N.Y. Tax Law § 983 — Surrogates; assistants and clerks; district tax attorneys

§ 983. Surrogates; assistants and clerks; district tax attorneys. (a)\nThe commissioner of taxation and finance may, upon the recommendation of\nthe surrogate, appoint, and may at pleasure remove, assistants and\nclerks in the surrogate's offices of the following counties, and shall\nfix their salaries within the amounts appropriated for that purpose:\n (1) In New York county, a transfer and estate tax assistant; a deputy\ntransfer and estate tax assistant; a transfer and estate tax clerk; an\nassistant clerk; a recording clerk; a stenographer; and shall be\nentitled to expend not more than seven hundred fifty dollars a year in\nsuch office for the expenses necessarily incurred in the administration\nof taxes under this article and articles ten and ten-C (as such article\nten-C existed before its repeal) of this chapter.\n (2) In Kings county, a transfer and estate tax assistant; a deputy\ntransfer and estate tax assistant; two transfer and estate tax clerks;\nand shall be entitled to expend not more than five hundred dollars a\nyear for expenses necessarily incurred in the administration of taxes\nunder this article and articles ten and ten-C (as such article ten-C\nexisted before its repeal) of this chapter.\n (3) In Erie county, a transfer and estate tax clerk.\n (4) In Westchester county, a transfer and estate tax clerk and a\ntransfer and estate tax assistant.\n (5) In Albany county, a transfer and estate tax clerk.\n (6) In Queens county, two transfer and estate tax clerks and a typist.\n (7) In Onondaga county, a transfer and estate tax clerk; and shall be\nentitled to expend not more than two hundred dollars a year for expenses\nnecessarily incurred in the administration of taxes under this article\nand articles ten and ten-C (as such article ten-C existed before its\nrepeal) of this chapter.\n (8) In Monroe county, a transfer and estate tax clerk; and shall be\nentitled to expend not more than three hundred dollars a year for\nexpenses necessarily incurred in the administration of taxes under this\narticle and articles ten and ten-C (as such article ten-C existed before\nits repeal) of this chapter.\n (9) In Dutchess county, a transfer and estate tax clerk.\n (10) In Oneida county, a transfer and estate tax clerk.\n (11) In Suffolk county, two transfer and estate tax clerks.\n (12) In Ulster county, a transfer and estate tax clerk.\n (12-a) In Otsego county, a transfer and estate tax clerk.\n (13) In Richmond county, a transfer and estate tax clerk.\n (14) In Nassau county, two transfer and estate tax clerks.\n (15) In Bronx county, a transfer and estate tax clerk and a transfer\nand estate tax assistant.\n (16) In Orange county, a transfer and estate tax clerk.\n (b) The positions of assistants and clerks in each surrogate's office\ndescribed in subsection (a) of this section may be filled by promotion\nfrom among officers and employees of such office. Persons occupying such\npositions of assistants and clerks in each surrogate's office may be\neligible for promotion to other positions in such office.\n (c) In each county of the state having a population of over one\nmillion, and in each county of the state having a population of over\nthree hundred thousand inhabitants, included in or adjoining a city or\ncounty containing a population of over one million inhabitants, the\nsurrogate or surrogates shall each annually receive for compensation for\nservices rendered in connection with the administration of transfer and\nestate taxes the sum of six thousand eight hundred eighty-two dollars in\naddition to the salary or compensation paid to such surrogate by the\ncounty, but such salary and compensation shall not together exceed the\nentire salary and compensation paid to a justice of the supreme court in\nthe judicial district in which the county is included. Where a city pays\nthe salary of a surrogate of a county wholly included within such city\nand such salary is equal to the entire salary and compensation paid to a\njustice of the supreme court in the judicial district in which the\ncounty is included, the state shall pay such city on behalf of such\ncounty the sum of six thousand eight hundred eighty-two dollars\nmultiplied by the number of surrogates in such county. Where a county\npays the salary of a surrogate and such salary is equal to the entire\ncompensation paid to a justice of the supreme court in the judicial\ndistrict in which the county is included, the state shall pay such\ncounty the sum of six thousand eight hundred eighty-two dollars\nmultiplied by the number of surrogates in such county. The additional\ncompensation provided for by this subsection shall be payable in the\nsame manner as salaries and expenses under this section. The moneys\nprovided to be paid by this subsection to a city or county in lieu of\nadditional compensation shall be paid upon warrant of the comptroller\ndrawn in favor of the city treasurer of the city or of the county\ntreasurer of the county due such amount, which sum shall be paid to said\ncity or county treasurer out of any moneys in the treasury not otherwise\nappropriated.\n (d)(1) In each county of the state the surrogate shall receive\nannually for such services rendered in connection with the\nadministration of transfer and estate taxes as are not incident to\nholding courts or performing duties as a judicial officer the respective\nsums following:\n (A) In any such county having a population of less than ten thousand,\nfive hundred seventy-three dollars;\n (B) In any such county having a population of ten thousand or more but\nless than fifty thousand, one thousand eight hundred eighty-six dollars;\n (C) In any such county having a population of fifty thousand or more\nbut less than one hundred thousand, two thousand two hundred twenty-one\ndollars;\n (D) In any such county having a population of one hundred thousand or\nmore but less than two hundred thousand, three thousand two hundred\nthirty dollars;\n (E) In any such county having a population of two hundred thousand or\nmore but less than five hundred thousand, four thousand two hundred\nfifty-one dollars;\n (F) In any such county having a population of five hundred thousand or\nmore, six thousand eight hundred fifty-one dollars.\n (2) No provision of this subsection shall repeal or affect the\nprovisions of subsection (c) of this section, but the provisions of this\nsubsection shall apply to the surrogate or surrogates mentioned in\nsubsection (c) of this section, provided that any payment or payments\nmade to him or them, whether under this subsection or subsection (c), or\nboth, shall not in all exceed the sum of six thousand eight hundred\neighty-two dollars annually. Such sum shall not, however, in addition to\nthe salary or compensation paid to any surrogate by the state, together\nexceed the entire salary and compensation paid to a justice of the\nsupreme court in the judicial district in which the county is included.\nThe moneys provided to be paid for services by this subsection shall be\npayable in the same manner as salaries and expenses under this section.\nSuch salaries and expenses shall be paid upon proper vouchers, out of\nmoneys appropriated for such purpose.\n (e) The commissioner of taxation and finance is authorized to\ndesignate and retain counsel to represent the department and to pay the\nexpenses thereby incurred out of money appropriated for such purpose in\nthe following circumstances:\n (1) when the department is cited as a party under section nine hundred\nseventy-one-a of this article,\n (2) in a special proceeding under section nine hundred ninety-eight or\nany appeal therefrom, of this article,\n (3) to examine securities, deposits or other assets pursuant to\nsubsection (e) of section nine hundred seventy-five of this article, and\n (4) for such other duties under this chapter as the commissioner may\nassign.\n