N.Y. Tax Law § 1439-B — Imposition of tax

* § 1439-b. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the county of Columbia, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such county a tax on each conveyance of real\nproperty or interest therein when the consideration exceeds five hundred\ndollars, at the rate of one dollar for each five hundred dollars or\nfractional part thereof, provided, however, that the first one hundred\nfifty thousand dollars of any single family residence shall be exempt\nfrom such tax. Such local law shall apply to any conveyance occurring on\nor after the first day of a month to be designated by such legislative\nbody, which is not less than sixty days after the enactment of such\nlocal laws, but shall not apply to conveyances made on or after such\ndate pursuant to binding written contracts entered into prior to such\ndate, provided that the date of execution of such contract is confirmed\nby independent evidence such as the recording of the contract, payment\nof a deposit or other facts and circumstances as determined by the\ntreasurer.\n * NB Repealed December 31, 2027\n * NB There are 3 § 1439-b's\n