New York Tax Law Article 31-A-2 - TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF COLUMBIA

• 1439-a - Definitions.
  * When used in this article, unless otherwise expressly stated: 1. "Person" means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee,...
• 1439-b - Imposition of Tax.
  * Notwithstanding any other provisions of law to the contrary, the county of Columbia, acting through its local legislative body, is hereby authorized and empowered...
• 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...
• 1439-d - 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...
• 1439-e - 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...
• 1439-f - 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...
• 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 or anything to the contrary...
• 1439-h - 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....
• 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 article that he or she...
• 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 paid in...
• 1439-k - Deposit and Disposition of Revenue.
  * All taxes collected or received by the treasurer or his or her duly authorized agent under the provisions of the local law enacted pursuant...
• 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 reviewable for error,...
• 1439-m - Apportionment.
  * The local law adopted by the legislative body of the county of Columbia shall provide for a method of apportionment for determining the amount...
• 1439-n - Miscellaneous.
  * The local law adopted by the legislative body of the county of Columbia may contain such other provisions as such legislative body deems necessary...
• 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 the treasurer or any officer...
• 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 foreclosure proceeding ordering...

Last modified: February 3, 2019