2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 3 - Liens, Discharges and Surrogate's Court › 983 - Surrogates; Assistants and Clerks; District Tax Attorneys.

§  983. Surrogates; assistants and clerks; district tax attorneys. (a)
The commissioner of taxation and finance may, upon the recommendation of
the surrogate, appoint, and  may  at  pleasure  remove,  assistants  and
clerks  in  the surrogate's offices of the following counties, and shall
fix their salaries within the amounts appropriated for that purpose:
(1) In New York county, a transfer and estate tax assistant; a  deputy
transfer  and  estate tax assistant; a transfer and estate tax clerk; an
assistant clerk;  a  recording  clerk;  a  stenographer;  and  shall  be
entitled  to  expend not more than seven hundred fifty dollars a year in
such office for the expenses necessarily incurred in the  administration
of  taxes under this article and articles ten and ten-C (as such article
ten-C existed before its repeal) of this chapter.
(2) In Kings county, a transfer and estate  tax  assistant;  a  deputy
transfer  and  estate tax assistant; two transfer and estate tax clerks;
and shall be entitled to expend not more than  five  hundred  dollars  a
year  for  expenses  necessarily incurred in the administration of taxes
under this article and articles ten and ten-C  (as  such  article  ten-C
existed before its repeal) of this chapter.
(3) In Erie county, a transfer and estate tax clerk.
(4)  In  Westchester  county,  a  transfer  and estate tax clerk and a
transfer and estate tax assistant.
(5) In Albany county, a transfer and estate tax clerk.
(6) In Queens county, two transfer and estate tax clerks and a typist.
(7) In Onondaga county, a transfer and estate tax clerk; and shall  be
entitled to expend not more than two hundred dollars a year for expenses
necessarily  incurred  in the administration of taxes under this article
and articles ten and ten-C (as such article  ten-C  existed  before  its
repeal) of this chapter.
(8)  In  Monroe  county, a transfer and estate tax clerk; and shall be
entitled to expend not more  than  three  hundred  dollars  a  year  for
expenses  necessarily incurred in the administration of taxes under this
article and articles ten and ten-C (as such article ten-C existed before
its repeal) of this chapter.
(9) In Dutchess county, a transfer and estate tax clerk.
(10) In Oneida county, a transfer and estate tax clerk.
(11) In Suffolk county, two transfer and estate tax clerks.
(12) In Ulster county, a transfer and estate tax clerk.
(12-a) In Otsego county, a transfer and estate tax clerk.
(13) In Richmond county, a transfer and estate tax clerk.
(14) In Nassau county, two transfer and estate tax clerks.
(15) In Bronx county, a transfer and estate tax clerk and  a  transfer
and estate tax assistant.
(16) In Orange county, a transfer and estate tax clerk.
(b)  The positions of assistants and clerks in each surrogate's office
described in subsection (a) of this section may be filled  by  promotion
from among officers and employees of such office. Persons occupying such
positions  of  assistants  and  clerks in each surrogate's office may be
eligible for promotion to other positions in such office.
(c) In each county of the  state  having  a  population  of  over  one
million,  and  in  each  county of the state having a population of over
three hundred thousand inhabitants, included in or adjoining a  city  or
county  containing  a  population  of  over one million inhabitants, the
surrogate or surrogates shall each annually receive for compensation for
services rendered in connection with the administration of transfer  and
estate taxes the sum of six thousand eight hundred eighty-two dollars in
addition  to  the  salary  or compensation paid to such surrogate by the
county, but such salary and compensation shall not together  exceed  the
entire salary and compensation paid to a justice of the supreme court in

the judicial district in which the county is included. Where a city pays
the  salary  of a surrogate of a county wholly included within such city
and such salary is equal to the entire salary and compensation paid to a
justice  of  the  supreme  court  in  the judicial district in which the
county is included, the state shall pay such  city  on  behalf  of  such
county  the  sum  of  six  thousand  eight  hundred  eighty-two  dollars
multiplied by the number of surrogates in such county.  Where  a  county
pays  the  salary  of a surrogate and such salary is equal to the entire
compensation paid to a justice of the  supreme  court  in  the  judicial
district  in  which  the  county  is  included, the state shall pay such
county  the  sum  of  six  thousand  eight  hundred  eighty-two  dollars
multiplied  by  the  number of surrogates in such county. The additional
compensation provided for by this subsection shall  be  payable  in  the
same  manner  as  salaries  and  expenses under this section. The moneys
provided to be paid by this subsection to a city or county  in  lieu  of
additional  compensation  shall  be paid upon warrant of the comptroller
drawn in favor of the city treasurer  of  the  city  or  of  the  county
treasurer of the county due such amount, which sum shall be paid to said
city or county treasurer out of any moneys in the treasury not otherwise
appropriated.
(d)(1)  In  each  county  of  the  state  the  surrogate shall receive
annually  for  such   services   rendered   in   connection   with   the
administration  of  transfer  and  estate  taxes  as are not incident to
holding courts or performing duties as a judicial officer the respective
sums following:
(A) In any such county having a population of less than ten  thousand,
five hundred seventy-three dollars;
(B) In any such county having a population of ten thousand or more but
less than fifty thousand, one thousand eight hundred eighty-six dollars;
(C)  In  any such county having a population of fifty thousand or more
but less than one hundred thousand, two thousand two hundred  twenty-one
dollars;
(D)  In any such county having a population of one hundred thousand or
more but less than two hundred  thousand,  three  thousand  two  hundred
thirty dollars;
(E)  In any such county having a population of two hundred thousand or
more but less than five hundred  thousand,  four  thousand  two  hundred
fifty-one dollars;
(F) In any such county having a population of five hundred thousand or
more, six thousand eight hundred fifty-one dollars.
(2)  No  provision  of  this  subsection  shall  repeal  or affect the
provisions of subsection (c) of this section, but the provisions of this
subsection shall apply to  the  surrogate  or  surrogates  mentioned  in
subsection  (c)  of  this section, provided that any payment or payments
made to him or them, whether under this subsection or subsection (c), or
both, shall not in all exceed the sum  of  six  thousand  eight  hundred
eighty-two dollars annually. Such sum shall not, however, in addition to
the  salary or compensation paid to any surrogate by the state, together
exceed the entire salary and compensation  paid  to  a  justice  of  the
supreme  court in the judicial district in which the county is included.
The moneys provided to be paid for services by this subsection shall  be
payable  in the same manner as salaries and expenses under this section.
Such salaries and expenses shall be paid upon proper  vouchers,  out  of
moneys appropriated for such purpose.
(e)  The  commissioner  of  taxation  and  finance  is  authorized  to
designate and retain counsel to represent the department and to pay  the
expenses  thereby incurred out of money appropriated for such purpose in
the following circumstances:
(1) when the department is cited as a party under section nine hundred
seventy-one-a of this article,
(2) in a special proceeding under section nine hundred ninety-eight or
any appeal therefrom, of this article,
(3)  to  examine  securities,  deposits  or  other  assets pursuant to
subsection (e) of section nine hundred seventy-five of this article, and
(4) for such other duties under this chapter as the  commissioner  may
assign.