N.Y. Tax Law § 1439-b: Imposition of tax

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of

law to the contrary, the county of Columbia, 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 hundred

dollars, at the rate of one dollar for each five hundred dollars or

fractional part thereof, provided, however, that the first one hundred

fifty thousand dollars of any single family residence shall be exempt

from such tax. Such local law shall apply to any conveyance occurring on

or after the first day of a month to be designated by such legislative

body, which is not less than sixty days after the enactment of such

local laws, but shall not apply to conveyances made on or after such

date pursuant to binding written contracts entered into prior to such

date, provided that the date of execution of such contract is confirmed

by independent evidence such as the recording of the contract, payment

of a deposit or other facts and circumstances as determined by the

treasurer.

* NB Repealed December 31, 2027

* NB There are 3 § 1439-b's