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New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 257

Payment of taxes

Official textnysenate.govlast amended

§ 257. Payment of taxes. The taxes imposed by this article shall be payable on the recording of each mortgage of real property subject to taxes thereunder. Such taxes shall be paid to the recording officer of any county in which the real property or any part thereof is situated.
It shall be the duty of such recording officer to indorse upon each mortgage a receipt for the amount of the tax so paid. Any mortgage so indorsed may thereupon or thereafter be recorded by any recording officer and the receipt for such tax indorsed upon each mortgage shall be recorded therewith. The record of such receipt shall be conclusive proof that the amount of tax stated therein has been paid upon such mortgage.

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In this article (40 sections)
  1. 253-I · Recording tax imposed by the county of Columbia
  2. 253-J · Recording tax imposed by the county of Sullivan
  3. 253-J*2 · Recording tax imposed by the county of Hamilton
  4. 253-J*3 · Recording tax imposed by the county of Essex
  5. 253-J*4 · Recording tax imposed by the county of Schoharie
  6. 253-K · Recording tax imposed by the county of Genesee
  7. 253-L · Recording tax imposed by the county of Rensselaer
  8. 253-M · Recording tax imposed by the county of Wayne
  9. 253-N · Recording tax imposed by the county of Wyoming
  10. 253-O · Recording tax imposed by the county of Chautauqua
  11. 253-P · Recording tax imposed by the county of Albany
  12. 253-R · Recording tax imposed by the county of Schenectady
  13. 253-S · Recording tax imposed by the county of Steuben
  14. 253-T · Recording tax imposed by the county of Yates
  15. 253-U · Recording tax imposed by the county of Herkimer
  16. 253-V · Recording tax imposed by the county of Cortland
  17. 253-W · Recording tax imposed by the county of Warren
  18. 253-X · Recording tax imposed by the county of Cattaraugus
  19. 253-X*2 · Recording tax imposed by the county of Greene
  20. 253-Y · Recording tax imposed by the county of Madison
  21. 253-Y*2 · Recording tax imposed by the county of Livingston
  22. 253-Y*3 · Recording tax imposed by the county of Washington
  23. 253-Z · Recording tax imposed by the county of Otsego
  24. 253-Z*2 · Recording tax imposed by the county of Chenango
  25. 254 · Optional tax on prior mortgages
  26. 255 · Supplemental mortgages
  27. 256 · Mortgages for indefinite amounts or for contract obligations
  28. 257 · Payment of taxes
  29. 257-A · Refund of mortgage taxes after rescission of certain credit…
  30. 258 · Effect of nonpayment of taxes
  31. 258-A · Payment of tax on instruments not recorded
  32. 259 · Trust mortgages
  33. 260 · Determination and apportionment by the state tax commission
  34. 261 · Payment over and distribution of taxes
  35. 262 · Expenses of officers
  36. 263 · Supervisory power of commissioner of taxation and finance and…
  37. 264 · Tax on prior advance mortgages
  38. 265 · Tax a lien; exceptions
  39. 266 · Enforcement; procedure
  40. 267 · Idem
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