1439-A*2 – Definitions.
* § 1439-a. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. “Person” means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether […]
1439-F – Credit.
* § 1439-f. 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 […]
1439-G – Cooperative Housing Corporation Transfers.
* § 1439-g. Cooperative housing corporation transfers. 1. Notwithstanding the definition of “controlling interest” contained in subdivision two of section fourteen hundred thirty-nine-a of this article or anything to the contrary contained in subdivision five of section fourteen hundred thirty-nine-a of this article, the tax imposed pursuant to this article shall apply to (a) the […]
1439-H – Designation of Agents.
* § 1439-h. 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 […]
1438-L – Judicial Review.
* § 1438-l. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-eight-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 […]
1438-M – Apportionment.
* § 1438-m. Apportionment. A local law adopted by the town of Red Hook, 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 * NB Repealed December 31, 2026
1438-N – Miscellaneous.
* § 1438-n. Miscellaneous. A local law adopted by the town of Red Hook, pursuant to this article, may contain such other provisions as the town 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 […]
1438-O – Returns to Be Secret.
* § 1438-o. 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 […]
1438-P – Foreclosure Proceedings.
* § 1438-p. 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 […]
1439-A – Definitions.
* § 1439-a. 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 […]