senate Bill S3479A

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

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Archive: Last Bill Status Via A1582 - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

view actions (14)
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
Jun 11, 2014 substituted by a1582a
May 12, 2014 advanced to third reading
May 07, 2014 2nd report cal.
May 06, 2014 1st report cal.520
Jan 08, 2014 referred to judiciary
Sep 20, 2013 print number 3479a
amend (t) and recommit to judiciary
Feb 04, 2013 referred to judiciary

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S3479 - Details

See Assembly Version of this Bill:
A1582A
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally; add §11-2119, NYC Ad Cd
Versions Introduced in 2011-2012 Legislative Session:
S6467A, A9220A

S3479 - 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.

S3479 - Sponsor Memo

S3479 - Bill Text download pdf

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

                                  3479

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 4, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed 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

S3479A (ACTIVE) - Details

See Assembly Version of this Bill:
A1582A
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally; add §11-2119, NYC Ad Cd
Versions Introduced in 2011-2012 Legislative Session:
S6467A, A9220A

S3479A (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.

S3479A (ACTIVE) - Sponsor Memo

S3479A (ACTIVE) - Bill Text download pdf

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

                                 3479--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 4, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee  on  Judiciary  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

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.
                                                           LBD04799-04-3

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