reglab/housing_qa huggingface dataset:
NY Tax L § 1438-L (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-L - Judicial Review.

* §  1438-l. Judicial review. 1. Any final determination of the amount   of any tax payable under section fourteen hundred thirty-eight-c 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, 2026
NY Tax L § 1438-M (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-M - Apportionment.

* §  1438-m.  Apportionment.  A  local  law adopted by the town of Red   Hook,  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, 2026
NY Tax L § 1438-N (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-N - Miscellaneous.

* §  1438-n.  Miscellaneous.  A  local  law adopted by the town of Red   Hook, 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, 2026
NY Tax L § 1438-O (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-O - Returns to Be Secret.

* §  1438-o. 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, 2026
NY Tax L § 1438-P (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-P - Foreclosure Proceedings.

* §  1438-p. 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, 2026
NY Tax L § 1439-B (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-B - Imposition of Tax.

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of   law  to  the  contrary, the county of Columbia, 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, provided, however, that the first one hundred   fifty thousand dollars of any single family residence  shall  be  exempt   from such tax. 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.* NB Repealed December 31, 2023* NB There are 3 § 1439-b's
NY Tax L § 1439-C (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-C - Payment of Tax.

* §  1439-c.  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 thirty-nine-m 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.* NB Repealed December 31, 2023* NB There are 3 § 1439-c's
NY Tax L § 1439-D (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-D - Liability for Tax.

* §  1439-d.  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.* NB Repealed December 31, 2023* NB There are 3 § 1439-d's
NY Tax L § 1439-E (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-E - Exemptions.

* §  1439-e. 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.   * NB Repealed December 31, 2023   * NB There are 3 § 1439-e's
NY Tax L § 1439-F (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-F - Credit.

* §  1439-f.  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.* NB Repealed December 31, 2023* NB There are 3 § 1439-f's
NY Tax L § 1439-H (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-H - Designation of Agents.

* §  1439-h.  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 thirty-nine-c of this article.* NB Repealed December 31, 2023* NB There are 3 § 1439-h's
NY Tax L § 1439-I (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-I - Liability of Recording Officer.

* §  1439-i. 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, 2023* NB There are 3 § 1439-i's
NY Tax L § 1439-J (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-J - Refunds.

* §  1439-j.  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.* NB Repealed December 31, 2023* NB There are 3 § 1439-j's
NY Tax L § 1439-K (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-K - Deposit and Disposition of Revenue.

* § 1439-k. Deposit and disposition of revenue. All taxes collected or   received  by the treasurer or his or her 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  Columbia  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 Columbia.* NB Repealed December 31, 2023* NB There are 3 § 1439-k's
NY Tax L § 1439-L (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-L - Judicial Review.

* §  1439-l. Judicial review. 1. Any final determination of the amount   of any tax payable under section fourteen hundred thirty-nine-c 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.* NB Repealed December 31, 2023* NB There are 3 § 1439-l's
NY Tax L § 1439-M (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-M - Apportionment.

* §  1439-m.  Apportionment.  The local law adopted by the legislative   body  of  the  county  of  Columbia  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 Columbia.* NB Repealed December 31, 2023* NB There are 3 § 1439-m's
NY Tax L § 1439-N (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-N - Miscellaneous.

* §  1439-n.  Miscellaneous.  The local law adopted by the legislative   body of the county of Columbia may contain such other provisions as such   legislative body 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, 2023* NB There are 3 § 1439-n's