reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-O - Returns to Be Secret.

* §  1438-o. 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, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-P - Foreclosure Proceedings.

* §  1438-p. 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, 2026
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-B - Imposition of Tax.

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of
  law  to  the  contrary, the county of Columbia, 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, provided, however, that the first one hundred
  fifty thousand dollars of any single family residence  shall  be  exempt
  from such tax. 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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-b's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-C - Payment of Tax.

* §  1439-c.  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 thirty-nine-m 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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-c's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-D - Liability for Tax.

* §  1439-d.  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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-d's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-E - Exemptions.

* §  1439-e. 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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-e's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-F - Credit.

* §  1439-f.  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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-f's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-H - Designation of Agents.

* §  1439-h.  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 thirty-nine-c of this article.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-h's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-I - Liability of Recording Officer.

* §  1439-i. 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, 2025
* NB There are 3 § 1439-i's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-J - Refunds.

* §  1439-j.  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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-j's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-K - Deposit and Disposition of Revenue.

* § 1439-k. Deposit and disposition of revenue. All taxes collected or
  received  by the treasurer or his or her 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  Columbia  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 Columbia.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-k's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-L - Judicial Review.

* §  1439-l. Judicial review. 1. Any final determination of the amount
  of any tax payable under section fourteen hundred thirty-nine-c 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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-l's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-M - Apportionment.

* §  1439-m.  Apportionment.  The local law adopted by the legislative
  body  of  the  county  of  Columbia  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 Columbia.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-m's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-N - Miscellaneous.

* §  1439-n.  Miscellaneous.  The local law adopted by the legislative
  body of the county of Columbia 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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-n's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-O - Returns to Be Secret.

* §  1439-o. 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  Columbia  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.
* NB Repealed December 31, 2025
* NB There are 3 § 1439-o's
2023 New York Laws › TAX - Tax › Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia › 1439-P - Foreclosure Proceedings.

* §  1439-p. 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 There are 3 § 1439-p's
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-B*2 - Imposition of Tax.

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of
  law to the contrary, the town of Chatham, 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 not
  to exceed a maximum  of  two  percent  of  the  consideration  for  such
  conveyance,  subject  to  the  exemptions  set forth in section fourteen
  hundred thirty-nine-e of this article; any such local law shall fix  the
  rate  of  such  tax.  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-i  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, 2027
* NB There are 3 § 1439-b's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-C*2 - Payment of Tax.

* §  1439-c.  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, 2027
* NB There are 3 § 1439-c's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-D*2 - Liability for Tax.

* §  1439-d.  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 subject to the tax.  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, 2027
* NB There are 3 § 1439-d's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-F*2 - Credit.

* §  1439-f.  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, 2027
* NB There are 3 § 1439-f's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-H*2 - Designation of Agents.

* §  1439-h.  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 thirty-nine-c of this article.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-h's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-I*2 - Liability of Recording Officer.

* §  1439-i. 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, 2027
* NB There are 3 § 1439-i's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-J*2 - Refunds.

* §  1439-j.  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 requirements as 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, 2027
* NB There are 3 § 1439-j's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-L*2 - Judicial Review.

* §  1439-l. Judicial review. 1. Any final determination of the amount
  of any tax payable under section fourteen hundred thirty-nine-c 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, 2027
* NB There are 3 § 1439-l's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-M*2 - Apportionment.

* § 1439-m. Apportionment. A local law adopted by the town of Chatham,
  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, 2027
* NB There are 3 § 1439-m's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-N*2 - Miscellaneous.

* § 1439-n. Miscellaneous. A local law adopted by the town of Chatham,
  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, 2027
* NB There are 3 § 1439-n's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-O*2 - Returns to Be Secret.

* §  1439-o. 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, 2027
* NB There are 3 § 1439-o's
2023 New York Laws › TAX - Tax › Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham › 1439-P*2 - Foreclosure Proceedings.

* §  1439-p. 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 There are 3 § 1439-p's
* NB Repealed December 31, 2027
2023 New York Laws › TAX - Tax › Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-H - Imposition of Tax.

§  1448-h.  Imposition of tax. Notwithstanding any other provisions of
  law to the contrary, the county  of  Essex,  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-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-I - Payment of Tax.

§  1448-i.  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-eight-s 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-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-J - Liability for Tax.

§  1448-j. 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-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.
2023 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.
2023 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.
2023 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.
2023 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.