NY Tax L § 253-G (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 253-G - Recording Tax Imposed by the County of Westchester.

§  253-g.  Recording  tax  imposed  by  the  county of Westchester. 1.   Westchester county, acting through its local legislative body, is hereby   authorized and empowered to adopt and amend local laws imposing in  such   county  a tax of twenty-five cents for each one hundred dollars and each   remaining major fraction thereof of principal debt or  obligation  which   is  or  under  any  contingency  may be secured at the date of execution   thereof, or at any time thereafter,  by  a  mortgage  on  real  property   situated within such county and recorded on or after the date upon which   such tax takes effect and a tax of twenty-five cents on such mortgage if   the  principal  debt or obligation which is or by any contingency may be   secured by such mortgage is less than one hundred dollars.2. The taxes imposed under the authority  of  this  section  shall  be   administered and collected in the same manner as the taxes imposed under   subdivision  one of section two hundred fifty-three and paragraph (b) of   subdivision one of section  two  hundred  fifty-five  of  this  article.   Except as otherwise provided in this section, all the provisions of this   article  relating  to or applicable to the administration and collection   of the taxes imposed by such  subdivisions  shall  apply  to  the  taxes   imposed  under  the authority of this section with such modifications as   may be necessary to adapt such language to the tax so  authorized.  Such   provisions  shall  apply  with  the  same  force  and effect as if those   provisions had been set forth in full in  this  section  except  to  the   extent  that  any  provision  is either inconsistent with a provision of   this section or not relevant to the tax authorized by this section.  For   purposes  of  this  section, any reference in this article to the tax or   taxes imposed by this article shall be deemed to refer to a tax  imposed   pursuant  to  this section, and any reference to the phrase "within this   state" shall be read as "within Westchester county", unless a  different   meaning is clearly required.3.  Where the real property covered by the mortgage subject to the tax   imposed pursuant to the authority of this section is  situated  in  this   state but within and without the county imposing such tax, the amount of   such  tax due and payable to such county shall be determined in a manner   similar to that prescribed in the first paragraph of section two hundred   sixty of this article which concerns real property situated  in  two  or   more  counties.  Where such property is situated both within such county   and without the state, the amount due and payable to such  county  shall   be  determined  in the manner prescribed in the second paragraph of such   section two hundred sixty which concerns property  situated  within  and   without  the  state.  Where real property is situated within and without   the county imposing such tax, the recording officer of the  jurisdiction   in which the mortgage is first recorded shall be required to collect the   taxes imposed pursuant to this section.4. A tax imposed pursuant to the authority of this section shall be in   addition to the taxes imposed by section two hundred fifty-three of this   article.5.  Notwithstanding any provision of this article to the contrary, the   balance of all moneys paid to the recording officer  of  the  county  of   Westchester  during  each month upon account of the tax imposed pursuant   to the authority of this section, after deducting the necessary expenses   of his or her office as provided in section  two  hundred  sixty-two  of   this   article,  except  taxes  paid  upon  mortgages  which  under  the   provisions of this section or section two hundred sixty of this  article   are  first  to be apportioned by the commissioner, shall be paid over by   such officer on or before the tenth day of each succeeding month to  the   commissioner  of  finance of Westchester county and, after the deduction   by such commissioner of finance of the necessary expenses of his or  her   office  provided  in section two hundred sixty-two of this article shall    be deposited in the general  fund  of  the  county  of  Westchester  for   expenditure on any county purpose. Notwithstanding the provisions of the   preceding  sentence, the tax so imposed and paid upon mortgages covering   real  property  situated  in  two  or  more  counties,  which  under the   provisions of this section or section two hundred sixty of this  article   are  first  to be apportioned by the commissioner, shall be paid over by   the  recording  officer  receiving  the  same   as   provided   by   the   determination of said commissioner.6.  Any  local  law  imposing  a tax pursuant to the authority of this   section or repealing or suspending such a tax shall take effect only  on   the  first  day  of  a  calendar  month.  Such  a local law shall not be   effective unless a certified copy thereof is  mailed  by  registered  or   certified  mail  to  the  commissioner  at  the commissioner's office in   Albany at least thirty days prior to the date the local law  shall  take   effect.7.  Certified  copies of any local law described in this section shall   also be filed with the county clerk of the county  of  Westchester,  the   secretary  of state and the state comptroller within five days after the   date it is duly enacted.