2015 New York Laws
TAX - Tax
Article 31-C - (Tax) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
1449-I - Liability for tax.

 1449-i. Liability for tax.  1. The real estate transfer tax shall be
  paid  by  the  grantor. If the grantor has failed to pay the tax imposed
  pursuant to this article or if the grantor is exempt from such tax,  the
  grantee  shall  have  the duty to pay the tax. Where the grantee has the
  duty to pay the tax because the grantor has  failed  to  pay,  such  tax
  shall be the joint and several liability of the grantor and the grantee.
2. For the purpose of the proper administration of this article and to
  prevent  evasion of the tax hereby authorized, it shall be presumed that
  all conveyances are taxable.  Where the consideration includes  property
  other  than  money,  it  shall be presumed that the consideration is the
  fair market value of  the  real  property  or  interest  therein.  These
  presumptions  shall prevail until the contrary is proven, and the burden
  of proving the contrary shall be on the person liable for payment of the
  tax.