reglab/housing_qa huggingface dataset:
NY Tax L § 1439-O (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-O - Returns to Be Secret.

* §  1439-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  of  Columbia  or   any person engaged or retained by such county 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 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 an officer or employee of such county 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 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 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, 2023* NB There are 3 § 1439-o's
NY Tax L § 1439-P (2021)
2021 New York Laws TAX - Tax Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia 1439-P - Foreclosure Proceedings.

* §  1439-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 There are 3 § 1439-p's* NB Repealed December 31, 2023
NY Tax L § 1439-B-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-B*2 - Imposition of Tax.

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of   law to the contrary, the town of Chatham, 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 not   to exceed a maximum  of  two  percent  of  the  consideration  for  such   conveyance,  subject  to  the  exemptions  set forth in section fourteen   hundred thirty-nine-e of this article; any such local law shall fix  the   rate  of  such  tax.  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-i  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, 2027* NB There are 3 § 1439-b's
NY Tax L § 1439-C-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-C*2 - 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 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, 2027* NB There are 3 § 1439-c's
NY Tax L § 1439-D-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-D*2 - Liability for Tax.

* §  1439-d.  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 subject to the tax.  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, 2027* NB There are 3 § 1439-d's
NY Tax L § 1439-F-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-F*2 - Credit.

* §  1439-f.  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, 2027* NB There are 3 § 1439-f's
NY Tax L § 1439-H-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-H*2 - Designation of Agents.

* §  1439-h.  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 thirty-nine-c of this article.* NB Repealed December 31, 2027* NB There are 3 § 1439-h's
NY Tax L § 1439-I-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-I*2 - 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, 2027* NB There are 3 § 1439-i's
NY Tax L § 1439-J-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-J*2 - 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, he or she may cause such moneys to   be refunded pursuant to such requirements as 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, 2027* NB There are 3 § 1439-j's
NY Tax L § 1439-L-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-L*2 - 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 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, 2027* NB There are 3 § 1439-l's
NY Tax L § 1439-M-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-M*2 - Apportionment.

* § 1439-m. Apportionment. A local law adopted by the town of Chatham,   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, 2027* NB There are 3 § 1439-m's
NY Tax L § 1439-N-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-N*2 - Miscellaneous.

* § 1439-n. Miscellaneous. A local law adopted by the town of Chatham,   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, 2027* NB There are 3 § 1439-n's
NY Tax L § 1439-O-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-O*2 - Returns to Be Secret.

* §  1439-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, 2027* NB There are 3 § 1439-o's
NY Tax L § 1439-P-2 (2021)
2021 New York Laws TAX - Tax Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham 1439-P*2 - Foreclosure Proceedings.

* §  1439-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 There are 3 § 1439-p's* NB Repealed December 31, 2027
NY Tax L § 1439-B-3 (2021)
2021 New York Laws TAX - Tax Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill 1439-B*3 - Imposition of Tax.

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of   law  to  the  contrary,  the  town  of Fishkill, 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 not to exceed a maximum of two percent of the consideration  for   such conveyance, subject to the exemptions set forth in section fourteen   hundred  thirty-nine-e of this article; any such local law shall fix the   rate of such tax.  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-i 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, 2027* NB There are 3 § 1439-b's
NY Tax L § 1439-C-3 (2021)
2021 New York Laws TAX - Tax Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill 1439-C*3 - 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 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, 2027* NB There are 3 § 1439-c's
NY Tax L § 1439-D-3 (2021)
2021 New York Laws TAX - Tax Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill 1439-D*3 - Liability for Tax.

* §  1439-d.  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 subject to the tax.  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, 2027* NB There are 3 § 1439-d's