Bill Text: NY A06228 | 2011-2012 | General Assembly | Introduced
Bill Title: Authorizes the county of Chemung to impose an additional mortgage recording tax and authorizes such county to expend the existing mortgage recoding tax on county services.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-01-30 - enacting clause stricken [A06228 Detail]
Download: New_York-2011-A06228-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
S. 3926 A. 6228
2011-2012 Regular Sessions
S E N A T E - A S S E M B L Y
March 10, 2011
___________
IN SENATE -- Introduced by Sen. O'MARA -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. FRIEND -- read once and referred
to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the county of
Chemung to impose an additional mortgage recording tax and authorizing
such county to expend the existing mortgage recording tax on necessary
county services; and providing 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:
1 Section 1. The tax law is amended by adding a new section 253-y to
2 read as follows:
3 S 253-Y. RECORDING TAX IMPOSED BY THE COUNTY OF CHEMUNG. 1. CHEMUNG
4 COUNTY, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
5 AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY A
6 TAX OF TWENTY-FIVE CENTS FOR EACH ONE HUNDRED DOLLARS AND EACH REMAINING
7 MAJOR FRACTION THEREOF OF PRINCIPAL DEBT OR OBLIGATION WHICH IS OR UNDER
8 ANY CONTINGENCY MAY BE SECURED AT THE DATE OF EXECUTION THEREOF, OR AT
9 ANY TIME THEREAFTER, BY A MORTGAGE ON REAL PROPERTY SITUATED WITHIN SUCH
10 COUNTY AND RECORDED ON OR AFTER THE DATE UPON WHICH SUCH TAX TAKES
11 EFFECT AND A TAX OF TWENTY-FIVE CENTS ON SUCH MORTGAGE IF THE PRINCIPAL
12 DEBT OR OBLIGATION WHICH IS OR BY ANY CONTINGENCY MAY BE SECURED BY SUCH
13 MORTGAGE IS LESS THAN ONE HUNDRED DOLLARS.
14 2. THE TAXES IMPOSED UNDER THE AUTHORITY OF THIS SECTION SHALL BE
15 ADMINISTERED AND COLLECTED IN THE SAME MANNER AS THE TAXES IMPOSED UNDER
16 SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-THREE AND PARAGRAPH (B) OF
17 SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-FIVE OF THIS ARTICLE.
18 EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, ALL THE PROVISIONS OF THIS
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09318-01-1
S. 3926 2 A. 6228
1 ARTICLE RELATING TO OR APPLICABLE TO THE ADMINISTRATION AND COLLECTION
2 OF THE TAXES IMPOSED BY SUCH SUBDIVISIONS SHALL APPLY TO THE TAXES
3 IMPOSED UNDER THE AUTHORITY OF THIS SECTION WITH SUCH MODIFICATIONS AS
4 MAY BE NECESSARY TO ADAPT SUCH LANGUAGE TO THE TAX SO AUTHORIZED. SUCH
5 PROVISIONS SHALL APPLY WITH THE SAME FORCE AND EFFECT AS IF THOSE
6 PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION EXCEPT TO THE
7 EXTENT THAT ANY PROVISION IS EITHER INCONSISTENT WITH A PROVISION OF
8 THIS SECTION OR NOT RELEVANT TO THE TAX AUTHORIZED BY THIS SECTION. FOR
9 PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS ARTICLE TO THE TAX OR
10 TAXES IMPOSED BY THIS ARTICLE SHALL BE DEEMED TO REFER TO A TAX IMPOSED
11 PURSUANT TO THIS SECTION, AND ANY REFERENCE TO THE PHRASE "WITHIN THIS
12 STATE" SHALL BE READ AS "WITHIN CHEMUNG COUNTY", UNLESS A DIFFERENT
13 MEANING IS CLEARLY REQUIRED.
14 3. WHERE THE REAL PROPERTY COVERED BY THE MORTGAGE SUBJECT TO THE TAX
15 IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION IS SITUATED IN THIS
16 STATE BUT WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE AMOUNT OF
17 SUCH TAX DUE AND PAYABLE TO SUCH COUNTY SHALL BE DETERMINED IN A MANNER
18 SIMILAR TO THAT PRESCRIBED IN THE FIRST UNDESIGNATED PARAGRAPH OF
19 SECTION TWO HUNDRED SIXTY OF THIS ARTICLE WHICH CONCERNS REAL PROPERTY
20 SITUATED IN TWO OR MORE COUNTIES. WHERE SUCH PROPERTY IS SITUATED BOTH
21 WITHIN SUCH COUNTY AND WITHOUT THE STATE, THE AMOUNT DUE AND PAYABLE TO
22 SUCH COUNTY SHALL BE DETERMINED IN THE MANNER PRESCRIBED IN THE SECOND
23 UNDESIGNATED PARAGRAPH OF SUCH SECTION TWO HUNDRED SIXTY WHICH CONCERNS
24 PROPERTY SITUATED WITHIN AND WITHOUT THE STATE. WHERE REAL PROPERTY IS
25 SITUATED WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE RECORDING
26 OFFICER OF THE JURISDICTION IN WHICH THE MORTGAGE IS FIRST RECORDED
27 SHALL BE REQUIRED TO COLLECT THE TAXES IMPOSED PURSUANT TO THIS SECTION.
28 4. A TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE IN
29 ADDITION TO THE TAXES IMPOSED BY SECTION TWO HUNDRED FIFTY-THREE OF THIS
30 ARTICLE.
31 5. NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY, THE
32 BALANCE OF ALL MONEYS PAID TO THE RECORDING OFFICER OF THE COUNTY OF
33 CHEMUNG DURING EACH MONTH UPON ACCOUNT OF THE TAX IMPOSED PURSUANT TO
34 THE AUTHORITY OF THIS SECTION, AFTER DEDUCTING THE NECESSARY EXPENSES OF
35 HIS OR HER OFFICE AS PROVIDED IN SECTION TWO HUNDRED SIXTY-TWO OF THIS
36 ARTICLE, EXCEPT TAXES PAID UPON MORTGAGES WHICH UNDER THE PROVISIONS OF
37 THIS SECTION OR SECTION TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO
38 BE APPORTIONED BY THE COMMISSIONER, SHALL BE PAID OVER BY SUCH OFFICER
39 ON OR BEFORE THE TENTH DAY OF EACH SUCCEEDING MONTH TO THE TREASURER OF
40 CHEMUNG COUNTY AND, AFTER THE DEDUCTION BY SUCH TREASURER OF THE NECES-
41 SARY EXPENSES OF HIS OR HER OFFICE PROVIDED IN SECTION TWO HUNDRED
42 SIXTY-TWO OF THIS ARTICLE SHALL BE DEPOSITED IN THE GENERAL FUND OF THE
43 COUNTY OF CHEMUNG FOR EXPENDITURE BY SUCH COUNTY FOR ANY COUNTY PURPOSE.
44 NOTWITHSTANDING THE PROVISIONS OF THE PRECEDING SENTENCE, THE TAX SO
45 IMPOSED AND PAID UPON MORTGAGES COVERING REAL PROPERTY SITUATED IN TWO
46 OR MORE COUNTIES, WHICH UNDER THE PROVISIONS OF THIS SECTION OR SECTION
47 TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO BE APPORTIONED BY THE
48 COMMISSIONER, SHALL BE PAID OVER BY THE RECORDING OFFICER RECEIVING THE
49 SAME AS PROVIDED BY THE DETERMINATION OF THE COMMISSIONER.
50 6. ANY LOCAL LAW IMPOSING A TAX PURSUANT TO THE AUTHORITY OF THIS
51 SECTION OR REPEALING OR SUSPENDING SUCH A TAX SHALL TAKE EFFECT ONLY ON
52 THE FIRST DAY OF A CALENDAR MONTH. SUCH A LOCAL LAW SHALL NOT BE EFFEC-
53 TIVE UNLESS A CERTIFIED COPY THEREOF IS MAILED BY REGISTERED OR CERTI-
54 FIED MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN ALBANY AT
55 LEAST THIRTY DAYS PRIOR TO THE DATE THE LOCAL LAW SHALL TAKE EFFECT.
S. 3926 3 A. 6228
1 7. CERTIFIED COPIES OF ANY LOCAL LAW DESCRIBED IN THIS SECTION SHALL
2 ALSO BE FILED WITH THE COUNTY CLERK OF THE COUNTY OF CHEMUNG, THE SECRE-
3 TARY OF STATE AND THE STATE COMPTROLLER WITHIN FIVE DAYS AFTER THE DATE
4 IT IS DULY ENACTED.
5 S 2. Paragraphs (p) and (q) of subdivision 1 of section 261 of the tax
6 law, as amended by chapter 365 of the laws of 2005, are amended and a
7 new paragraph (r) is added to read as follows:
8 (p) with respect to the remaining counties of the state except Catta-
9 raugus county which have not suspended the imposition of such additional
10 tax pursuant to subdivision two of section two hundred fifty-three of
11 this article, to the comptroller to be paid by him or her into the
12 general fund in the state treasury to the credit of the state purposes
13 account; provided that money paid to the comptroller with respect to any
14 such remaining county in which on the date of such payment any mass
15 transportation, airport or aviation, municipal historic site, municipal
16 park, community mental health and retardation facility, or sewage treat-
17 ment capital project is being carried out by a municipality with state
18 aid, or for which state aid will be paid, pursuant to the provisions of
19 title one of chapter seven hundred seventeen of the laws of nineteen
20 hundred sixty-seven, section 17.05 of the parks, recreation and historic
21 preservation law, section 41.18 of the mental hygiene law, or section
22 17-1903 of the environmental conservation law, shall be applied by him
23 or her to increase the amount of aid for which the state is obligated in
24 respect to such project on such date, provided that any such increase in
25 state aid may not, together with any federal funds paid or to be paid on
26 account of the cost of such project, exceed the total cost thereof, and
27 where more than one such capital project is being carried out on such
28 date within such county, the application of such monies by the comp-
29 troller shall be pro-rated among such municipalities on the basis of the
30 respective amounts of state aid which are so obligated on such date;
31 [and] (q) with respect to the county of Cattaraugus, to the comptroller
32 to be paid by him or her into the general fund in the state treasury to
33 the credit of the state purposes account for the construction of a coun-
34 ty office building and a county department of public works office build-
35 ing, or debt service thereon being carried out by the county of Catta-
36 raugus up to but not exceeding the total cost for such county office
37 building and county department of public works building, or debt service
38 thereon less the amount of any state aid or federal funds paid or to be
39 paid on account of such project or debt service thereon[.]; AND (R) WITH
40 RESPECT TO THE COUNTY OF CHEMUNG, TO THE COUNTY TREASURER OF SUCH COUNTY
41 FOR DEPOSIT INTO THE GENERAL FUND OF THE COUNTY OF CHEMUNG TO PAY COSTS
42 AND EXPENSES INCURRED BY SUCH COUNTY TO PROVIDE NECESSARY SERVICES.
43 S 3. This act shall take effect on the sixtieth day after it shall
44 have become a law and shall expire and be deemed repealed December 1,
45 2014.
