ARTICLE

Tax On Mortgages

N.Y. Tax Law § 250— Definitions
N.Y. Tax Law § 251— Procedure for review
N.Y. Tax Law § 252— Exemptions
N.Y. Tax Law § 252-a— Other exemptions
N.Y. Tax Law § 253— Recording tax
N.Y. Tax Law § 253-a— Recording tax by a city of one million or more
N.Y. Tax Law § 253-b— Credit line mortgage
N.Y. Tax Law § 253-c— Recording tax imposed by the county of Nassau
N.Y. Tax Law § 253-d— Recording tax imposed by the city of Yonkers
N.Y. Tax Law § 253-e— Recording tax imposed by the county of Broome
N.Y. Tax Law § 253-f— Recording tax imposed by the county of Rockland
N.Y. Tax Law § 253-g— Recording tax imposed by the county of Westchester
N.Y. Tax Law § 253-h— Recording tax imposed by the county of Lewis
N.Y. Tax Law § 253-i— Recording tax imposed by the county of Columbia
N.Y. Tax Law § 253-j— Recording tax imposed by the county of Sullivan
N.Y. Tax Law § 253-j*2— Recording tax imposed by the county of Hamilton
N.Y. Tax Law § 253-j*3— Recording tax imposed by the county of Essex
N.Y. Tax Law § 253-j*4— Recording tax imposed by the county of Schoharie
N.Y. Tax Law § 253-k— Recording tax imposed by the county of Genesee
N.Y. Tax Law § 253-l— Recording tax imposed by the county of Rensselaer
N.Y. Tax Law § 253-m— Recording tax imposed by the county of Wayne
N.Y. Tax Law § 253-n— Recording tax imposed by the county of Wyoming
N.Y. Tax Law § 253-o— Recording tax imposed by the county of Chautauqua
N.Y. Tax Law § 253-p— Recording tax imposed by the county of Albany
N.Y. Tax Law § 253-r— Recording tax imposed by the county of Schenectady
N.Y. Tax Law § 253-s— Recording tax imposed by the county of Steuben
N.Y. Tax Law § 253-t— Recording tax imposed by the county of Yates
N.Y. Tax Law § 253-u— Recording tax imposed by the county of Herkimer
N.Y. Tax Law § 253-v— Recording tax imposed by the county of Cortland
N.Y. Tax Law § 253-w— Recording tax imposed by the county of Warren
N.Y. Tax Law § 253-x— Recording tax imposed by the county of Cattaraugus
N.Y. Tax Law § 253-x*2— Recording tax imposed by the county of Greene
N.Y. Tax Law § 253-y— Recording tax imposed by the county of Madison
N.Y. Tax Law § 253-y*2— Recording tax imposed by the county of Livingston
N.Y. Tax Law § 253-y*3— Recording tax imposed by the county of Washington
N.Y. Tax Law § 253-z— Recording tax imposed by the county of Otsego
N.Y. Tax Law § 253-z*2— Recording tax imposed by the county of Chenango
N.Y. Tax Law § 254— Optional tax on prior mortgages
N.Y. Tax Law § 255— Supplemental mortgages
N.Y. Tax Law § 256— Mortgages for indefinite amounts or for contract obligations
N.Y. Tax Law § 257— Payment of taxes
N.Y. Tax Law § 257-a— Refund of mortgage taxes after rescission of certain credit transactions
N.Y. Tax Law § 258— Effect of nonpayment of taxes
N.Y. Tax Law § 258-a— Payment of tax on instruments not recorded
N.Y. Tax Law § 259— Trust mortgages
N.Y. Tax Law § 260— Determination and apportionment by the state tax commission
N.Y. Tax Law § 261— Payment over and distribution of taxes
N.Y. Tax Law § 262— Expenses of officers
N.Y. Tax Law § 263— Supervisory power of commissioner of taxation and finance and comptroller
N.Y. Tax Law § 264— Tax on prior advance mortgages
N.Y. Tax Law § 265— Tax a lien; exceptions
N.Y. Tax Law § 266— Enforcement; procedure
N.Y. Tax Law § 267— Idem