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This entry was published on 2023-10-27
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ARTICLE 31-I
Tax On Real Estate Transfers In the County of Cortland
Tax (TAX) CHAPTER 60
* ARTICLE 31-I

TAX ON REAL ESTATE TRANSFERS

IN THE COUNTY OF CORTLAND
Section 1449-aaaaaaa. Definitions.

1449-bbbbbbb. Imposition of tax.

1449-ccccccc. Payment of tax.

1449-ddddddd. Liability for tax.

1449-eeeeeee. Exemptions.

1449-fffffff. Credit.

1449-ggggggg. Cooperative housing corporation transfers.

1449-hhhhhhh. Designation of agents.

1449-iiiiiii. Liability of recording officer.

1449-jjjjjjj. Refunds.

1449-kkkkkkk. Deposit and disposition of revenue.

1449-lllllll. Judicial review.

1449-mmmmmmm. Apportionment.

1449-nnnnnnn. Miscellaneous.

1449-ooooooo. Returns to be secret.

1449-ppppppp. Foreclosure.

* NB Repealed October 25, 2030