1433 – Judicial Review.
§ 1433. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred twenty-six 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 […]
1434 – Apportionment.
§ 1434. Apportionment. The local law adopted by the legislative body of Erie county 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 Erie county.
1435 – Miscellaneous.
§ 1435. Miscellaneous. The local law adopted by the legislative body of Erie county 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 the imposition […]
1436 – Returns to Be Secret.
§ 1436. Returns to be secret. (a) 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 Erie County or any person engaged or retained by such county on an independent contract basis to divulge or make known in […]
1437 – Foreclosure Proceedings.
§ 1437. 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 this […]
1438-A – Definitions.
* § 1438-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 […]
1429 – Designation of Agents.
§ 1429. 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 […]
1421 – Deposit and Dispositions of Revenues.
§ 1421. Deposit and dispositions of revenues. (a) From the taxes, interest and penalties attributable to the tax imposed pursuant to section fourteen hundred two of this article, the amount of one hundred ninety-nine million three hundred thousand dollars shall be deposited by the comptroller in the environmental protection fund established pursuant to section ninety-two-s […]
1425 – Imposition of Tax.
§ 1425. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the county of Erie, 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 […]
1422 – Foreclosure Proceedings.
§ 1422. 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 this […]