§ 1449-aaaaa. 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 […]
§ 1449-fffff. 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 […]
§ 1449-ggggg. Cooperative housing corporation transfers. 1. Notwithstanding the definition of “controlling interest” contained in subdivision two of section fourteen hundred forty-nine-aaaaa of this article or anything to the contrary contained in subdivision five of section fourteen hundred forty-nine-aaaaa of this article, the tax imposed pursuant to this article shall apply to (a) the original […]
§ 1449-hhhhh. 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 […]
§ 1449-iiiii. 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 shall collect so long as he shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amounts […]
§ 1449-jjjjj. 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, it may cause such moneys to be refunded pursuant to such rules and regulations it may prescribe, provided any application for such refund is filed with the […]
§ 1449-kkkkk. Deposit and disposition of revenue. All taxes collected or received by the treasurer or his duly authorized agent under the provisions of the local law enacted pursuant to this article shall be deposited in accordance with provisions of a local law adopted by the legislative body of the county of Tompkins which local […]
§ 1449-lllll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-ccccc 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 […]
§ 1449-mmmmm. Apportionment. The local law adopted by the legislative body of the county of Tompkins 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 county of Tompkins.
§ 1449-nnnnn. Miscellaneous. The local law adopted by the legislative body of the county of Tompkins 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 […]
§ 1449-ooooo. 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 Tompkins or any person engaged or retained by such county on an independent contract basis to divulge or make […]
§ 1449-ppppp. 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 […]
