1449-KKKKKK – Deposit and Disposition of Revenue.
§ 1449-kkkkkk. 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 to this article shall be deposited in accordance with provisions of a local law adopted by the legislative body of the county of Madison […]
1449-LLLLLL – Judicial Review.
§ 1449-llllll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-cccccc 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 to […]
1449-MMMMMM – Apportionment.
§ 1449-mmmmmm. Apportionment. The local law adopted by the legislative body of the county of Madison 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 county of Madison.
1449-NNNNNN – Miscellaneous.
§ 1449-nnnnnn. Miscellaneous. The local law adopted by the legislative body of the county of Madison may contain such other provisions as such legislative body deems necessary for the proper administration of the tax imposed pursuant to this article, including provisions concerning the determination of tax, the imposition of interest on underpayments and overpayments and […]
1449-OOOOOO – Returns to Be Secret.
§ 1449-oooooo. 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 of Madison or any person engaged or retained by such county on an independent contract basis to divulge or make […]
1449-PPPPPP – Foreclosure.
§ 1449-pppppp. Foreclosure. 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 sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any interest or penalties that are authorized pursuant to this article […]
1449-JJJJJJ – Refunds.
§ 1449-jjjjjj. 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, it may cause such moneys to be refunded pursuant to such rules and regulations it may prescribe, provided any application for such refund is filed with the […]
1449-BBBBBB – Imposition of Tax.
§ 1449-bbbbbb. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the county of Madison, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax on each conveyance of real property or interest therein when the consideration exceeds five […]
1449-CCCCCC – Payment of Tax.
§ 1449-cccccc. 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. Such tax shall be paid at the same time as the real estate transfer tax imposed by article thirty-one of this chapter […]
1449-DDDDDD – Liability for Tax.
§ 1449-dddddd. 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 article or if the grantor is exempt from such tax, the grantee shall have the duty to pay the tax. Where the grantee has the […]