New York Tax Law Article 31-B - TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN

• 1440 - 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,...
• 1441 - Imposition of Tax.
  * Notwithstanding any other provisions of law to the contrary, the town, acting through its town board, is hereby authorized and empowered to adopt a...
• 1442 - 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...
• 1443 - 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...
• 1444 - 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...
• 1445 - 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...
• 1446 - Cooperative Housing Corporation Transfers.
  * 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty of this article or anything to the contrary...
• 1447 - 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...
• 1447-a - 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...
• 1448 - 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...
• 1448-a - 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...
• 1448-b - Deposit and Disposition of Revenue.
  * 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred forty-one of this article, which are collected...
• 1448-c - Judicial Review.
  * 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-two of this article shall be reviewable for error,...
• 1448-d - Apportionment.
  * A local law adopted by the town, pursuant to this article, shall provide for a method of apportionment for determining the amount of tax...
• 1448-e - Miscellaneous.
  * 1. A local law adopted by the town, pursuant to this article, may contain such other provisions as the town deems necessary for the...
• 1448-f - 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...

Last modified: February 3, 2019