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This entry was published on 2024-10-04
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ARTICLE 11
Tax On Mortgages
Tax (TAX) CHAPTER 60
ARTICLE 11

TAX ON MORTGAGES
Section 250. Definitions.

251. Procedure for review.

252. Exemptions.

252-a. Other exemptions.

253. Recording tax.

253-a. Recording tax by a city of one million or more.

253-b. Credit line mortgage.

253-c. Recording tax imposed by the county of Nassau.

253-d. Recording tax imposed by the city of Yonkers.

253-e. Recording tax imposed by the county of Broome.

253-f. Recording tax imposed by the county of Rockland.

253-g. Recording tax imposed by the county of Westchester.

253-h. Recording tax imposed by the county of Lewis.

253-i. Recording tax imposed by the county of Columbia.

253-j. Recording tax imposed by the county of Sullivan.

253-j*2. Recording tax imposed by the county of Hamilton.

253-j*3. Recording tax imposed by the county of Essex.

253-j*4. Recording tax imposed by the county of Schoharie.

253-k. Recording tax imposed by the county of Genesee.

253-l. Recording tax imposed by the county of Rensselaer.

253-m. Recording tax imposed by the county of Wayne.

253-n. Recording tax imposed by the county of Wyoming.

253-o. Recording tax imposed by the county of Chautauqua.

253-p. Recording tax imposed by the county of Albany.

253-r. Recording tax imposed by the county of Schenectady.

253-s. Recording tax imposed by the county of Steuben.

253-t. Recording tax imposed by the county of Yates.

253-u. Recording tax imposed by the county of Herkimer.

253-v. Recording tax imposed by the county of Cortland.

253-w. Recording tax imposed by the county of Warren.

253-x. Recording tax imposed by the county of Cattaraugus.

253-x*2. Recording tax imposed by the county of Greene.

253-y. Recording tax imposed by the county of Madison.

253-y*2. Recording tax imposed by the county of Livingston.

253-y*3. Recording tax imposed by the county of Washington.

253-z. Recording tax imposed by the county of Otsego.

253-z*2. Recording tax imposed by the county of Chenango.

254. Optional tax on prior mortgages.

255. Supplemental mortgages.

256. Mortgages for indefinite amounts or for contract

obligations.

257. Payment of taxes.

257-a. Refund of mortgage taxes after rescission of certain

credit transactions.

258. Effect of nonpayment of taxes.

258-a. Payment of tax on instruments not recorded.

259. Trust mortgages.

260. Determination and apportionment by the state tax

commission.

261. Payment over and distribution of taxes.

262. Expenses of officers.

263. Supervisory power of commissioner of taxation and

finance and comptroller.

264. Tax on prior advance mortgages.

265. Tax a lien; exceptions.

266. Enforcement; procedure.

267. Idem.; where recovery is had against trust mortgagee.