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 […]
1448-I – Payment of Tax.
§ 1448-i. 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 transfer […]
1448-J – Liability for Tax.
§ 1448-j. 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 […]
1448-K – Exemptions.
§ 1448-k. 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 […]
1448-G – Definitions.
§ 1448-g. 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 […]
1441 – Imposition of Tax.
* § 1441. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the town, acting through its town board, is hereby authorized and empowered to adopt a local law imposing in such town a tax on each conveyance of real property or interest therein where the consideration exceeds five hundred dollars, at […]
1442 – Payment of Tax.
* § 1442. 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 […]
1443 – Liability for Tax.
* § 1443. 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 […]
1439-HH – Designation of Agents.
* § 1439-hh. Designation of agents. The treasurer is authorized to designate the recording officer to act as his or her 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 his or her agent subject to such terms […]