reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-Q - Deposit and Disposition of Revenue.

§  1448-q.  Deposit and disposition of revenue. All taxes collected or
  received by the  treasurer  or  his  duly  authorized  agent  under  the
  provisions  of  the  local law enacted pursuant to this article shall be
  deposited in accordance with provisions of a local law  adopted  by  the
  legislative  body of the county of Essex which local law shall designate
  proper officers to be responsible for deposit of  revenue  collected  or
  received  under this article. Such local law shall also provide that any
  officer designated to collect, receive, or deposit  such  revenue  shall
  maintain  a system of accounts showing the revenue collected or received
  from the tax imposed pursuant to this article. Such local law shall also
  provide that all revenue derived from the imposition of such  tax  shall
  be  deposited  into a separate account maintained by the county of Essex
  and the monies therein shall be disbursed exclusively for  any  and  all
  costs,  expenses  and debt incurred by such county for the establishment
  of the Essex county public safety radio communications system; and  upon
  payment of all such costs, expenses and debt shall be deposited into the
  general fund of the county of Essex.
2023 New York Laws › TAX - Tax › Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-R - Judicial Review.

§ 1448-r. Judicial review. 1. Any final determination of the amount of
  any  tax  payable  under  section fourteen hundred forty-eight-i of this
  article shall be reviewable for error, illegality or unconstitutionality
  or  any  other  reason  whatsoever  by  a   proceeding   under   article
  seventy-eight  of  the  civil  practice  law  and  rules  if application
  therefor is made to the supreme  court  within  four  months  after  the
  giving  of  the  notice  of such final determination, provided, however,
  that any such  proceeding  under  article  seventy-eight  of  the  civil
  practice  law and rules shall not be instituted unless (a) the amount of
  any tax sought to be reviewed, with such interest and penalties  thereon
  as  may  be provided for by local law shall be first deposited and there
  is filed an undertaking,  issued  by  a  surety  company  authorized  to
  transact  business  in  this state and approved by the superintendent of
  financial services of this state as to solvency and  responsibility,  in
  such  amount  as  a  justice  of  the supreme court shall approve to the
  effect that if such proceeding be dismissed or  the  tax  confirmed  the
  petitioner  will  pay  all  costs  and  charges  which may accrue in the
  prosecution of such proceeding or (b) at the option of  the  petitioner,
  such undertaking may be in a sum sufficient to cover the taxes, interest
  and  penalties  stated in such determination, plus the costs and charges
  which may accrue against it in the prosecution  of  the  proceeding,  in
  which  event  the  petitioner  shall  not be required to pay such taxes,
  interest or penalties as a condition precedent to the application.
2. Where any  tax  imposed  hereunder  shall  have  been  erroneously,
  illegally  or  unconstitutionally  assessed or collected and application
  for the refund or revision  thereof  duly  made  to  the  proper  fiscal
  officer  or  officers,  and  such  officer or officers shall have made a
  determination denying such refund or revision, such determination  shall
  be  reviewable  by a proceeding under article seventy-eight of the civil
  practice law and rules; provided, however, that (a) such  proceeding  is
  instituted  within  four  months  after the giving of the notice of such
  denial, (b) a final determination of tax due was  not  previously  made,
  and  (c)  an  undertaking  is  filed  with  the proper fiscal officer or
  officers in such amount and with such  sureties  as  a  justice  of  the
  supreme  court  shall  approve  to the effect that if such proceeding be
  dismissed or the tax confirmed, the petitioner will pay  all  costs  and
  charges which may accrue in the prosecution of such proceeding.
2023 New York Laws › TAX - Tax › Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-S - Apportionment.

§ 1448-s. Apportionment. The local law adopted by the legislative body
  of  the  county of Essex shall provide for a method of apportionment for
  determining the amount of tax due whenever the real property or interest
  therein is situated within and without the county of Essex.
2023 New York Laws › TAX - Tax › Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-T - Miscellaneous.

§ 1448-t. Miscellaneous. The local law adopted by the legislative body
  of  the  county  of  Essex  may  contain  such  other provisions as such
  legislative body deems necessary for the proper  administration  of  the
  tax  imposed  pursuant  to this article, including provisions concerning
  the determination of tax, the imposition of  interest  on  underpayments
  and  overpayments and the imposition of civil penalties. Such provisions
  shall be identical to the corresponding provisions of  the  real  estate
  transfer  tax  imposed  by article thirty-one of this chapter, so far as
  such provisions can be made applicable to the tax  imposed  pursuant  to
  this article.
2023 New York Laws › TAX - Tax › Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-U - Returns to Be Secret.

§  1448-u.  Returns  to be secret. 1. Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the treasurer or any officer or employee of the county of Essex  or  any
  person  engaged  or  retained  by such county on an independent contract
  basis to divulge or make known in any manner the particulars  set  forth
  or  disclosed  in any return required under a local law enacted pursuant
  to this article. However, that nothing in this  section  shall  prohibit
  the  recording officer from making a notation on an instrument effecting
  a conveyance indicating the amount of tax paid. No  recorded  instrument
  effecting a conveyance shall be considered a return for purposes of this
  section.
2.  The officers charged with the custody of such returns shall not be
  required to produce any of them or evidence  of  anything  contained  in
  them  in  any action or proceeding in any court, except on behalf of the
  county in any action or proceeding involving the collection of a tax due
  under a local law enacted pursuant to this article to which such  county
  or an officer or employee of such county is a party or a claimant, or on
  behalf  of any party to any action or proceeding under the provisions of
  a local law enacted pursuant to this article when the returns  or  facts
  shown thereby are directly involved in such action or proceeding, in any
  of  which  events the court may require the production of, and may admit
  in evidence, so much of said returns or of the facts shown  thereby,  as
  are pertinent to the action or proceeding and no more.
3.  Nothing  herein  shall  be construed to prohibit the delivery to a
  grantor or grantee of an instrument effecting a conveyance or  the  duly
  authorized representative of a grantor or grantee of a certified copy of
  any  return  filed in connection with such instrument or to prohibit the
  publication of statistics so classified as to prevent the identification
  of particular returns and the items thereof, or the  inspection  by  the
  legal  representatives  of such county of the return of any taxpayer who
  shall bring action to set aside or review the tax based thereon.
4. Any officer or employee of such county who willfully  violates  the
  provisions  of  this  section  shall  be  dismissed  from  office and be
  incapable of holding any public office in this state  for  a  period  of
  five years thereafter.
2023 New York Laws › TAX - Tax › Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex › 1448-V - Foreclosure Proceedings.

§  1448-v. Foreclosure proceedings. Where the conveyance consists of a
  transfer of property made as a result of an order  of  the  court  in  a
  foreclosure  proceeding  ordering the sale of such property, the referee
  or sheriff effectuating such  transfer  shall  not  be  liable  for  any
  interest  or  penalties  that are authorized pursuant to this article or
  article thirty-seven of this chapter.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-G - Imposition of Tax.

§  1449-g.  Imposition of tax. Notwithstanding any other provisions of
  law to the contrary, the county of  Broome,  acting  through  its  local
  legislative  body, is hereby authorized and empowered to adopt and amend
  local laws imposing in such county a tax  on  each  conveyance  of  real
  property or interest therein when the consideration exceeds five hundred
  dollars,  at  the  rate  of fifty cents for each five hundred dollars or
  fractional part thereof. Such local law shall apply  to  any  conveyance
  occurring  on or after the first day of a month to be designated by such
  legislative body, which is not less than sixty days after the  enactment
  of  such local laws, but shall not apply to conveyances made on or after
  such date pursuant to binding written contracts entered  into  prior  to
  such  date,  provided  that  the  date  of execution of such contract is
  confirmed by independent evidence such as the recording of the contract,
  payment of a deposit or other facts and circumstances as  determined  by
  the treasurer.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-H - Payment of Tax.

§  1449-h.  Payment  of  tax.  1. The real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer upon  designation  as  such
  agent  by  the treasurer. Such tax shall be paid at the same time as the
  real estate transfer tax imposed by article thirty-one of  this  chapter
  is  required  to  be  paid.  Such  treasurer  or recording officer shall
  endorse upon each deed or instrument effecting a  conveyance  a  receipt
  for the amount of the tax so paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of this chapter. The return, for purposes of the real estate
  transfer tax imposed pursuant to this article, shall be a  photocopy  or
  carbon  copy of the real estate transfer tax return required to be filed
  pursuant to section fourteen hundred nine of  this  chapter.    However,
  when  an  apportionment  is  required  to  be  made  pursuant to section
  fourteen hundred forty-nine-r of this article, a supplemental form shall
  also be required to be filed. The real estate transfer tax  returns  and
  supplemental  forms  required to be filed pursuant to this section shall
  be preserved for three years and  thereafter  until  such  treasurer  or
  recording officer orders them to be destroyed.
3.  The  recording  officer shall not record an instrument effecting a
  conveyance unless the return required by this section has been filed and
  the tax imposed pursuant  to  this  article  shall  have  been  paid  as
  provided in this section.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-I - Liability for Tax.

§ 1449-i. Liability for tax.  1. The real estate transfer tax shall be
  paid  by  the  grantor. If the grantor has failed to pay the tax imposed
  pursuant to this article or if the grantor is exempt from such tax,  the
  grantee  shall  have  the duty to pay the tax. Where the grantee has the
  duty to pay the tax because the grantor has  failed  to  pay,  such  tax
  shall be the joint and several liability of the grantor and the grantee.
2. For the purpose of the proper administration of this article and to
  prevent  evasion of the tax hereby authorized, it shall be presumed that
  all conveyances are taxable.  Where the consideration includes  property
  other  than  money,  it  shall be presumed that the consideration is the
  fair market value of  the  real  property  or  interest  therein.  These
  presumptions  shall prevail until the contrary is proven, and the burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-J - Exemptions.

§ 1449-j. Exemptions. 1. The following shall be exempt from payment of
the real estate transfer tax:
(a)  The state of New York, or any of its agencies, instrumentalities,
political subdivisions,  or  public  corporations  (including  a  public
corporation  created pursuant to agreement or compact with another state
or the Dominion of Canada).
(b) The United Nations, the United States of America and  any  of  its
agencies and instrumentalities.
The  exemption  of  such  governmental  bodies  or  persons shall not,
however, relieve a grantee from them of liability for the tax.
2. The tax shall not apply to any of the following conveyances:
(a) Conveyances to the United Nations, the United States  of  America,
the  state  of  New York, or any of their instrumentalities, agencies or
political subdivisions (or any public corporation,  including  a  public
corporation  created pursuant to agreement or compact with another state
or the Dominion of Canada);
(b) Conveyances which are or were used  to  secure  a  debt  or  other
obligation;
(c)  Conveyances  which,  without  additional  consideration, confirm,
correct, modify or supplement a prior conveyance;
(d) Conveyances of real property without consideration  and  otherwise
than  in  connection with a sale, including conveyances conveying realty
as bona fide gifts;
(e) Conveyances given in connection with a tax sale;
(f) Conveyances to effectuate a mere change of  identity  or  form  of
ownership  or  organization  where  there  is  no  change  in beneficial
ownership, other than conveyances to a cooperative  housing  corporation
of the real property comprising the cooperative dwelling or dwellings;
(g) Conveyances which consist of a deed of partition;
(h) Conveyances given pursuant to the federal bankruptcy act;
(i)  Conveyances  of real property which consist of the execution of a
contract to sell real property without the  use  or  occupancy  of  such
property  or the granting of an option to purchase real property without
the use or occupancy of such property; and
(j) Conveyances of an option or contract  to  purchase  real  property
with  the  use  or occupancy of such property where the consideration is
less than two hundred thousand dollars and such property was used solely
by the grantor as his personal residence and consists of a one,  two  or
three-family  house,  an  individual residential condominium unit or the
sale of stock in a cooperative housing corporation  in  connection  with
the  grant or transfer of a proprietary leasehold covering an individual
residential cooperative unit.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-K - Credit.

§  1449-k. Credit. A grantor shall be allowed a credit against the tax
  due on a conveyance of real property to the extent tax was paid by  such
  grantor  on  a  prior creation of a leasehold of all or a portion of the
  same real property or on the  granting  of  an  option  or  contract  to
  purchase  all  or  a portion of the same real property, by such grantor.
  Such credit shall be  computed  by  multiplying  the  tax  paid  on  the
  creation  of  the leasehold or on the granting of the option or contract
  by a fraction, the numerator of which is the value of the  consideration
  used  to  compute  such tax paid which is not yet due to such grantor on
  the date of the subsequent conveyance (and which such grantor  will  not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-M - Designation of Agents.

§  1449-m.  Designation  of  agents.  The  treasurer  is authorized to
  designate the recording officer to act as  its  agent  for  purposes  of
  collecting  the  tax  authorized  by  this  article. The treasurer shall
  provide for the manner in which such person may  be  designated  as  its
  agent  subject  to  such terms and conditions as it shall prescribe. The
  real estate transfer tax shall be paid to  such  agent  as  provided  in
  section fourteen hundred forty-nine-h of this article.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-N - Liability of Recording Officer.

§  1449-n.  Liability  of recording officer. A recording officer shall
  not be liable for any inaccuracy in the amount of tax  imposed  pursuant
  to  this  article  that he shall collect so long as he shall compute and
  collect such tax on the amount of consideration  or  the  value  of  the
  interest  conveyed  as  such  amounts  are provided to him or her by the
  person paying the tax.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-O - Refunds.

§  1449-o.  Refunds.  Whenever  the treasurer shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article  were  paid  in  error, it may cause such moneys to be
  refunded pursuant to  such  rules  and  regulations  it  may  prescribe,
  provided  any  application  for  such refund is filed with the treasurer
  within two years from the date the erroneous payment was made.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-P - Deposit and Disposition of Revenue.

§  1449-p.  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 Broome 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  Broome  and  shall
  only  be  appropriated by the county legislature of the county of Broome
  to fund veterans' services programs within such county.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-Q - Judicial Review.

§ 1449-q. Judicial review. 1. Any final determination of the amount of
  any  tax  payable  under  section  fourteen hundred forty-nine-h 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-C - Tax on Real Estate Transfers in the County of Broome › 1449-R - Apportionment.

§ 1449-r. Apportionment. The local law adopted by the legislative body
  of  the county of Broome 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 Broome.
2023 New York Laws › TAX - Tax › Article 31-C - Tax on Real Estate Transfers in the County of Broome › 1449-S - Miscellaneous.

§ 1449-s. Miscellaneous. The local law adopted by the legislative body
  of  the  county  of  Broome  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-C - Tax on Real Estate Transfers in the County of Broome › 1449-T - Returns to Be Secret.

§  1449-t.  Returns to be secret. (a) 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 Broome 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.
(b) 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.
(c) 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.
(d)  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-C - Tax on Real Estate Transfers in the County of Broome › 1449-U - Foreclosure Proceedings.

§  1449-u. 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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-CC - Payment of Tax.

* §  1449-cc.  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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-DD - Liability for Tax.

* §  1449-dd. 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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-FF - Credit.

* §  1449-ff.  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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-HH - Designation of Agents.

* §  1449-hh.  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-cc of this article.
* NB Repealed December 31, 2050
2023 New York Laws › TAX - Tax › Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-II - Liability of Recording Officer.

* § 1449-ii. 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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-JJ - Refunds.

* §  1449-jj. 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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-LL - Judicial Review.

* § 1449-ll. Judicial review. 1. Any final determination of the amount
  of  any tax payable under section fourteen hundred forty-nine-cc 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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-MM - Apportionment.

* §  1449-mm.  Apportionment.  A  local law adopted by any town in the
  Peconic Bay region, 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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-NN - Miscellaneous.

* §  1449-nn. Miscellaneous. 1. A local law adopted by any town in the
  Peconic Bay region, pursuant to this article,  may  contain  such  other
  provisions as the town deems necessary for the proper administration and
  enforcement  of  the tax imposed pursuant to this article, including but
  not limited to provisions  concerning  the  determination  of  tax,  the
  imposition of interest on underpayments and overpayments, proceedings to
  recover  the tax, 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.
2.   Notwithstanding  any  provision  of  law  to  the  contrary,  the
  commissioner may permit  the  supervisor  of  the  town,  or  authorized
  representative of said supervisor to inspect any return filed under this
  chapter,  or may furnish to such supervisor or his or her representative
  an abstract of any such return, or supply him or  her  with  information
  concerning  an  item  contained  in any such return, or disclosed by any
  investigation of tax liability under this chapter, but  such  permission
  shall  be granted or such information furnished only if such information
  is to be used for tax purposes.
3.  Notwithstanding  any  provision  of  law  to  the  contrary,   the
  supervisor  of  the  towns  or  the  authorized  representative  of such
  supervisor may permit the commissioner to inspect any return filed under
  this chapter, or may  furnish  to  the  commissioner  or  supervisor  an
  abstract  of  any  such  return,  or  supply him or her with information
  concerning an item contained in any such return,  or  disclosed  by  any
  investigation  of  tax liability under this article, but such permission
  shall only be  granted  or  such  information  furnished  only  if  such
  information is to be used for tax purposes.
4.  The commissioner and the towns imposing the tax authorized by this
  article may  enter  into  a  cooperative  agreement  to  facilitate  the
  administration and enforcement of this article.
* NB Repealed December 31, 2050
2023 New York Laws › TAX - Tax › Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-OO - Returns to Be Secret.

* § 1449-oo. 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-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region › 1449-PP - Foreclosure Proceedings.

* § 1449-pp. 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 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-B*3 - Imposition of Tax.

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of
  law  to  the  contrary,  the  town  of Fishkill, 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*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-C*3 - 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*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-D*3 - 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*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-F*3 - 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