1439-J*2 – Refunds.
* § 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 error, he or she may cause such moneys to be refunded pursuant to such requirements as he or she may prescribe, provided that any application for such […]
1439-K*2 – Deposit and Disposition of Revenue.
* § 1439-k. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-b 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 […]
1439-L*2 – Judicial Review.
* § 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, 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 […]
1439-F*2 – Credit.
* § 1439-f. 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 such grantee on a prior creation of a leasehold of all or a portion of the same real property or on the granting of an option or […]
1439-G*2 – Cooperative Housing Corporation Transfers.
* § 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 contained in subdivision five of section fourteen hundred thirty-nine-a of this article, the tax imposed pursuant to this article shall apply to (a) the […]
1439-H*2 – Designation of Agents.
* § 1439-h. 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 this article. The treasurer shall provide for the manner in which such person may be designated as his or her agent subject to such terms […]
1439-I*2 – Liability of Recording Officer.
* § 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 shall collect so long as he or she shall compute and collect such tax on the amount of consideration or the value of the […]
1439-A*2 – Definitions.
* § 1439-a. 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, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether […]
1439-B*2 – Imposition of Tax.
* § 1439-b. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the town of Chatham, 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 not to exceed a maximum of […]
1439-C*2 – Payment of Tax.
* § 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 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 […]