2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 253-J*3 - Recording Tax Imposed by the County of Essex.

* §  253-j.  Recording  tax  imposed  by the county of Essex. 1. Essex
  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  Essex  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
  Essex 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
  Essex 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

  Essex for expenditure on all expenses incurred by such county for county
  correctional and public safety facility  projects.  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  Essex,  the
  secretary  of state and the state comptroller within five days after the
  date it is duly enacted.
* NB Repealed December 1, 2024
* NB There are 4 § 253-j's