NY Tax L § 253-J-3 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 253-J*3 - Recording Tax Imposed by the County of Essex.

* §  253-j.  Recording  tax  imposed  by the county of Essex. 1. Essex   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  Essex  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  undesignated 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   undesignated 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   Essex 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 treasurer of   Essex county and, after the deduction by such treasurer 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    Essex for expenditure on all expenses incurred by such county for county   correctional and public safety facility  projects.  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 the 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  Essex,  the   secretary  of state and the state comptroller within five days after the   date it is duly enacted.* NB Repealed December 1, 2024* NB There are 4 § 253-j's