Tax Law § 1439-PPP*2 Foreclosure proceedings
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* § 1439-ppp. Foreclosure proceedings. Where the conveyance consists\nof a transfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for a…
N.Y. Tax Law § 1448-G Definitions
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§ 1448-g. Definitions. When used in this article, unless otherwise\nexpressly stated:\n 1. "Person" means an individual, partnership, society, association,\njoint stock company, corporation, estate, receiver, trustee, assignee,\nreferee or any other person acting in a fiduciary …
N.Y. Tax Law § 1448-H Imposition of tax
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§ 1448-h. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the county of Essex, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such county a tax on each conveyance of real\…
N.Y. Tax Law § 1448-I Payment of tax
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§ 1448-i. Payment of tax. 1. The real estate transfer tax imposed\npursuant to this article shall be paid to the treasurer or the recording\nofficer acting as the agent of the treasurer upon designation as such\nagent by the treasurer. Such tax shall be paid at the same time as …
N.Y. Tax Law § 1448-J Liability for tax
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§ 1448-j. Liability for tax. 1. The real estate transfer tax shall be\npaid by the grantor. If the grantor has failed to pay the tax imposed\npursuant to this article or if the grantor is exempt from such tax, the\ngrantee shall have the duty to pay the tax. Where the grantee ha…
N.Y. Tax Law § 1448-K Exemptions
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§ 1448-k. Exemptions. 1. The following shall be exempt from payment of\nthe real estate transfer tax:\n (a) The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorporation created pursuant to agre…
N.Y. Tax Law § 1448-L Credit
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§ 1448-l. Credit. A grantor shall be allowed a credit against the tax\ndue on a conveyance of real property to the extent tax was paid by such\ngrantor on a prior creation of a leasehold of all or a portion of the\nsame real property or on the granting of an option or contract t…
N.Y. Tax Law § 1448-M Cooperative housing corporation transfers
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§ 1448-m. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-eight-g of this\narticle or anything to the contrary contained in subdivision five of\nsection fourte…
N.Y. Tax Law § 1448-N Designation of agents
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§ 1448-n. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as its agent for purposes of\ncollecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as its\nagent s…
N.Y. Tax Law § 1448-O Liability of recording officer
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§ 1448-o. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that he or she shall collect so long as he or she shall\ncompute and collect such tax on the amount of consideration or th…
N.Y. Tax Law § 1448-P Refunds
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§ 1448-p. Refunds. Whenever the treasurer shall determine that any\nmoneys received under the provisions of the local law enacted pursuant\nto this article were paid in error, it may cause such moneys to be\nrefunded pursuant to such rules and regulations it may prescribe,\nprov…
N.Y. Tax Law § 1448-Q Deposit and disposition of revenue
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§ 1448-q. Deposit and disposition of revenue. All taxes collected or\nreceived by the treasurer or his duly authorized agent under the\nprovisions of the local law enacted pursuant to this article shall be\ndeposited in accordance with provisions of a local law adopted by the\nl…
N.Y. Tax Law § 1448-R Judicial review
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§ 1448-r. Judicial review. 1. Any final determination of the amount of\nany tax payable under section fourteen hundred forty-eight-i of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\ns…
N.Y. Tax Law § 1448-S Apportionment
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§ 1448-s. Apportionment. The local law adopted by the legislative body\nof the county of Essex shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without the county of Essex.\n…
N.Y. Tax Law § 1448-T Miscellaneous
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§ 1448-t. Miscellaneous. The local law adopted by the legislative body\nof the county of Essex may contain such other provisions as such\nlegislative body deems necessary for the proper administration of the\ntax imposed pursuant to this article, including provisions concerning\…
N.Y. Tax Law § 1448-U Returns to be secret
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§ 1448-u. Returns to be secret. 1. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe treasurer or any officer or employee of the county of Essex or any\nperson engaged or retained by such county on an independent cont…
N.Y. Tax Law § 1448-V Foreclosure proceedings
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§ 1448-v. Foreclosure proceedings. Where the conveyance consists of a\ntransfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for any\n…