1449-KKK – Deposit and Disposition of Revenue.
§ 1449-kkk. Deposit and disposition of revenue. All taxes collected or received by the treasurer or his 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 Nassau which local […]
1449-LLL – Judicial Review.
§ 1449-lll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-ccc 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-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-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 […]
1449-OO – Returns to Be Secret.
* § 1449-oo. 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 […]
1449-EEE – Exemptions.
§ 1449-eee. Exemptions. 1. The following shall be exempt from payment of the real estate transfer tax: (a) The state of New York, or any of its agencies, instrumentalities, political subdivisions, or public corporations (including a public corporation created pursuant to agreement or compact with another state or the Dominion of Canada). (b) The United […]