S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8006--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 30, 2019
                                ___________
 
 Introduced by M. of A. BYRNES -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to authorizing  the  county  of
   Livingston to impose an additional mortgage recording tax; and provid-
   ing for the repeal of such provisions upon expiration thereof
 
   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  253-y  to
 read as follows:
   §  253-Y.  RECORDING  TAX  IMPOSED  BY  THE  COUNTY  OF LIVINGSTON. 1.
 LIVINGSTON COUNTY, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS  HEREBY
 AUTHORIZED  AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH
 COUNTY A TAX OF TWENTY-FIVE CENTS FOR EACH ONE HUNDRED DOLLARS AND  EACH
 REMAINING  MAJOR  FRACTION THEREOF OF PRINCIPAL DEBT OR OBLIGATION WHICH
 IS OR UNDER ANY CONTINGENCY MAY BE SECURED  AT  THE  DATE  OF  EXECUTION
 THEREOF, OR AT ANY TIME THEREAFTER, BY A MORTGAGE ON REAL PROPERTY SITU-
 ATED  WITHIN  SUCH  COUNTY  AND RECORDED ON OR AFTER THE DATE UPON WHICH
 SUCH TAX TAKES EFFECT AND A TAX OF TWENTY-FIVE CENTS ON SUCH MORTGAGE IF
 THE PRINCIPAL DEBT OR OBLIGATION WHICH IS OR BY ANY CONTINGENCY  MAY  BE
 SECURED BY SUCH MORTGAGE IS LESS THAN ONE HUNDRED DOLLARS.
   2.  THE  TAXES  IMPOSED  UNDER  THE AUTHORITY OF THIS SECTION SHALL BE
 ADMINISTERED AND COLLECTED IN THE SAME MANNER AS THE TAXES IMPOSED UNDER
 SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-THREE AND PARAGRAPH (B)  OF
 SUBDIVISION  ONE  OF  SECTION  TWO  HUNDRED  FIFTY-FIVE OF THIS ARTICLE.
 EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, ALL THE PROVISIONS OF THIS
 ARTICLE RELATING TO OR APPLICABLE TO THE ADMINISTRATION  AND  COLLECTION
 OF  THE  TAXES  IMPOSED  BY  SUCH  SUBDIVISIONS SHALL APPLY TO THE TAXES
 IMPOSED UNDER THE AUTHORITY OF THIS SECTION WITH SUCH  MODIFICATIONS  AS
 MAY  BE  NECESSARY TO ADAPT SUCH LANGUAGE TO THE TAX SO AUTHORIZED. SUCH
 PROVISIONS SHALL APPLY WITH THE  SAME  FORCE  AND  EFFECT  AS  IF  THOSE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11988-03-9

 A. 8006--A                          2
 
 PROVISIONS  HAD  BEEN  SET  FORTH  IN FULL IN THIS SECTION EXCEPT TO THE
 EXTENT THAT ANY PROVISION IS EITHER INCONSISTENT  WITH  A  PROVISION  OF
 THIS  SECTION OR NOT RELEVANT TO THE TAX AUTHORIZED BY THIS SECTION. FOR
 PURPOSES  OF  THIS  SECTION, ANY REFERENCE IN THIS ARTICLE TO THE TAX OR
 TAXES IMPOSED BY THIS ARTICLE SHALL BE DEEMED TO REFER TO A TAX  IMPOSED
 PURSUANT  TO  THIS SECTION, AND ANY REFERENCE TO THE PHRASE "WITHIN THIS
 STATE" SHALL BE READ AS "WITHIN LIVINGSTON COUNTY", UNLESS  A  DIFFERENT
 MEANING IS CLEARLY REQUIRED.
   3.  WHERE THE REAL PROPERTY COVERED BY THE MORTGAGE SUBJECT TO THE TAX
 IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION IS  SITUATED  IN  THIS
 STATE BUT WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE AMOUNT OF
 SUCH  TAX DUE AND PAYABLE TO SUCH COUNTY SHALL BE DETERMINED IN A MANNER
 SIMILAR TO THAT  PRESCRIBED  IN  THE  FIRST  UNDESIGNATED  PARAGRAPH  OF
 SECTION  TWO  HUNDRED SIXTY OF THIS ARTICLE WHICH CONCERNS REAL PROPERTY
 SITUATED IN TWO OR MORE COUNTIES.  WHERE SUCH PROPERTY IS SITUATED  BOTH
 WITHIN  SUCH COUNTY AND WITHOUT THE STATE, THE AMOUNT DUE AND PAYABLE TO
 SUCH COUNTY SHALL BE DETERMINED IN THE MANNER PRESCRIBED IN  THE  SECOND
 UNDESIGNATED  PARAGRAPH OF SUCH SECTION TWO HUNDRED SIXTY WHICH CONCERNS
 PROPERTY SITUATED WITHIN AND WITHOUT THE STATE. WHERE REAL  PROPERTY  IS
 SITUATED  WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE RECORDING
 OFFICER OF THE JURISDICTION IN WHICH  THE  MORTGAGE  IS  FIRST  RECORDED
 SHALL BE REQUIRED TO COLLECT THE TAXES IMPOSED PURSUANT TO THIS SECTION.
   4. A TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE IN
 ADDITION TO THE TAXES IMPOSED BY SECTION TWO HUNDRED FIFTY-THREE OF THIS
 ARTICLE.
   5.  NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY, THE
 BALANCE OF ALL MONEYS PAID TO THE RECORDING OFFICER  OF  THE  COUNTY  OF
 LIVINGSTON DURING EACH MONTH UPON ACCOUNT OF THE TAX IMPOSED PURSUANT TO
 THE AUTHORITY OF THIS SECTION, AFTER DEDUCTING THE NECESSARY EXPENSES OF
 HIS  OR  HER OFFICE AS PROVIDED IN SECTION TWO HUNDRED SIXTY-TWO OF THIS
 ARTICLE, EXCEPT TAXES PAID UPON MORTGAGES WHICH UNDER THE PROVISIONS  OF
 THIS  SECTION  OR SECTION TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO
 BE APPORTIONED BY THE COMMISSIONER, SHALL BE PAID OVER BY  SUCH  OFFICER
 ON  OR BEFORE THE TENTH DAY OF EACH SUCCEEDING MONTH TO THE TREASURER OF
 LIVINGSTON COUNTY AND, AFTER THE DEDUCTION  BY  SUCH  TREASURER  OF  THE
 NECESSARY  EXPENSES OF HIS OR HER OFFICE PROVIDED IN SECTION TWO HUNDRED
 SIXTY-TWO OF THIS ARTICLE SHALL BE DEPOSITED IN THE GENERAL FUND OF  THE
 COUNTY  OF  LIVINGSTON  FOR  EXPENDITURE ON ANY COUNTY PURPOSE. NOTWITH-
 STANDING THE PROVISIONS OF THE PRECEDING SENTENCE, THE  TAX  SO  IMPOSED
 AND  PAID  UPON MORTGAGES COVERING REAL PROPERTY SITUATED IN TWO OR MORE
 COUNTIES, WHICH UNDER THE PROVISIONS OF  THIS  SECTION  OR  SECTION  TWO
 HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO BE APPORTIONED BY THE COMMIS-
 SIONER,  SHALL  BE PAID OVER BY THE RECORDING OFFICER RECEIVING THE SAME
 AS PROVIDED BY THE DETERMINATION OF SAID COMMISSIONER.
   6. EACH ENACTMENT OF A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION  OF  A
 MORTGAGE  TAX  FOR  A PERIOD OF TIME NO LONGER THAN THREE YEARS FROM THE
 DATE OF ITS ENACTMENT.  NOTHING  IN  THIS  SECTION  SHALL  PROHIBIT  THE
 ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF THIS
 SECTION,  UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED PURSUANT TO
 THIS SECTION.
   7. ANY LOCAL LAW IMPOSING A TAX PURSUANT  TO  THE  AUTHORITY  OF  THIS
 SECTION  OR REPEALING OR SUSPENDING SUCH A TAX SHALL TAKE EFFECT ONLY ON
 THE FIRST DAY OF A CALENDAR MONTH. SUCH A LOCAL LAW SHALL NOT BE  EFFEC-
 TIVE  UNLESS  A CERTIFIED COPY THEREOF IS MAILED BY REGISTERED OR CERTI-
 FIED MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN ALBANY  AT
 LEAST THIRTY DAYS PRIOR TO THE DATE THE LOCAL LAW SHALL TAKE EFFECT.

 A. 8006--A                          3
 
   8.  CERTIFIED  COPIES OF ANY LOCAL LAW DESCRIBED IN THIS SECTION SHALL
 ALSO BE FILED WITH THE COUNTY CLERK OF THE  COUNTY  OF  LIVINGSTON,  THE
 SECRETARY  OF STATE AND THE STATE COMPTROLLER WITHIN FIVE DAYS AFTER THE
 DATE IT IS DULY ENACTED.
   §  2.  This  act shall take effect immediately and shall expire and be
 deemed repealed December 1, 2022.