New York Tax Law Article 31-A-1 - TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF RED HOOK
- 1438-a - 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,...
- 1438-b - Imposition of Tax.
* Notwithstanding any other provisions of law to the contrary, the town of Red Hook, acting through its town board, is hereby authorized and empowered...
- 1438-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...
- 1438-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...
- 1438-e - Exemptions.
* 1. The following shall be exempt from the payment of the real estate transfer tax imposed by this article: (a) The state of New...
- 1438-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...
- 1438-g - Cooperative Housing Corporation Transfers.
* 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred thirty-eight-a of this article or anything to the contrary...
- 1438-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...
- 1438-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...
- 1438-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...
- 1438-k - Deposit and Disposition of Revenue.
* 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-eight-b of this article, which are collected...
- 1438-l - Judicial Review.
* 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-eight-c of this article shall be reviewable for error,...
- 1438-m - Apportionment.
* A local law adopted by the town of Red Hook, pursuant to this article, shall provide for a method of apportionment for determining the...
- 1438-n - Miscellaneous.
* A local law adopted by the town of Red Hook, pursuant to this article, may contain such other provisions as the town deems necessary...
- 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...
- 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...
Last modified: February 3, 2019