N.Y. Tax Law § 1449-bbbbbbb: Imposition of tax

* § 1449-bbbbbbb. Imposition of tax. Notwithstanding any other

provisions of law to the contrary, the county of Cortland, 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. Such local law may apply to

any conveyance occurring on or after the date designated by such

legislative body, 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* NB Repealed October 25, 2030