N.Y. Tax Law § 253-g: Recording tax imposed by the county of Westchester

§ 253-g. Recording tax imposed by the county of Westchester. 1.

Westchester county, acting through its local legislative body, is hereby

authorized and empowered to adopt and amend local laws imposing in such

county a tax of twenty-five cents for each one hundred dollars and each

remaining major fraction thereof of principal debt or obligation which

is or under any contingency may be secured at the date of execution

thereof, or at any time thereafter, by a mortgage on real property

situated within such county and recorded on or after the date upon which

such tax takes effect and a tax of twenty-five cents on such mortgage if

the principal debt or obligation which is or by any contingency may be

secured by such mortgage is less than one hundred dollars.

2. The taxes imposed under the authority of this section shall be

administered and collected in the same manner as the taxes imposed under

subdivision one of section two hundred fifty-three and paragraph (b) of

subdivision one of section two hundred fifty-five of this article.

Except as otherwise provided in this section, all the provisions of this

article relating to or applicable to the administration and collection

of the taxes imposed by such subdivisions shall apply to the taxes

imposed under the authority of this section with such modifications as

may be necessary to adapt such language to the tax so authorized. Such

provisions shall apply with the same force and effect as if those

provisions had been set forth in full in this section except to the

extent that any provision is either inconsistent with a provision of

this section or not relevant to the tax authorized by this section. For

purposes of this section, any reference in this article to the tax or

taxes imposed by this article shall be deemed to refer to a tax imposed

pursuant to this section, and any reference to the phrase "within this

state" shall be read as "within Westchester county", unless a different

meaning is clearly required.

3. Where the real property covered by the mortgage subject to the tax

imposed pursuant to the authority of this section is situated in this

state but within and without the county imposing such tax, the amount of

such tax due and payable to such county shall be determined in a manner

similar to that prescribed in the first paragraph of section two hundred

sixty of this article which concerns real property situated in two or

more counties. Where such property is situated both within such county

and without the state, the amount due and payable to such county shall

be determined in the manner prescribed in the second paragraph of such

section two hundred sixty which concerns property situated within and

without the state. Where real property is situated within and without

the county imposing such tax, the recording officer of the jurisdiction

in which the mortgage is first recorded shall be required to collect the

taxes imposed pursuant to this section.

4. A tax imposed pursuant to the authority of this section shall be in

addition to the taxes imposed by section two hundred fifty-three of this

article.

5. Notwithstanding any provision of this article to the contrary, the

balance of all moneys paid to the recording officer of the county of

Westchester during each month upon account of the tax imposed pursuant

to the authority of this section, after deducting the necessary expenses

of his or her office as provided in section two hundred sixty-two of

this article, except taxes paid upon mortgages which under the

provisions of this section or section two hundred sixty of this article

are first to be apportioned by the commissioner, shall be paid over by

such officer on or before the tenth day of each succeeding month to the

commissioner of finance of Westchester county and, after the deduction

by such commissioner of finance of the necessary expenses of his or her

office provided in section two hundred sixty-two of this article shall

be deposited in the general fund of the county of Westchester for

expenditure on any county purpose. Notwithstanding the provisions of the

preceding sentence, the tax so imposed and paid upon mortgages covering

real property situated in two or more counties, which under the

provisions of this section or section two hundred sixty of this article

are first to be apportioned by the commissioner, shall be paid over by

the recording officer receiving the same as provided by the

determination of said commissioner.

6. Any local law imposing a tax pursuant to the authority of this

section or repealing or suspending such a tax shall take effect only on

the first day of a calendar month. Such a local law shall not be

effective unless a certified copy thereof is mailed by registered or

certified mail to the commissioner at the commissioner's office in

Albany at least thirty days prior to the date the local law shall take

effect.

7. Certified copies of any local law described in this section shall

also be filed with the county clerk of the county of Westchester, the

secretary of state and the state comptroller within five days after the

date it is duly enacted.