New York Tax Article 31a2*2 - Tax On Real Estate Transfers In The Town Of Chatham

  • 1439-a*2 - Definitions.
    * 1439-a. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. "Person" means...
  • 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...
  • 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...
  • 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...
  • 1439-e*2 - Exemptions.
    * 1439-e. Exemptions. 1. The following shall be exempt from the payment of the real estate transfer tax imposed by this article: (a) The state...
  • 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...
  • 1439-g*2 - Cooperative Housing Corporation Transfers.
    * 1439-g. Cooperative housing corporation transfers. 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred thirty-nine-a of this article...
  • 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...
  • 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...
  • 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...
  • 1439-k*2 - Deposit And Disposition Of Revenue.
    * 1439-k. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-b...
  • 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...
  • 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...
  • 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...
  • 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...
  • 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...

Last modified: September 11, 2016