2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 253-X*2 - Recording Tax Imposed by the County of Greene.

* §  253-x.  Recording  tax imposed by the county of Greene. 1. Greene
  county, acting through its local legislative body, is hereby  authorized
  and  empowered  to  adopt and amend local laws imposing in such county a
  tax of fifty cents for each one hundred dollars and each remaining major
  fraction thereof of principal debt or obligation which is or  under  any
  contingency  may  be secured at the date of execution thereof, or at any
  time thereafter, by a mortgage on real  property  situated  within  such
  county  and  recorded  on  or  after  the date upon which such tax takes
  effect and a tax of fifty cents on such mortgage if the  principal  debt
  or  obligation  which  is  or  by any contingency may be secured by such
  mortgage is less than one hundred dollars.
2. The taxes imposed under the authority  of  this  section  shall  be
  administered and collected in the same manner as the taxes imposed under
  subdivision  one of section two hundred fifty-three and paragraph (b) of
  subdivision one of section  two  hundred  fifty-five  of  this  article.
  Except as otherwise provided in this section, all the provisions of this
  article  relating  to or applicable to the administration and collection
  of the taxes imposed by such  subdivisions  shall  apply  to  the  taxes
  imposed  under  the authority of this section with such modifications as
  may be necessary to adapt such language to the tax so  authorized.  Such
  provisions  shall  apply  with  the  same  force  and effect as if those
  provisions had been set forth in full in  this  section  except  to  the
  extent  that  any  provision  is either inconsistent with a provision of
  this section or not relevant to the tax authorized by this section.  For
  purposes  of  this  section, any reference in this article to the tax or
  taxes imposed by this article shall be deemed to refer to a tax  imposed
  pursuant  to  this section, and any reference to the phrase "within this
  state" shall be read as  "within  Greene  county",  unless  a  different
  meaning is clearly required.
3.  Where the real property covered by the mortgage subject to the tax
  imposed pursuant to the authority of this section is  situated  in  this
  state but within and without the county imposing such tax, the amount of
  such  tax due and payable to such county shall be determined in a manner
  similar to that  prescribed  in  the  first  undesignated  paragraph  of
  section  two  hundred sixty of this article which concerns real property
  situated in two or more counties. Where such property is  situated  both
  within  such county and without the state, the amount due and payable to
  such county shall be determined in the manner prescribed in  the  second
  undesignated  paragraph of such section two hundred sixty which concerns
  property situated within and without the state. Where real  property  is
  situated  within and without the county imposing such tax, the recording
  officer of the jurisdiction in which  the  mortgage  is  first  recorded
  shall be required to collect the taxes imposed pursuant to this section.
4. A tax imposed pursuant to the authority of this section shall be in
  addition to the taxes imposed by section two hundred fifty-three of this
  article.
5.  Notwithstanding any provision of this article to the contrary, the
  balance of all moneys paid to the recording officer  of  the  county  of
  Greene during each month upon account of the tax imposed pursuant to the
  authority of this section, after deducting the necessary expenses of his
  or  her  office  as  provided  in  section two hundred sixty-two of this
  article, except taxes paid upon mortgages which under the provisions  of
  this  section  or section two hundred sixty of this article are first to
  be apportioned by the commissioner, shall be paid over by  such  officer
  on  or before the tenth day of each succeeding month to the treasurer of
  Greene county  and,  after  the  deduction  by  such  treasurer  of  the
  necessary  expenses of his or her office provided in section two hundred
  sixty-two of this article shall be deposited in the general fund of  the

  county  of Greene for expenditure by such county for any county purpose.
  Notwithstanding the provisions of the preceding  sentence,  the  tax  so
  imposed  and  paid upon mortgages covering real property situated in two
  or  more counties, which under the provisions of this section or section
  two hundred sixty of this article are first to  be  apportioned  by  the
  commissioner,  shall be paid over by the recording officer receiving the
  same as provided by the determination of the commissioner.
6. Any local law imposing a tax pursuant  to  the  authority  of  this
  section  or repealing or suspending such a tax shall take effect only on
  the first day of a calendar  month.  Such  a  local  law  shall  not  be
  effective  unless  a  certified  copy thereof is mailed by registered or
  certified mail to the  commissioner  at  the  commissioner's  office  in
  Albany  at  least thirty days prior to the date the local law shall take
  effect.
7. Certified copies of any local law described in this  section  shall
  also  be  filed  with  the  county  clerk  of  the county of Greene, the
  secretary of state and the state comptroller within five days after  the
  date it is duly enacted.
* NB There are 2 § 253-x's
* NB Repealed December 1, 2025