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

§  253-f. Recording tax imposed by the county of Rockland. 1. Rockland   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 Rockland 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   Rockland during each month upon account of the tax imposed  pursuant  to   the authority of this section, after deducting the necessary expenses of   his 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 Rockland 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 Rockland 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.  Each  enactment of a local law may provide for the imposition of a   mortgage tax for a period of time no longer than three  years  from  the   date  of  its  imposition.  Nothing  in  this section shall prohibit the   adoption and enactment of local laws, pursuant to the provisions of this   section, upon the expiration of any other local law adopted pursuant  to   this section.7.  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.8.  Certified  copies of any local law described in this section shall   also be filed with the county clerk  of  the  county  of  Rockland,  the   secretary  of state and the state comptroller within five days after the   date it is duly enacted.