1449-PP – Foreclosure Proceedings.
* § 1449-pp. 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 […]
1449-FFF – Credit.
§ 1449-fff. Credit. A grantor shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such grantor 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 contract […]
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-DD – Liability for Tax.
* § 1449-dd. 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 […]
1449-EE – Exemptions.
* § 1449-ee. Exemptions. 1. The following shall be exempt from the 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 an agreement or compact with another state or Dominion of Canada); and […]
1449-P – Deposit and Disposition of Revenue.
§ 1449-p. 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 Broome which local […]
1449-CC – Payment of Tax.
* § 1449-cc. 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 […]
1449-Q – Judicial Review.
§ 1449-q. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-h 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-R – Apportionment.
§ 1449-r. Apportionment. The local law adopted by the legislative body of the county of Broome 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 Broome.