reglab/housing_qa huggingface dataset:
NY Tax L § 1448-K (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-K - Exemptions.

§ 1448-k. Exemptions. 1. The following shall be exempt from payment of the real estate transfer tax:  (a)  The state of New York, or any of its agencies, instrumentalities, political subdivisions,  or  public  corporations  (including  a  public corporation  created pursuant to agreement or compact with another state or the Dominion of Canada).  (b) The United Nations, the United States of America and  any  of  its agencies and instrumentalities.   The  exemption  of  such  governmental  bodies  or  persons shall not, however, relieve a grantee from them of liability for the tax.   2. The tax shall not apply to any of the following conveyances:  (a) Conveyances to the United Nations, the United States  of  America, the  state  of  New York, or any of their instrumentalities, agencies or political subdivisions (or any public corporation,  including  a  public corporation  created pursuant to agreement or compact with another state or the Dominion of Canada);  (b) Conveyances which are or were used  to  secure  a  debt  or  other obligation;  (c)  Conveyances  which,  without  additional  consideration, confirm, correct, modify or supplement a prior conveyance;  (d) Conveyances of real property without consideration  and  otherwise than  in  connection with a sale, including conveyances conveying realty as bona fide gifts;  (e) Conveyances given in connection with a tax sale;  (f) Conveyances to effectuate a mere change of  identity  or  form  of ownership  or  organization  where  there  is  no  change  in beneficial ownership, other than conveyances to a cooperative  housing  corporation of the real property comprising the cooperative dwelling or dwellings;  (g) Conveyances which consist of a deed of partition;  (h) Conveyances given pursuant to the federal bankruptcy act;  (i)  Conveyances  of real property which consist of the execution of a contract to sell real property without the  use  or  occupancy  of  such property  or the granting of an option to purchase real property without the use or occupancy of such property; and  (j) Conveyances of an option or contract  to  purchase  real  property with  the  use  or occupancy of such property where the consideration is less than two hundred thousand dollars and such property was used solely by the grantor as his personal residence and consists of a one,  two  or three-family  house,  an  individual residential condominium unit or the sale of stock in a cooperative housing corporation  in  connection  with the  grant or transfer of a proprietary leasehold covering an individual residential cooperative unit.
NY Tax L § 1448-L (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-L - Credit.

§  1448-l. Credit. A grantor shall be allowed a credit against the tax   due on a conveyance of real property to the extent tax was paid by  such   grantor  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 grantor.   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.
NY Tax L § 1448-N (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-N - Designation of Agents.

§  1448-n.  Designation  of  agents.  The  treasurer  is authorized to   designate the recording officer to act as  its  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  its   agent  subject  to  such terms and conditions as it shall prescribe. The   real estate transfer tax shall be paid to  such  agent  as  provided  in   section fourteen hundred forty-eight-i of this article.
NY Tax L § 1448-O (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-O - Liability of Recording Officer.

§  1448-o.  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.
NY Tax L § 1448-P (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-P - Refunds.

§  1448-p.  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, it may cause such moneys to be   refunded pursuant to  such  rules  and  regulations  it  may  prescribe,   provided  any  application  for  such refund is filed with the treasurer   within two years from the date the erroneous payment was made.
NY Tax L § 1448-Q (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-Q - Deposit and Disposition of Revenue.

§  1448-q.  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 Essex 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 a separate account maintained by the county of Essex   and the monies therein shall be disbursed exclusively for  any  and  all   costs,  expenses  and debt incurred by such county for the establishment   of the Essex county public safety radio communications system; and  upon   payment of all such costs, expenses and debt shall be deposited into the   general fund of the county of Essex.
NY Tax L § 1448-R (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-R - Judicial Review.

§ 1448-r. Judicial review. 1. Any final determination of the amount of   any  tax  payable  under  section fourteen hundred forty-eight-i 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 § 1448-S (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-S - Apportionment.

§ 1448-s. Apportionment. The local law adopted by the legislative body   of  the  county of Essex 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 Essex.
NY Tax L § 1448-T (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-T - Miscellaneous.

§ 1448-t. Miscellaneous. The local law adopted by the legislative body   of  the  county  of  Essex  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 § 1448-U (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-U - Returns to Be Secret.

§  1448-u.  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 Essex  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.
NY Tax L § 1448-V (2021)
2021 New York Laws TAX - Tax Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex 1448-V - Foreclosure Proceedings.

§  1448-v. 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-G (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-G - Imposition of Tax.

§  1449-g.  Imposition of tax. Notwithstanding any other provisions of   law to the contrary, the county of  Broome,  acting  through  its  local   legislative  body, is hereby authorized and empowered to adopt and amend   local laws imposing in such county a tax  on  each  conveyance  of  real   property or interest therein when the consideration exceeds five hundred   dollars,  at  the  rate  of fifty cents for each five hundred dollars or   fractional part thereof. Such local law shall apply  to  any  conveyance   occurring  on or after the first day of a month to be designated by such   legislative body, which is not less than sixty days after the  enactment   of  such local laws, 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.
NY Tax L § 1449-H (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-H - Payment of Tax.

§  1449-h.  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 return, for purposes of the real estate   transfer tax imposed pursuant to this article, shall be a  photocopy  or   carbon  copy of the real estate transfer tax return required to be filed   pursuant to section fourteen hundred nine of  this  chapter.    However,   when  an  apportionment  is  required  to  be  made  pursuant to section   fourteen hundred forty-nine-r of this article, a supplemental form shall   also be required to be filed. The real estate transfer tax  returns  and   supplemental  forms  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   provided in this section.
NY Tax L § 1449-I (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-I - Liability for Tax.

§ 1449-i. Liability for tax.  1. The real estate transfer tax shall be   paid  by  the  grantor. If the grantor has failed to pay the tax imposed   pursuant to this article or if the grantor is exempt from such tax,  the   grantee  shall  have  the duty to pay the tax. Where the grantee has the   duty to pay the tax because the grantor has  failed  to  pay,  such  tax   shall be the joint and several liability of the grantor and the grantee.2. For the purpose of the proper administration of this article and to   prevent  evasion of the tax hereby authorized, 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.
NY Tax L § 1449-J (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-J - Exemptions.

§ 1449-j. Exemptions. 1. The following shall be exempt from payment of the real estate transfer tax:  (a)  The state of New York, or any of its agencies, instrumentalities, political subdivisions,  or  public  corporations  (including  a  public corporation  created pursuant to agreement or compact with another state or the Dominion of Canada).  (b) The United Nations, the United States of America and  any  of  its agencies and instrumentalities.   The  exemption  of  such  governmental  bodies  or  persons shall not, however, relieve a grantee from them of liability for the tax.   2. The tax shall not apply to any of the following conveyances:  (a) Conveyances to the United Nations, the United States  of  America, the  state  of  New York, or any of their instrumentalities, agencies or political subdivisions (or any public corporation,  including  a  public corporation  created pursuant to agreement or compact with another state or the Dominion of Canada);  (b) Conveyances which are or were used  to  secure  a  debt  or  other obligation;  (c)  Conveyances  which,  without  additional  consideration, confirm, correct, modify or supplement a prior conveyance;  (d) Conveyances of real property without consideration  and  otherwise than  in  connection with a sale, including conveyances conveying realty as bona fide gifts;  (e) Conveyances given in connection with a tax sale;  (f) Conveyances to effectuate a mere change of  identity  or  form  of ownership  or  organization  where  there  is  no  change  in beneficial ownership, other than conveyances to a cooperative  housing  corporation of the real property comprising the cooperative dwelling or dwellings;  (g) Conveyances which consist of a deed of partition;  (h) Conveyances given pursuant to the federal bankruptcy act;  (i)  Conveyances  of real property which consist of the execution of a contract to sell real property without the  use  or  occupancy  of  such property  or the granting of an option to purchase real property without the use or occupancy of such property; and  (j) Conveyances of an option or contract  to  purchase  real  property with  the  use  or occupancy of such property where the consideration is less than two hundred thousand dollars and such property was used solely by the grantor as his personal residence and consists of a one,  two  or three-family  house,  an  individual residential condominium unit or the sale of stock in a cooperative housing corporation  in  connection  with the  grant or transfer of a proprietary leasehold covering an individual residential cooperative unit.
NY Tax L § 1449-K (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-K - Credit.

§  1449-k. Credit. A grantor shall be allowed a credit against the tax   due on a conveyance of real property to the extent tax was paid by  such   grantor  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 grantor.   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.
NY Tax L § 1449-M (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-M - Designation of Agents.

§  1449-m.  Designation  of  agents.  The  treasurer  is authorized to   designate the recording officer to act as  its  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  its   agent  subject  to  such terms and conditions as it shall prescribe. The   real estate transfer tax shall be paid to  such  agent  as  provided  in   section fourteen hundred forty-nine-h of this article.
NY Tax L § 1449-N (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-N - Liability of Recording Officer.

§  1449-n.  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 shall collect so long as he 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.
NY Tax L § 1449-O (2021)
2021 New York Laws TAX - Tax Article 31-C - Tax on Real Estate Transfers in the County of Broome 1449-O - Refunds.

§  1449-o.  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, it may cause such moneys to be   refunded pursuant to  such  rules  and  regulations  it  may  prescribe,   provided  any  application  for  such refund is filed with the treasurer   within two years from the date the erroneous payment was made.