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-L – Credit.
§ 1448-l. 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 […]
1448-M – Cooperative Housing Corporation Transfers.
§ 1448-m. Cooperative housing corporation transfers. 1. Notwithstanding the definition of “controlling interest” contained in subdivision two of section fourteen hundred forty-eight-g of this article or anything to the contrary contained in subdivision five of section fourteen hundred forty-eight-g of this article, the tax imposed pursuant to this article shall apply to (a) the original […]
1448-N – Designation of Agents.
§ 1448-n. Designation of agents. The treasurer is authorized to designate the recording officer to act as its 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 its agent subject to such terms and conditions as it shall […]
1448-O – Liability of Recording Officer.
§ 1448-o. 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 interest […]
1448-B – Deposit and Disposition of Revenue.
* § 1448-b. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred forty-one 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 […]
1448-C – Judicial Review.
* § 1448-c. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-two 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 […]
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 […]