2015 New York Laws
TAX - Tax
Article 31-C - (Tax) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
1449-S - Miscellaneous.

 1449-s. Miscellaneous. The local law adopted by the legislative body
  of  the  county  of  Broome  may  contain  such other provisions as such
  legislative body deems necessary for the proper  administration  of  the
  tax  imposed  pursuant  to this article, including provisions concerning
  the determination of tax, the imposition of  interest  on  underpayments
  and overpayments and the imposition of civil penalties.  Such provisions
  shall  be  identical  to the corresponding provisions of the real estate
  transfer tax imposed by article thirty-one of this chapter,  so  far  as
  such  provisions  can  be made applicable to the tax imposed pursuant to
  this article.