1448-B – Deposit and Disposition of Revenue.
* § 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 by the treasurer or his or her agents, shall be deposited in a single trust fund for the town and shall be kept […]
1448-C – Judicial Review.
* § 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, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rules if application therefor is made […]
1448-D – Apportionment.
* § 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 due whenever the real property or interest therein is situated within and without the town. * NB Repealed December 31, 2025
1448-E – Miscellaneous.
* § 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 proper administration and enforcement of the tax imposed pursuant to this article, including, but not limited to, provisions concerning the determination of tax, the imposition of interest […]
1448-F – Returns to Be Secret.
* § 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 or employee of the county or town, including any person engaged or retained on an independent contract basis, to divulge or make known in […]
1441 – Imposition of Tax.
* § 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 local law imposing in such town a tax on each conveyance of real property or interest therein where the consideration exceeds five hundred dollars, at […]
1442 – Payment of Tax.
* § 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 agent of the treasurer upon designation as such agent by the treasurer. Such tax shall be paid at the same time as the real estate […]
1443 – Liability for Tax.
* § 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 this article or if the grantee is exempt from such tax, the grantor shall have the duty to pay the tax. Where the grantor has […]