reglab/housing_qa huggingface dataset:
NY Tax L § 1439-OO (2021)
2021 New York Laws TAX - Tax Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast 1439-OO - Returns to Be Secret.

* § 1439-oo. Returns to be secret. 1. Except in accordance with proper   judicial order or as otherwise provided by law, it shall be unlawful for   the  treasurer  or  any  officer  or  employee  of  the  county or town,   including any person engaged or  retained  on  an  independent  contract   basis,  to divulge or make known in any manner the particulars set forth   or disclosed in any return required under a local law  enacted  pursuant   to  this  article.  However, that nothing in this section shall prohibit   the recording officer from making a notation on an instrument  effecting   a  conveyance  indicating the amount of tax paid. No recorded instrument   effecting a conveyance shall be considered a return for purposes of this   section.2. The officers charged with the custody of such returns shall not  be   required  to  produce  any  of them or evidence of anything contained in   them in any action or proceeding in any court, except on behalf  of  the   county or town in any action or proceeding involving the collection of a   tax due under a local law enacted pursuant to this article to which such   county  or  town is a party, or a claimant, or on behalf of any party to   any action or proceeding under the provisions of  a  local  law  enacted   pursuant  to  this  article  when the returns or facts shown thereby are   directly involved in such action or proceeding, in any of  which  events   the  court  may require the production of, and may admit in evidence, so   much of said returns or of the facts shown thereby, as are pertinent  to   the action or proceeding and no more.3.  Nothing  herein  shall  be construed to prohibit the delivery to a   grantor or grantee of an instrument effecting a conveyance or  the  duly   authorized representative of a grantor or grantee of a certified copy of   any  return  filed in connection with such instrument or to prohibit the   publication of statistics so classified as to prevent the identification   of particular returns and the items thereof, or the  inspection  by  the   legal  representatives  of  such  county  or  town  of the return of any   taxpayer who shall bring action to set aside or  review  the  tax  based   thereon.4.  Any  officer  or  employee  of  such  county or town who willfully   violates the provisions of this section shall be dismissed  from  office   and be incapable of holding any public office in this state for a period   of five years thereafter.* NB Repealed December 31, 2028
NY Tax L § 1439-PP (2021)
2021 New York Laws TAX - Tax Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast 1439-PP - Foreclosure Proceedings.

* § 1439-pp. Foreclosure proceedings. Where the conveyance consists of   a  transfer  of  property made as a result of an order of the court in a   foreclosure proceeding ordering the sale of such property,  the  referee   or  sheriff  effectuating  such  transfer  shall  not  be liable for any   interest or penalties that are authorized pursuant to  this  article  or   article thirty-seven of this chapter.* NB Repealed December 31, 2028
NY Tax L § 1441 (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1441 - Imposition of Tax.

* §  1441.  Imposition of tax. Notwithstanding any other provisions of   law to the contrary, the town, acting through its town board, is  hereby   authorized  and  empowered  to adopt a local law imposing in such town a   tax on each conveyance of real property or interest  therein  where  the   consideration  exceeds  five hundred dollars, at the rate of two percent   of the consideration for such conveyance. Provided,  however,  any  such   local law imposing, repealing or reimposing such tax shall be subject to   a mandatory referendum pursuant to section twenty-three of the municipal   home  rule law. Notwithstanding the foregoing, prior to adoption of such   local law,  the  town  must  establish  a  community  preservation  fund   pursuant to section sixty-four-f of the town law. Revenues from such tax   shall  be deposited in such fund and may be used solely for the purposes   of such fund. Such local law shall apply to any conveyance occurring  on   or  after  the first day of a month to be designated by such town board,   which is not less than sixty days after the enactment of such local law,   but shall not apply to conveyances made on or after such  date  pursuant   to  binding  written contracts entered into prior to such date, provided   that the date of execution of such contract is confirmed by  independent   evidence  such as the recording of the contract, payment of a deposit or   other facts and circumstances as determined by the treasurer.* NB Repealed December 31, 2025
NY Tax L § 1442 (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1442 - Payment of Tax.

* §  1442.  Payment  of  tax.  1. The real estate transfer tax imposed   pursuant to this article shall be paid to the treasurer or the recording   officer acting as the agent of the treasurer upon  designation  as  such   agent  by  the treasurer. Such tax shall be paid at the same time as the   real estate transfer tax imposed by article thirty-one of  this  chapter   is  required  to  be  paid.  Such  treasurer  or recording officer shall   endorse upon each deed or instrument effecting a  conveyance  a  receipt   for the amount of the tax so paid.2.  A  return  shall  be  required  to be filed with such treasurer or   recording officer for purposes of the real estate transfer  tax  imposed   pursuant  to this article at the same time as a return is required to be   filed for purposes of the real estate transfer tax  imposed  by  article   thirty-one  of  this  chapter. The treasurer shall prescribe the form of   return, the information which it shall contain,  and  the  documentation   that  shall  accompany  the  return. Said form shall be identical to the   real estate transfer tax return required to be filed pursuant to section   fourteen hundred nine of this chapter, except that the  treasurer  shall   adapt  said  form  to  reflect  the  provisions in this chapter that are   inconsistent, different, or in addition to  the  provisions  of  article   thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns   required to be filed pursuant to this section  shall  be  preserved  for   three  years  and  thereafter  until such treasurer or recording officer   orders them to be destroyed.3. The recording officer shall not record an  instrument  effecting  a   conveyance unless the return required by this section has been filed and   the  tax  imposed  pursuant  to  this  article  shall  have been paid as   required in this section.* NB Repealed December 31, 2025
NY Tax L § 1443 (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1443 - Liability for Tax.

* §  1443. Liability for tax. 1. The real estate transfer tax shall be   paid by the grantee. If the grantee has failed to pay  the  tax  imposed   pursuant  to this article or if the grantee is exempt from such tax, the   grantor shall have the duty to pay the tax. Where the  grantor  has  the   duty  to pay the tax because the grantee has failed to pay the tax, such   tax shall be the joint and several liability  of  the  grantee  and  the   grantor.2. For the purpose of the proper administration of this article and to   prevent evasion of the tax hereby imposed, it shall be presumed that all   conveyances are taxable. Where the consideration includes property other   than  money,  it  shall  be  presumed that the consideration is the fair   market  value  of  the  real  property  or   interest   therein.   These   presumptions  shall prevail until the contrary is proven, and the burden   of proving the contrary shall be on the person liable for payment of the   tax.* NB Repealed December 31, 2025
NY Tax L § 1445 (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1445 - Credit.

* §  1445. Credit. A grantee shall be allowed a credit against the tax   due on a conveyance of real property to the extent tax was paid by  such   grantee  on  a  prior creation of a leasehold of all or a portion of the   same real property or on the  granting  of  an  option  or  contract  to   purchase  all  or  a  portion of the same real property by such grantee.   Such credit shall be  computed  by  multiplying  the  tax  paid  on  the   creation  of  the leasehold or on the granting of the option or contract   by a fraction, the numerator of which is the value of the  consideration   used  to  compute  such tax paid which is not yet due to such grantor on   the date of the subsequent conveyance (and which such grantor  will  not   be entitled to receive after such date), and the denominator of which is   the total value of the consideration used to compute such tax paid.* NB Repealed December 31, 2025
NY Tax L § 1447 (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1447 - Designation of Agents.

* §  1447.  Designation  of  agents.  The  treasurer  is authorized to   designate the recording officer to act as his or her agent for  purposes   of  collecting  the  tax authorized by this article. The treasurer shall   provide for the manner in which such person may be designated as his  or   her  agent  subject  to such terms and conditions as the treasurer shall   prescribe. The real estate transfer tax shall be paid to such  agent  as   provided in section fourteen hundred forty-two of this article.* NB Repealed December 31, 2025
NY Tax L § 1447-A (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1447-A - Foreclosure Proceedings.

* §  1447-a. Foreclosure proceedings. Where the conveyance consists of   a transfer of property made as a result of an order of the  court  in  a   foreclosure  proceeding  ordering the sale of such property, the referee   or sheriff effectuating such  transfer  shall  not  be  liable  for  any   interest  or  penalties  that are authorized pursuant to this article or   article thirty-seven of this chapter.* NB Repealed December 31, 2025
NY Tax L § 1448 (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1448 - Liability of Recording Officer.

* §  1448.  Liability  of recording officer. A recording officer shall   not be liable for any inaccuracy in the amount of tax  imposed  pursuant   to  this article that he or she shall collect so long as he or she shall   compute and collect such tax on the amount of consideration or the value   of the interest conveyed as such amounts are provided to him or  her  by   the person paying the tax.* NB Repealed December 31, 2025
NY Tax L § 1448-A (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1448-A - Refunds.

* § 1448-a. Refunds. Whenever  the  treasurer shall determine that any   moneys received under the provisions of the local law  enacted  pursuant   to  this  article were paid in error, he or she may cause such moneys to   be refunded pursuant to  such  rules  and  regulations  he  or  she  may   prescribe,  provided  that any application for such refund is filed with   the treasurer within two years from the date the erroneous  payment  was   made.* NB Repealed December 31, 2025
NY Tax L § 1448-C (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1448-C - Judicial Review.

* § 1448-c. Judicial  review. 1. Any final determination of the amount   of any tax payable under section  fourteen  hundred  forty-two  of  this   article shall be reviewable for error, illegality or unconstitutionality   or   any   other   reason  whatsoever  by  a  proceeding  under  article   seventy-eight of  the  civil  practice  law  and  rules  if  application   therefor  is  made  to  the  supreme  court within four months after the   giving of the notice of such  final  determination,  provided,  however,   that  any  such  proceeding  under  article  seventy-eight  of the civil   practice law and rules shall not be instituted unless (a) the amount  of   any  tax sought to be reviewed, with such interest and penalties thereon   as may be provided for by local law shall be first deposited  and  there   is  filed  an  undertaking,  issued  by  a  surety company authorized to   transact business in this state and approved by the state superintendent   of financial services as to solvency and responsibility, in such  amount   as  a  justice  of the supreme court shall approve to the effect that if   such proceeding be dismissed or the tax confirmed  the  petitioner  will   pay  all  costs  and charges which may accrue in the prosecution of such   proceeding or (b) at the option of the petitioner, such undertaking  may   be in a sum sufficient to cover the taxes, interest and penalties stated   in  such  determination,  plus  the  costs  and charges which may accrue   against it in the prosecution of the  proceeding,  in  which  event  the   petitioner  shall  not  be  required  to  pay  such  taxes,  interest or   penalties as a condition precedent to the application.2. Where any tax imposed pursuant to  this  article  shall  have  been   erroneously,  illegally  or unconstitutionally assessed or collected and   application for the refund or revision thereof duly made to  the  proper   fiscal officer or officers, and such officer or officers shall have made   a  determination  denying  such  refund  or revision, such determination   shall be reviewable by a proceeding under article seventy-eight  of  the   civil   practice  law  and  rules;  provided,  however,  that  (a)  such   proceeding is instituted within four months  after  the  giving  of  the   notice  of  such  denial,  (b)  a final determination of tax due was not   previously made, and (c) an undertaking is filed with the proper  fiscal   officer  or  officers in such amount and with such sureties as a justice   of the supreme court shall approve to the effect that if such proceeding   be dismissed or the tax confirmed, the petitioner will pay all costs and   charges which may accrue in the prosecution of such proceeding.* NB Repealed December 31, 2025
NY Tax L § 1448-D (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1448-D - Apportionment.

* § 1448-d. Apportionment.  A  local law adopted by the town, pursuant   to this article,  shall  provide  for  a  method  of  apportionment  for   determining the amount of tax due whenever the real property or interest   therein is situated within and without the town.* NB Repealed December 31, 2025
NY Tax L § 1448-E (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1448-E - Miscellaneous.

* §  1448-e. Miscellaneous.  1.  A  local  law  adopted  by  the town,   pursuant to this article, may contain such other provisions as the  town   deems necessary for the proper administration and enforcement of the tax   imposed  pursuant  to  this  article,  including,  but  not  limited to,   provisions concerning  the  determination  of  tax,  the  imposition  of   interest  on  underpayments and overpayments, proceedings to recover the   tax, and the imposition of civil penalties.  Such  provisions  shall  be   identical  to  the  corresponding provisions of the real estate transfer   tax imposed by article thirty-one  of  this  chapter,  so  far  as  such   provisions  can  be  made applicable to the tax imposed pursuant to this   article.2.  Notwithstanding  any  provision  of  law  to  the  contrary,   the   commissioner   may   permit  the  town  supervisor,  or  the  authorized   representative of such supervisor, to inspect  any  return  filed  under   this  chapter,  or  may  furnish  to  such  supervisor  or  his  or  her   representative an abstract of any such return, or supply him or her with   information  concerning  an  item  contained  in  any  such  return,  or   disclosed  by any investigation of tax liability under this chapter, but   such permission shall be granted or such information furnished  only  if   such information is to be used for tax purposes.3.  Notwithstanding  any  provision  of  law to the contrary, the town   supervisor, or the authorized representative  of  such  supervisor,  may   permit  the  commissioner  or  his  or  her authorized representative to   inspect any return filed under this  chapter,  or  may  furnish  to  the   commissioner  an  abstract of any such return, or supply him or her with   information  concerning  an  item  contained  in  any  such  return,  or   disclosed  by any investigation of tax liability under this article, but   such permission shall only be granted or such information furnished only   if such information is to be used for tax purposes.4. The  commissioner  and  the  town  may  enter  into  a  cooperative   agreement  to  facilitate  the  administration  and  enforcement of this   article.* NB Repealed December 31, 2025
NY Tax L § 1448-F (2021)
2021 New York Laws TAX - Tax Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven 1448-F - Returns to Be Secret.

* § 1448-f. Returns  to be secret. 1. Except in accordance with proper   judicial order or as otherwise provided by law, it shall be unlawful for   the treasurer or  any  officer  or  employee  of  the  county  or  town,   including  any  person  engaged  or  retained on an independent contract   basis, to divulge or make known in any manner the particulars set  forth   or  disclosed  in any return required under a local law enacted pursuant   to this article. However, nothing in this  section  shall  prohibit  the   recording  officer  from  making a notation on an instrument effecting a   conveyance indicating the amount of tax  paid.  No  recorded  instrument   effecting a conveyance shall be considered a return for purposes of this   section.2.  The officers charged with the custody of such returns shall not be   required to produce any of them or evidence  of  anything  contained  in   them  in  any action or proceeding in any court, except on behalf of the   county or town in any action or proceeding involving the collection of a   tax due under a local law enacted pursuant to this article to which such   county or town is a party, or a claimant, or on behalf of any  party  to   any  action  or  proceeding  under the provisions of a local law enacted   pursuant to this article when the returns or  facts  shown  thereby  are   directly  involved  in such action or proceeding, in any of which events   the court may require the production of, and may admit in  evidence,  so   much  of said returns or of the facts shown thereby, as are pertinent to   the action or proceeding and no more.3. Nothing in this section shall be construed to prohibit the delivery   to a grantor or grantee of an instrument effecting a conveyance  or  the   duly  authorized  representative  of a grantor or grantee of a certified   copy of any return filed  in  connection  with  such  instrument  or  to   prohibit  the  publication of statistics so classified as to prevent the   identification of particular returns  and  the  items  thereof,  or  the   inspection  by  the  legal representatives of such county or town of the   return of any taxpayer who shall bring action to set aside or review the   tax based thereon.4. Any officer or employee  of  such  county  or  town  who  willfully   violates  the  provisions of this section shall be dismissed from office   and be incapable of holding any public office in this state for a period   of five years thereafter.* NB Repealed December 31, 2025
NY Tax L § 1448-H (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-H - Imposition of Tax.

§  1448-h.  Imposition of tax. Notwithstanding any other provisions of   law to the contrary, the county  of  Essex,  acting  through  its  local   legislative  body, is hereby authorized and empowered to adopt and amend   local laws imposing in such county a tax  on  each  conveyance  of  real   property or interest therein when the consideration exceeds five hundred   dollars,  at  the  rate  of  one dollar for each five hundred dollars or   fractional part thereof. Such local law shall apply  to  any  conveyance   occurring  on or after the first day of a month to be designated by such   legislative body, which is not less than sixty days after the  enactment   of  such local laws, but shall not apply to conveyances made on or after   such date pursuant to binding written contracts entered  into  prior  to   such  date,  provided  that  the  date  of execution of such contract is   confirmed by independent evidence such as the recording of the contract,   payment of a deposit or other facts and circumstances as  determined  by   the treasurer.
NY Tax L § 1448-I (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-I - Payment of Tax.

§  1448-i.  Payment  of  tax.  1. The real estate transfer tax imposed   pursuant to this article shall be paid to the treasurer or the recording   officer acting as the agent of the treasurer upon  designation  as  such   agent  by  the treasurer. Such tax shall be paid at the same time as the   real estate transfer tax imposed by article thirty-one of  this  chapter   is  required  to  be  paid.  Such  treasurer  or recording officer shall   endorse upon each deed or instrument effecting a  conveyance  a  receipt   for the amount of the tax so paid.2.  A  return  shall  be  required  to be filed with such treasurer or   recording officer for purposes of the real estate transfer  tax  imposed   pursuant  to this article at the same time as a return is required to be   filed for purposes of the real estate transfer tax  imposed  by  article   thirty-one  of this chapter. The return, for purposes of the real estate   transfer tax imposed pursuant to this article, shall be a  photocopy  or   carbon  copy of the real estate transfer tax return required to be filed   pursuant to section fourteen hundred nine of this chapter. However, when   an apportionment is required to be made  pursuant  to  section  fourteen   hundred forty-eight-s of this article, a supplemental form shall also be   required  to  be  filed.  The  real  estate  transfer  tax  returns  and   supplemental forms required to be filed pursuant to this  section  shall   be  preserved  for  three  years  and thereafter until such treasurer or   recording officer orders them to be destroyed.3. The recording officer shall not record an  instrument  effecting  a   conveyance unless the return required by this section has been filed and   the  tax  imposed  pursuant  to  this  article  shall  have been paid as   provided in this section.
NY Tax L § 1448-J (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-J - Liability for Tax.

§  1448-j. Liability for tax. 1. The real estate transfer tax shall be   paid by the grantor. If the grantor has failed to pay  the  tax  imposed   pursuant  to this article or if the grantor is exempt from such tax, the   grantee shall have the duty to pay the tax. Where the  grantee  has  the   duty  to  pay  the  tax  because the grantor has failed to pay, such tax   shall be the joint and several liability of the grantor and the grantee.2. For the purpose of the proper administration of this article and to   prevent evasion of the tax hereby authorized, it shall be presumed  that   all  conveyances  are taxable. Where the consideration includes property   other than money, it shall be presumed that  the  consideration  is  the   fair  market  value  of  the  real  property  or interest therein. These   presumptions shall prevail until the contrary is proven, and the  burden   of proving the contrary shall be on the person liable for payment of the   tax.