2012 New York Consolidated Laws
TAX - Tax
Article 31-A-2 - (1439-A - 1439-O) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF COLUMBIA
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    * NB Repealed December 31, 2013
    * NB There are 3 § 1439-b's