New York Tax Article 31-f - Tax On Real Estate Transfers In The Town Of Warwick

  • 1449-aaaa - Definitions.
    * When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. "Person" means an individual,...
  • 1449-bbbb - Imposition Of Tax.
    * Notwithstanding any other provisions of law to the contrary, the town of Warwick, acting through its town board, is hereby authorized and empowered to...
  • 1449-cccc - Payment Of Tax.
    * 1. The real estate transfer tax imposed pursuant to this article shall be paid to the treasurer or the recording officer acting as the...
  • 1449-dddd - Liability For Tax.
    * 1. The real estate transfer tax shall be paid by the grantee. If the grantee has failed to pay the tax imposed pursuant to...
  • 1449-eeee - Exemptions.
    * 1. The following shall be exempt from the payment of the real estate transfer tax: (a) The state of New York, or any of...
  • 1449-ffff - Credit.
    * A grantee shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by...
  • 1449-gggg - Cooperative Housing Corporation Transfers.
    * 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-nine-aaaa of this article or anything to the contrary...
  • 1449-hhhh - Designation Of Agents.
    * The treasurer is authorized to designate the recording officer to act as his or her agent for purposes of collecting the tax authorized by...
  • 1449-iiii - Liability Of Recording Officer.
    * A recording officer shall not be liable for any inaccuracy in the amount of tax imposed pursuant to this article that he or she...
  • 1449-jjjj - Refunds.
    * Whenever the treasurer shall determine that any moneys received under the provisions of the local law enacted pursuant to this article were paid in...
  • 1449-kkkk - Deposit And Disposition Of Revenue.
    * 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred forty-nine-bbbb of this article, which are collected...
  • 1449-llll - Judical Review.
    * 1449-llll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-cccc of this article shall be...
  • 1449-mmmm - Apportionment.
    * A local law adopted by the town of Warwick, pursuant to this article, shall provide for a method of apportionment for determining the amount...
  • 1449-nnnn - Miscellaneous.
    * A local law adopted by the town of Warwick, pursuant to this article, may contain such other provisions as the town deems necessary for...
  • 1449-oooo - Returns To Be Secret.
    * 1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the treasurer or any officer...
  • 1449-pppp - Foreclosure Proceedings.
    * Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering...

Last modified: September 11, 2016