State Codes and Statutes

Statutes > New-york > Tax > Article-31-g > 1449-bbbbb

§  1449-bbbbb. Imposition of tax. Notwithstanding any other provisions  of law to the contrary, the county of Tompkins, 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 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.

State Codes and Statutes

Statutes > New-york > Tax > Article-31-g > 1449-bbbbb

§  1449-bbbbb. Imposition of tax. Notwithstanding any other provisions  of law to the contrary, the county of Tompkins, 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 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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-31-g > 1449-bbbbb

§  1449-bbbbb. Imposition of tax. Notwithstanding any other provisions  of law to the contrary, the county of Tompkins, 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 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.