NY Tax L § 253-X-2 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 253-X*2 - Recording Tax Imposed by the County of Greene.

* §  253-x.  Recording  tax imposed by the county of Greene. 1. Greene   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 fifty 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 fifty 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  Greene  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   Greene 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   Greene 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 Greene for expenditure by such county for 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 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 Greene, the   secretary of state and the state comptroller within five days after  the   date it is duly enacted.* NB There are 2 § 253-x's* NB Repealed December 1, 2023