NY State Assembly Bill 2013-A1582A

Assembly Bill A1582A

Signed By Governor

2013-2014 Legislative Session

Prevents referees from being held liable for interest or penalties on transfer taxes to be paid on deeds filed in their capacity as referee

download bill text pdf

Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Sep 23, 2014	signed chap.356
Sep 11, 2014	delivered to governor
Jun 11, 2014	returned to assembly passed senate 3rd reading cal.520 substituted for s3479a
Jan 22, 2014	referred to judiciary delivered to senate passed assembly
Jan 13, 2014	amended on third reading (t) 1582a
Jan 08, 2014	ordered to third reading cal.85 returned to assembly died in senate
Apr 29, 2013	referred to judiciary delivered to senate passed assembly
Apr 25, 2013	advanced to third reading cal.195
Apr 23, 2013	reported
Feb 12, 2013	reported referred to ways and means
Jan 09, 2013	referred to judiciary

Votes

- Jun 11, 2014 - Floor Vote
  A1582A
  
  58
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  3
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 11, 2014
      
      aye (58)
      
      Addabbo Jr.
      
      Avella
      
      Ball
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Farley
      
      Felder
      
      Flanagan
      
      Gallivan
      
      Gianaris
      
      Gipson
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hoylman-Sigal
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Libous
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      O'Brien
      
      O'Mara
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sampson
      
      Sanders Jr.
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Tkaczyk
      
      Valesky
      
      Young
      
      Zeldin
      
      excused (3)
      
      Espaillat
      
      Hassell-Thompson
      
      Smith

Bill Amendments

Original

A (Active)

2013-A1582 - Details

See Senate Version of this Bill:: S3479
Law Section:: Tax Law
Laws Affected:: Amd Tax L, generally; add §11-2119, NYC Ad Cd

2013-A1582 - Summary

Prevents referees from being held liable for interest or penalties on transfer taxes to be paid on deeds filed in their capacity as referee pursuant to a judgment of foreclosure and sale.

2013-A1582 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1582

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Judiciary

AN  ACT  to  amend  the civil practice law and rules, in relation to the
  liability of referees for interest and penalties  in  connection  with
  transfer taxes on deeds

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision (c) of section 8003 of the civil  practice  law
and  rules  is  relettered  subdivision (d) and a new subdivision (c) is
added to read as follows:
  (C) REFEREE NOT LIABLE FOR INTEREST OR PENALTY.  A REFEREE  SHALL  NOT
BE  LIABLE  FOR  ANY INTEREST OR PENALTY IN CONNECTION WITH ANY STATE OR
LOCAL TRANSFER TAXES IMPOSED UPON A DEED DELIVERED BY A  REFEREE  TRANS-
FERRING A PROPERTY PURSUANT TO A JUDGMENT OF FORECLOSURE AND SALE.
  S 2. This act shall take effect immediately.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04799-01-3

2013-A1582A (ACTIVE) - Details

See Senate Version of this Bill:: S3479
Law Section:: Tax Law
Laws Affected:: Amd Tax L, generally; add §11-2119, NYC Ad Cd

2013-A1582A (ACTIVE) - Summary

Prevents referees from being held liable for interest or penalties on transfer taxes to be paid on deeds filed in their capacity as referee pursuant to a judgment of foreclosure and sale.

2013-A1582A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1582--A
                                                         Cal. No. 85

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on  Judiciary  --  advanced  to  a  third reading, amended and ordered
  reprinted, retaining its place on the order of third reading

AN ACT to amend the tax law and the administrative code of the  city  of
  New  York,  in  relation to the liability of referees for interest and
  penalties in connection with transfer taxes on deeds

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a new section 1422 to read
as follows:
  S  1422.  FORECLOSURE  PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 2. The tax law is amended by adding a new section 1437  to  read  as
follows:
  S  1437.  FORECLOSURE  PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 3. The tax law is amended by adding a new section 1438-p to read  as
follows:
  S  1438-P. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD04799-05-3

A. 1582--A                          2

EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S  4.  Article  31-A-2  of the tax law, as added by chapter 556 of the
laws of 2007, is amended by adding a  new  section  1439-p  to  read  as
follows:
  S  1439-P. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 5. Article 31-A-2 of the tax law, as added by  chapter  543  of  the
laws  of  2007,  is  amended  by  adding a new section 1439-p to read as
follows:
  S 1439-P. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF  A
TRANSFER  OF  PROPERTY  MADE  AS  A RESULT OF AN ORDER OF THE COURT IN A
FORECLOSURE PROCEEDING ORDERING THE SALE OF SUCH PROPERTY,  THE  REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S  6.  Article  31-A-2  of the tax law, as added by chapter 544 of the
laws of 2007, is amended by adding a  new  section  1439-p  to  read  as
follows:
  S  1439-P. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 7. The tax law is amended by adding a new section 1439-pp to read as
follows:
  S 1439-PP. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 8. The tax law is amended by adding a new section 1447-a to read  as
follows:
  S  1447-A. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 9. The tax law is amended by adding a new section 1448-v to read  as
follows:
  S  1448-V. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 10. The tax law is amended by adding a new section 1449-u to read as
follows:

A. 1582--A                          3

  S 1449-U. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF  A
TRANSFER  OF  PROPERTY  MADE  AS  A RESULT OF AN ORDER OF THE COURT IN A
FORECLOSURE PROCEEDING ORDERING THE SALE OF SUCH PROPERTY,  THE  REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S  11.  The tax law is amended by adding a new section 1449-pp to read
as follows:
  S 1449-PP. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 12. The tax law is amended by adding a new section 1449-ppp to  read
as follows:
  S  1449-PPP. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF
A TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER OF THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 13. The tax law is amended by adding a new section 1449-pppp to read
as follows:
  S 1449-PPPP. FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF
A TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER OF THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S 14. The tax law is amended by adding a  new  section  1449-ppppp  to
read as follows:
  S  1449-PPPPP.  FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS
OF A TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER OF THE COURT IN A
FORECLOSURE PROCEEDING ORDERING THE SALE OF SUCH PROPERTY,  THE  REFEREE
OR SHERIFF EFFECTUATING SUCH TRANSFER SHALL NOT BE LIABLE FOR ANY INTER-
EST OR PENALTIES THAT ARE AUTHORIZED PURSUANT TO THIS ARTICLE OR ARTICLE
THIRTY-SEVEN OF THIS CHAPTER.
  S  15. Section 1240 of the tax law, as added by chapter 93 of the laws
of 1965, is amended to read as follows:
  S 1240. Administration and  collection.  The  taxes  authorized  under
sections  twelve hundred one through twelve hundred four OF THIS ARTICLE
which are now imposed shall continue to be administered and collected by
the fiscal or other officers of the city, county or school  district  in
the  same  manner  as such taxes have been administered and collected by
such officers immediately prior to the enactment  of  this  article,  in
accordance with the applicable provisions of the charter, administrative
code, local law, ordinance or resolution then in force, with such amend-
ments  in  respect  to  administration and collection as may be enacted.
Taxes authorized  under  sections  twelve  hundred  one  through  twelve
hundred  four  OF THIS ARTICLE which may hereafter be imposed by a city,
county or school district shall be administered and  collected  in  such
manner  as  may  be  provided in its charter, administrative code, local
laws, ordinances or resolutions, with  such  amendments  in  respect  to
administration  and  collection  as may be enacted.  NOTWITHSTANDING ANY
OTHER PROVISION OF LAW TO THE CONTRARY, THE AUTHORIZATION TO IMPOSE  TAX

A. 1582--A                          4

UPON  THE  TRANSFER  OF  REAL  PROPERTY  PURSUANT  TO SUBDIVISION (B) OF
SECTION TWELVE HUNDRED ONE OF THIS ARTICLE, SHALL NOT, WHEN THE  CONVEY-
ANCE  CONSISTS OF A TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER OF
THE  COURT IN A FORECLOSURE PROCEEDING ORDERING THE SALE OF SUCH PROPER-
TY, INCLUDE THE AUTHORIZATION TO IMPOSE  CIVIL  OR  CRIMINAL  PENALTIES,
INTEREST,  OR  OTHER  LIABILITY UPON THE REFEREE OR SHERIFF EFFECTUATING
THE TRANSFER.
  S 16. The administrative code of the city of New York  is  amended  by
adding a new section 11-2119 to read as follows:
  S  11-2119 FORECLOSURE PROCEEDINGS. WHERE THE CONVEYANCE CONSISTS OF A
TRANSFER OF PROPERTY MADE AS A RESULT OF AN ORDER  OF  THE  COURT  IN  A
FORECLOSURE  PROCEEDING  ORDERING THE SALE OF SUCH PROPERTY, THE REFEREE
OR SHERIFF EFFECTUATING THE TRANSFER SHALL NOT BE LIABLE FOR ANY  INTER-
EST  OR  PENALTIES  AUTHORIZED  BY THIS CHAPTER OR CHAPTER FORTY OF THIS
TITLE.
  S 17. This act shall take effect immediately; provided, however,  that
the  amendment to article 31-A-1 of the tax law made by section three of
this act shall not affect the repeal of such article and shall be deemed
to repeal therewith; that the amendment to article  31-A-2  of  the  tax
law,  as  added by chapter 556 of the laws of 2007, made by section four
of this act shall not affect the repeal of such  article  and  shall  be
deemed  to repeal therewith; that the amendment to article 31-A-2 of the
tax law, as added by chapter 543 of the laws of 2007,  made  by  section
five  of  this act shall not affect the repeal of such article and shall
be deemed to repeal therewith; that the amendment to article  31-A-2  of
the  tax  law,  as  added  by  chapter  544 of the laws of 2007, made by
section six of this act shall not affect the repeal of such article  and
shall  be  deemed repeal therewith; that the amendment to article 31-A-3
of the tax law made by section seven of this act shall  not  affect  the
repeal of such article and shall be deemed to repeal therewith; that the
amendment  to  article 31-B of the tax law made by section eight of this
act shall not affect the repeal of such article and shall be  deemed  to
repeal therewith; that the amendment to article 31-D of the tax law made
by  section eleven of this act shall not affect the repeal of such arti-
cle and shall be deemed to repeal therewith; that the amendment to arti-
cle 31-F of the tax law made by section thirteen of this act  shall  not
affect  the  repeal of such article and shall be deemed to repeal there-
with.

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