reglab/housing_qa huggingface dataset:
NY Tax L § 1449-P (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-P - Deposit and Disposition of Revenue.

§  1449-p.  Deposit and disposition of revenue. All taxes collected or   received by the  treasurer  or  his  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 Broome 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  Broome  and  shall   only  be  appropriated by the county legislature of the county of Broome   to fund veterans' services programs within such county.
NY Tax L § 1449-Q (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-Q - Judicial Review.

§ 1449-q. Judicial review. 1. Any final determination of the amount of   any  tax  payable  under  section  fourteen hundred forty-nine-h 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.
NY Tax L § 1449-R (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-R - Apportionment.

§ 1449-r. Apportionment. The local law adopted by the legislative body   of  the county of Broome 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 Broome.
NY Tax L § 1449-S (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-S - Miscellaneous.

§ 1449-s. Miscellaneous. The local law adopted by the legislative body   of  the  county  of  Broome  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.
NY Tax L § 1449-T (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-T - Returns to Be Secret.

§  1449-t.  Returns to be secret. (a) 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 Broome 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.  (b) 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.  (c) 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.  (d)  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.
NY Tax L § 1449-U (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-U - Foreclosure Proceedings.

§  1449-u. 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.
NY Tax L § 1449-CC (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-CC - Payment of Tax.

* §  1449-cc.  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, 2050
NY Tax L § 1449-DD (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-DD - Liability for Tax.

* §  1449-dd. 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 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, 2050
NY Tax L § 1449-FF (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-FF - Credit.

* §  1449-ff.  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, 2050
NY Tax L § 1449-HH (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-HH - Designation of Agents.

* §  1449-hh.  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 forty-nine-cc of this article.* NB Repealed December 31, 2050
NY Tax L § 1449-II (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-II - Liability of Recording Officer.

* § 1449-ii. 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, 2050
NY Tax L § 1449-JJ (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-JJ - Refunds.

* §  1449-jj. 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  rules  and  regulations  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, 2050
NY Tax L § 1449-LL (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-LL - Judicial Review.

* § 1449-ll. Judicial review. 1. Any final determination of the amount   of  any tax payable under section fourteen hundred forty-nine-cc 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, 2050
NY Tax L § 1449-MM (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-MM - Apportionment.

* §  1449-mm.  Apportionment.  A  local law adopted by any town in the   Peconic Bay region, 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, 2050
NY Tax L § 1449-NN (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-NN - Miscellaneous.

* §  1449-nn. Miscellaneous. 1. A local law adopted by any town in the   Peconic Bay region, pursuant to this article,  may  contain  such  other   provisions as the town deems necessary for the proper administration and   enforcement  of  the tax imposed pursuant to this article, including but   not limited to provisions  concerning  the  determination  of  tax,  the   imposition of interest on underpayments and overpayments, proceedings to   recover  the tax, 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.2.   Notwithstanding  any  provision  of  law  to  the  contrary,  the   commissioner may permit  the  supervisor  of  the  town,  or  authorized   representative of said supervisor to inspect any return filed under this   chapter,  or may furnish to such supervisor or his or her representative   an abstract of any such return, or supply him or  her  with  information   concerning  an  item  contained  in any such return, or disclosed by any   investigation of tax liability under this chapter, but  such  permission   shall  be granted or such information furnished only if such information   is to be used for tax purposes.3.  Notwithstanding  any  provision  of  law  to  the  contrary,   the   supervisor  of  the  towns  or  the  authorized  representative  of such   supervisor may permit the commissioner to inspect any return filed under   this chapter, or may  furnish  to  the  commissioner  or  supervisor  an   abstract  of  any  such  return,  or  supply him or her with information   concerning an item contained in any such return,  or  disclosed  by  any   investigation  of  tax liability under this article, but such permission   shall only be  granted  or  such  information  furnished  only  if  such   information is to be used for tax purposes.4.  The commissioner and the towns imposing the tax authorized by this   article may  enter  into  a  cooperative  agreement  to  facilitate  the   administration and enforcement of this article.* NB Repealed December 31, 2050
NY Tax L § 1449-OO (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-OO - Returns to Be Secret.

* § 1449-oo. 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, 2050
NY Tax L § 1449-PP (2021)
2021 New York Laws TAX - Tax Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region 1449-PP - Foreclosure Proceedings.

* § 1449-pp. 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, 2050