State Codes and Statutes

Statutes > New-york > Tax > Article-11 > 253-n

* §  253-n. Recording tax imposed by the county of Wyoming. 1. Wyoming  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 Wyoming 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  Wyoming 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 treasurer of  Wyoming county and,  after  the  deduction  by  such  treasurer  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  thecounty of Wyoming 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 Wyoming, the  secretary of state and the state comptroller within five days after  the  date it is duly enacted.    * NB Repealed December 1, 2012

State Codes and Statutes

Statutes > New-york > Tax > Article-11 > 253-n

* §  253-n. Recording tax imposed by the county of Wyoming. 1. Wyoming  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 Wyoming 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  Wyoming 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 treasurer of  Wyoming county and,  after  the  deduction  by  such  treasurer  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  thecounty of Wyoming 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 Wyoming, the  secretary of state and the state comptroller within five days after  the  date it is duly enacted.    * NB Repealed December 1, 2012

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-11 > 253-n

* §  253-n. Recording tax imposed by the county of Wyoming. 1. Wyoming  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 Wyoming 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  Wyoming 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 treasurer of  Wyoming county and,  after  the  deduction  by  such  treasurer  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  thecounty of Wyoming 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 Wyoming, the  secretary of state and the state comptroller within five days after  the  date it is duly enacted.    * NB Repealed December 1, 2012