1448-P – Refunds.
§ 1448-p. 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 […]
1448-Q – Deposit and Disposition of Revenue.
§ 1448-q. 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 Essex which local […]
1448-R – Judicial Review.
§ 1448-r. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-eight-i 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 […]
1448-S – Apportionment.
§ 1448-s. Apportionment. The local law adopted by the legislative body of the county of Essex 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 Essex.
1448-T – Miscellaneous.
§ 1448-t. Miscellaneous. The local law adopted by the legislative body of the county of Essex 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 […]
1448-U – Returns to Be Secret.
§ 1448-u. 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 Essex or any person engaged or retained by such county on an independent contract basis to divulge or make […]
1448-D – Apportionment.
* § 1448-d. Apportionment. A local law adopted by the town, pursuant to this article, 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 town. * NB Repealed December 31, 2025
1448-E – Miscellaneous.
* § 1448-e. Miscellaneous. 1. A local law adopted by the town, 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 tax, the imposition of interest […]
1448-H – Imposition of Tax.
§ 1448-h. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the county of Essex, 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 […]
1448-F – Returns to Be Secret.
* § 1448-f. 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 […]