reglab/housing_qa huggingface dataset:
NY Tax L § 1449-HHHH (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-HHHH - Designation of Agents.

* §  1449-hhhh.  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tax shall be paid to such  agent  as   provided in section fourteen hundred forty-nine-cccc of this article.* NB Repealed December 31, 2050
NY Tax L § 1449-IIII (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-IIII - Liability of Recording Officer.

* §  1449-iiii.  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  the value of the interest conveyed as such amounts are provided  to  him   or her by the person paying the tax.* NB Repealed December 31, 2050
NY Tax L § 1449-JJJJ (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-JJJJ - Refunds.

* §  1449-jjjj.  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for such refund is filed   with the treasurer within two years from the date the erroneous  payment   was made.* NB Repealed December 31, 2050
NY Tax L § 1449-LLLL (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-LLLL - Judical Review.

* §  1449-llll.  Judicial  review.  1.  Any final determination of the   amount of any tax payable under section fourteen hundred forty-nine-cccc   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  hereunder  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, 2050
NY Tax L § 1449-MMMM (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-MMMM - Apportionment.

* §  1449-mmmm.  Apportionment.  A  local  law  adopted by the town of   Warwick, 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, 2050
NY Tax L § 1449-NNNN (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-NNNN - Miscellaneous.

* §  1449-nnnn.  Miscellaneous.  A  local  law  adopted by the town of   Warwick, pursuant to this article, may contain such other provisions  as   the  town  deems  necessary  for  the  proper  administration of the tax   imposed pursuant to this article, including  provisions  concerning  the   determination  of  tax,  the imposition of interest on underpayments and   overpayments 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.* NB Repealed December 31, 2050
NY Tax L § 1449-OOOO (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-OOOO - Returns to Be Secret.

* §  1449-oooo.  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, 2050
NY Tax L § 1449-PPPP (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-PPPP - Foreclosure Proceedings.

* §  1449-pppp. 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, 2050
NY Tax L § 1449-BBBBB (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-BBBBB - Imposition of Tax.

§  1449-bbbbb. Imposition of tax. Notwithstanding any other provisions   of law to the contrary, the county of Tompkins, 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 § 1449-CCCCC (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-CCCCC - Payment of Tax.

§  1449-ccccc. 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-nine-mmmmm 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 § 1449-DDDDD (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-DDDDD - Liability for Tax.

§ 1449-ddddd. 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.
NY Tax L § 1449-EEEEE (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-EEEEE - Exemptions.

§  1449-eeeee.  Exemptions.  1.  The  following  shall  be exempt from payment of the real estate transfer tax:  (a) The state of New York, or any of its agencies,  instrumentalities, political  subdivisions,  or  public  corporations  (including  a public corporation created pursuant to agreement or compact with another  state or the Dominion of Canada).  (b)  The  United  Nations, the United States of America and any of its agencies and instrumentalities.   The exemption of  such  governmental  bodies  or  persons  shall  not, however, relieve a grantee from them of liability for the tax.   2. The tax shall not apply to any of the following conveyances:  (a)  Conveyances  to the United Nations, the United States of America, the state of New York, or any of their  instrumentalities,  agencies  or political  subdivisions  (or  any public corporation, including a public corporation created pursuant to agreement or compact with another  state or the Dominion of Canada);  (b)  Conveyances  which  are  or  were  used to secure a debt or other obligation;  (c) Conveyances  which,  without  additional  consideration,  confirm, correct, modify or supplement a prior conveyance;  (d)  Conveyances  of real property without consideration and otherwise than in connection with a sale, including conveyances  conveying  realty as bona fide gifts;  (e) Conveyances given in connection with a tax sale;  (f)  Conveyances  to  effectuate  a mere change of identity or form of ownership or  organization  where  there  is  no  change  in  beneficial ownership,  other  than conveyances to a cooperative housing corporation of the real property comprising the cooperative dwelling or dwellings;  (g) Conveyances which consist of a deed of partition;  (h) Conveyances given pursuant to the federal bankruptcy act;  (i) Conveyances of real property which consist of the execution  of  a contract  to  sell  real  property  without the use or occupancy of such property or the granting of an option to purchase real property  without the use or occupancy of such property; and  (j)  Conveyances  of  an  option or contract to purchase real property with the use or occupancy of such property where  the  consideration  is less than two hundred thousand dollars and such property was used solely by  the  grantor as his personal residence and consists of a one, two or three-family house, an individual residential condominium  unit  or  the sale  of  stock  in a cooperative housing corporation in connection with the grant or transfer of a proprietary leasehold covering an  individual residential cooperative unit.
NY Tax L § 1449-FFFFF (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-FFFFF - Credit.

§  1449-fffff. Credit. A grantor shall be allowed a credit against the   tax due on a conveyance of real property to the extent tax was  paid  by   such  grantor  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 grantor.   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.
NY Tax L § 1449-HHHHH (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-HHHHH - Designation of Agents.

§  1449-hhhhh.  Designation  of agents. The treasurer is authorized to   designate the recording officer to act as  its  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  its   agent  subject  to  such terms and conditions as it shall prescribe. The   real estate transfer tax shall be paid to  such  agent  as  provided  in   section fourteen hundred forty-nine-ccccc of this article.
NY Tax L § 1449-IIIII (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-IIIII - Liability of Recording Officer.

§  1449-iiiii.  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  shall collect so long as he 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.
NY Tax L § 1449-JJJJJ (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-JJJJJ - Refunds.

§ 1449-jjjjj. 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, it  may  cause  such  moneys  to  be   refunded  pursuant  to  such  rules  and  regulations  it may prescribe,   provided any application for such refund is  filed  with  the  treasurer   within two years from the date the erroneous payment was made.
NY Tax L § 1449-KKKKK (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-KKKKK - Deposit and Disposition of Revenue.

§  1449-kkkkk. Deposit and disposition of revenue. All taxes collected   or received by the treasurer or his  duly  authorized  agent  under  the   provisions  of  the  local law enacted pursuant to this article shall be   deposited in accordance with provisions of a local law  adopted  by  the   legislative  body  of  the  county  of  Tompkins  which  local law shall   designate proper officers to  be  responsible  for  deposit  of  revenue   collected  or  received  under  this  article. Such local law shall also   provide that any officer designated to collect, receive, or deposit such   revenue  shall  maintain  a  system  of  accounts  showing  the  revenue   collected  or  received  from  the tax imposed pursuant to this article.   Such local law shall also provide that  all  revenue  derived  from  the   imposition  of  such tax shall be deposited into the general fund of the   county of Tompkins.
NY Tax L § 1449-LLLLL (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-LLLLL - Judicial Review.

§  1449-lllll.  Judicial  review.  1.  Any  final determination of the   amount   of   any   tax   payable   under   section   fourteen   hundred   forty-nine-ccccc   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   superintendent of financial services of this state 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  hereunder  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.
NY Tax L § 1449-MMMMM (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-MMMMM - Apportionment.

§  1449-mmmmm. Apportionment. The local law adopted by the legislative   body  of  the  county  of  Tompkins  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  county   of Tompkins.