New York Tax Law Article 31-B-1 - TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF ESSEX

• 1448-g - 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, assignee,...
• 1448-h - Imposition of Tax.
  Notwithstanding any other provisions of law to the contrary, the county of Essex, acting through its local legislative body, is hereby authorized and empowered to...
• 1448-i - 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 agent...
• 1448-j - 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 this...
• 1448-k - 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 agencies,...
• 1448-l - 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 such...
• 1448-m - Cooperative Housing Corporation Transfers.
  1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-eight-g of this article or anything to the contrary contained...
• 1448-n - 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. The...
• 1448-o - 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 shall...
• 1448-p - 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 error,...
• 1448-q - Deposit and Disposition of Revenue.
  All taxes collected or received by the treasurer or his duly authorized agent under the provisions of the local law enacted pursuant to this article...
• 1448-r - Judicial Review.
  1. Any final determination of the amount of any tax payable under section fourteen hundred forty-eight-i of this article shall be reviewable for error, illegality...
• 1448-s - Apportionment.
  The local law adopted by the legislative body of the county of Essex shall provide for a method of apportionment for determining the amount of...
• 1448-t - Miscellaneous.
  The local law adopted by the legislative body of the county of Essex may contain such other provisions as such legislative body deems necessary for...
• 1448-u - 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 or...
• 1448-v - 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 the...

Last modified: February 3, 2019