reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-FFF - Credit.

§  1449-fff.  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.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-HHH - Designation of Agents.

§  1449-hhh.  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-ccc of this article.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-III - Liability of Recording Officer.

§  1449-iii. 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.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-JJJ - Refunds.

§  1449-jjj.  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.  When
  making  any  findings  or determinations the treasurer may rely upon any
  findings or  determinations  of  the  commissioner  and  any  rules  and
  regulations promulgated pursuant to article thirty-one of this chapter.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-KKK - Deposit and Disposition of Revenue.

§ 1449-kkk. 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 Nassau 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 Nassau and shall
  only be appropriated by the county legislature of the county  of  Nassau
  for the payment of debt service.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-LLL - Judicial Review.

§  1449-lll. Judicial review. 1. Any final determination of the amount
  of any tax payable under section fourteen hundred forty-nine-ccc 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.
3.  In  any  proceedings instituted pursuant to this article the rules
  and regulations of the commissioner shall be applied where applicable.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-MMM - Apportionment.

§  1449-mmm.  Apportionment.  The local law adopted by the legislative
  body of the county of Nassau 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 Nassau.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-NNN - Miscellaneous.

§  1449-nnn.  Miscellaneous.  The local law adopted by the legislative
  body of the county of Nassau 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.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-OOO - Returns to Be Secret.

§  1449-ooo. 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 Nassau 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.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-PPP - Foreclosure Proceedings.

§  1449-ppp. 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.
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-BBBB - Imposition of Tax.

* § 1449-bbbb. Imposition of tax. Notwithstanding any other provisions
  of  law  to  the  contrary, the town of Warwick, acting through its town
  board, is hereby authorized and empowered to adopt a local law  imposing
  in  such  town  a  tax  on  each conveyance of real property or interest
  therein where the consideration exceeds five  hundred  dollars,  at  the
  rate  of  three-quarters  of  one  percent of the consideration for such
  conveyance. Provided, however, any such local law imposing, repealing or
  reimposing such tax shall be subject to a mandatory referendum  pursuant
  to  section twenty-three of the municipal home rule law. Notwithstanding
  the foregoing, prior to adoption  of  such  local  law,  the  town  must
  establish a community preservation fund pursuant to section sixty-four-g
  of  the town law. Revenues from such tax shall be deposited in such fund
  and may be used solely for the purposes of such  fund.  Such  local  law
  shall  apply  to any conveyance occurring on or after the first day of a
  month to be designated by such town board, which is not less than  sixty
  days  after  the  enactment  of  such  local law, 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.
* NB Repealed December 31, 2050
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-CCCC - Payment of Tax.

* § 1449-cccc. 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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-DDDD - Liability for Tax.

* §  1449-dddd.  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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-FFFF - Credit.

* § 1449-ffff. 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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-HHHH - Designation of Agents.

* §  1449-hhhh.  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-cccc of this article.
* NB Repealed December 31, 2050
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-IIII - Liability of Recording Officer.

* §  1449-iiii.  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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-JJJJ - Refunds.

* §  1449-jjjj.  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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-LLLL - Judical Review.

* §  1449-llll.  Judicial  review.  1.  Any final determination of the
  amount of any tax payable under section fourteen hundred forty-nine-cccc
  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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-MMMM - Apportionment.

* §  1449-mmmm.  Apportionment.  A  local  law  adopted by the town of
  Warwick, 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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-NNNN - Miscellaneous.

* §  1449-nnnn.  Miscellaneous.  A  local  law  adopted by the town of
  Warwick, pursuant to this article, may contain such other provisions  as
  the  town  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.
* NB Repealed December 31, 2050
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-OOOO - Returns to Be Secret.

* §  1449-oooo.  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
2023 New York Laws › TAX - Tax › Article 31-F - Tax on Real Estate Transfers in the Town of Warwick › 1449-PPPP - Foreclosure Proceedings.

* §  1449-pppp. 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
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-BBBBB - Imposition of Tax.

§  1449-bbbbb. Imposition of tax. Notwithstanding any other provisions
  of law to the contrary, the county of Tompkins, 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 one dollar 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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-CCCCC - Payment of Tax.

§  1449-ccccc. 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-mmmmm 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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-DDDDD - Liability for Tax.

§ 1449-ddddd. 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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-EEEEE - Exemptions.

§  1449-eeeee.  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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-FFFFF - Credit.

§  1449-fffff. 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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-HHHHH - Designation of Agents.

§  1449-hhhhh.  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-ccccc of this article.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-IIIII - Liability of Recording Officer.

§  1449-iiiii.  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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-JJJJJ - Refunds.

§ 1449-jjjjj. 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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-KKKKK - Deposit and Disposition of Revenue.

§  1449-kkkkk. 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  Tompkins  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 Tompkins.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-LLLLL - Judicial Review.

§  1449-lllll.  Judicial  review.  1.  Any  final determination of the
  amount   of   any   tax   payable   under   section   fourteen   hundred
  forty-nine-ccccc   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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-MMMMM - Apportionment.

§  1449-mmmmm. Apportionment. The local law adopted by the legislative
  body  of  the  county  of  Tompkins  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 Tompkins.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-NNNNN - Miscellaneous.

§  1449-nnnnn. Miscellaneous. The local law adopted by the legislative
  body of the county of Tompkins 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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-OOOOO - Returns to Be Secret.

§  1449-ooooo.  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
  Tompkins 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.
2023 New York Laws › TAX - Tax › Article 31-G - Tax on Real Estate Transfers in the County of Tompkins › 1449-PPPPP - Foreclosure Proceedings.

§  1449-ppppp.  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.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-BBBBBB - Imposition of Tax.

§ 1449-bbbbbb. Imposition of tax. Notwithstanding any other provisions
  of  law to the contrary, the county of Madison, 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 two dollars for each  five  hundred  dollars  or
  fractional  part  thereof.  Such  local  law may apply to any conveyance
  occurring on or after the date designated by such legislative body,  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.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-CCCCCC - Payment of Tax.

§ 1449-cccccc. 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. 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-mmmmmm 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.