1449-MMM – Apportionment.
§ 1449-mmm. Apportionment. The local law adopted by the legislative body of the county of Nassau 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 Nassau.
1449-NNN – Miscellaneous.
§ 1449-nnn. Miscellaneous. The local law adopted by the legislative body of the county of Nassau 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-OOO – Returns to Be Secret.
§ 1449-ooo. 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 Nassau or any person engaged or retained by such county on an independent contract basis to divulge or make […]
1449-PPP – Foreclosure Proceedings.
§ 1449-ppp. 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 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 […]
1449-GGG – Cooperative Housing Corporation Transfers.
§ 1449-ggg. Cooperative housing corporation transfers. 1. Notwithstanding the definition of “controlling interest” contained in subdivision two of section fourteen hundred forty-nine-aaa of this article or anything to the contrary contained in subdivision five of section fourteen hundred forty-nine-aaa of this article, the tax imposed pursuant to this article shall apply to (a) the original […]
1449-AAA – Definitions.
§ 1449-aaa. 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, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form […]
1449-BBB – Imposition of Tax.
§ 1449-bbb. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the county of Nassau, 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-CCC – Payment of Tax.
§ 1449-ccc. 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-NN – Miscellaneous.
* § 1449-nn. Miscellaneous. 1. A local law adopted by any town in the Peconic Bay region, 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 […]
1449-DDD – Liability for Tax.
§ 1449-ddd. 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 […]