1439-EE – Exemptions.
* § 1439-ee. Exemptions. 1. The following shall be exempt from the payment of the real estate transfer tax imposed by this article: (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 […]
1439-FF – Credit.
* § 1439-ff. Credit. A grantee shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such grantee 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 […]
1439-GG – Cooperative Housing Corporation Transfers.
* § 1439-gg. Cooperative housing corporation transfers. 1. Notwithstanding the definition of “controlling interest” contained in subdivision two of section fourteen hundred thirty-nine-aa of this article or anything to the contrary contained in subdivision five of section fourteen hundred thirty-nine-aa of this article, the tax imposed pursuant to this article shall apply to (a) the […]
1439-D*3 – Liability for Tax.
* § 1439-d. 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-E*3 – Exemptions.
* § 1439-e. Exemptions. 1. The following shall be exempt from the payment of the real estate transfer tax imposed by this article: (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 […]
1439-F*3 – Credit.
* § 1439-f. Credit. A grantee shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such grantee 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 […]
1439-C*3 – Payment of Tax.
* § 1439-c. 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 […]
1439-J*2 – Refunds.
* § 1439-j. 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, he or she may cause such moneys to be refunded pursuant to such requirements as he or she may prescribe, provided that any application for such […]
1439-K*2 – Deposit and Disposition of Revenue.
* § 1439-k. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-b 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 […]
1439-L*2 – Judicial Review.
* § 1439-l. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-nine-c 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 […]