S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5718--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              June 7, 2013
                               ___________

Introduced  by  Sens. YOUNG, GALLIVAN -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Livingston  to impose an additional mortgage recording tax and author-
  izing such county to expend such 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:

  Section  1.  The  tax  law is amended by adding a new section 253-y to
read as follows:
  S 253-Y. RECORDING  TAX  IMPOSED  BY  THE  COUNTY  OF  LIVINGSTON.  1.
LIVINGSTON COUNTY, ACTING THOROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY
AUTHORIZED  AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH
COUNTY A TAX OF TWENTY-FIVE CENTS FOR EACH ONE HUNDRED DOLLARS AND  EACH
REMAINING  MAJOR  FRACTION THEREOF OF PRINCIPAL DEBT OR OBLIGATION WHICH
IS OR UNDER ANY CONTINGENCY MAY BE SECURED  AT  THE  DATE  OF  EXECUTION
THEREOF, OR AT ANY TIME THEREAFTER, BY A MORTGAGE ON REAL PROPERTY SITU-
ATED  WITHIN  SUCH  COUNTY  AND RECORDED ON OR AFTER THE DATE UPON WHICH
SUCH TAX TAKES EFFECT AND A TAX OF TWENTY-FIVE CENTS ON SUCH MORTGAGE IF
THE PRINCIPAL DEBT OR OBLIGATION WHICH IS OR BY ANY CONTINGENCY  MAY  BE
SECURED BY SUCH MORTGAGE IS LESS THAN ONE HUNDRED DOLLARS.
  2.  THE  TAXES  IMPOSED  UNDER  THE AUTHORITY OF THIS SECTION SHALL BE
ADMINISTERED AND COLLECTED IN THE SAME MANNER AS THE TAXES IMPOSED UNDER
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-THREE AND PARAGRAPH (B)  OF
SUBDIVISION  ONE  OF  SECTION  TWO  HUNDRED  FIFTY-FIVE OF THIS ARTICLE.
EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, ALL THE PROVISION OF  THIS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04052-02-4
              

S. 5718--A                          2

ARTICLE  RELATING  TO OR APPLICABLE TO THE ADMINISTRATION AND COLLECTION
OF THE TAXES IMPOSED BY SUCH  SUBDIVISIONS  SHALL  APPLY  TO  THE  TAXES
IMPOSED  UNDER  THE AUTHORITY OF THIS SECTION WITH SUCH MODIFICATIONS AS
MAY  BE  NECESSARY TO ADAPT SUCH LANGUAGE TO THE TAX SO AUTHORIZED. SUCH
PROVISIONS SHALL APPLY WITH THE  SAME  FORCE  AND  EFFECT  AS  IF  THOSE
PROVISIONS  HAD  BEEN  SET  FORTH  IN FULL IN THIS SECTION EXCEPT TO THE
EXTENT THAT ANY PROVISION IS EITHER INCONSISTENT  WITH  A  PROVISION  OF
THIS  SECTION OR NOT RELEVANT TO THE TAX AUTHORIZED BY THIS SECTION. FOR
PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS ARTICLE TO  THE  TAX  OR
TAXES  IMPOSED BY THIS ARTICLE SHALL BE DEEMED TO REFER TO A TAX IMPOSED
PURSUANT TO THIS SECTION, AND ANY REFERENCE TO THE PHRASE  "WITHIN  THIS
STATE"  SHALL  BE READ AS "WITHIN LIVINGSTON COUNTY", UNLESS A DIFFERENT
MEANING IS CLEARLY REQUIRED.
  3. WHERE THE REAL PROPERTY COVERED BY THE MORTGAGE SUBJECT TO THE  TAX
IMPOSED  PURSUANT  TO THAT AUTHORITY OF THIS SECTION IS SITUATED IN THIS
STATE BUT WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE AMOUNT OF
SUCH TAX DUE AND PAYABLE TO SUCH COUNTY SHALL BE DETERMINED IN A  MANNER
SIMILAR  TO  THAT  PRESCRIBED  IN  THE  FIRST  UNDESIGNATED PARAGRAPH OF
SECTION TWO HUNDRED SIXTY OF THIS ARTICLE WHICH CONCERNS  REAL  PROPERTY
SITUATED  IN  TWO OR MORE COUNTIES. WHERE SUCH PROPERTY IS SITUATED BOTH
WITHIN SUCH COUNTY AND WITHOUT THE STATE, THE AMOUNT DUE AND PAYABLE  TO
SUCH  COUNTY  SHALL BE DETERMINED IN THE MANNER PRESCRIBED IN THE SECOND
UNDESIGNATED PARAGRAPH OF SUCH SECTION TWO HUNDRED SIXTY WHICH  CONCERNS
PROPERTY  SITUATED  WITHIN AND WITHOUT THE STATE. WHERE REAL PROPERTY IS
SITUATED WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE  RECORDING
OFFICER  OF  THE  JURISDICTION  IN  WHICH THE MORTGAGE IS FIRST RECORDED
SHALL BE REQUIRED TO COLLECT THE TAXES IMPOSED PURSUANT TO THIS SECTION.
  4. A TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE IN
ADDITION TO THE TAXES IMPOSED BY SECTION TWO HUNDRED FIFTY-THREE OF THIS
ARTICLE.
  5. NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY,  THE
BALANCE  OF  ALL  MONEYS  PAID TO THE RECORDING OFFICER OF THE COUNTY OF
LIVINGSTON DURING EACH MONTH UPON ACCOUNT OF THE TAX IMPOSED PURSUANT TO
THE AUTHORITY OF THIS SECTION, AFTER DEDUCTING THE NECESSARY EXPENSES OF
HIS OR HER OFFICE AS PROVIDED IN SECTION TWO HUNDRED SIXTY-TWO  OF  THIS
ARTICLE,  EXCEPT TAXES PAID UPON MORTGAGES WHICH UNDER THE PROVISIONS OF
THIS SECTION OR SECTION TWO HUNDRED SIXTY OF THIS ARTICLE ARE  FIRST  TO
BE  APPORTIONED  BY THE COMMISSIONER, SHALL BE PAID OVER BY SUCH OFFICER
ON OR BEFORE THE TENTH DAY OF EACH SUCCEEDING MONTH TO THE TREASURER  OF
LIVINGSTON  COUNTY  AND,  AFTER  THE  DEDUCTION BY SUCH TREASURER OF THE
NECESSARY EXPENSES OF HIS OR HER OFFICE PROVIDED IN SECTION TWO  HUNDRED
SIXTY-TWO  OF THIS ARTICLE SHALL BE DEPOSITED IN THE GENERAL FUND OF THE
COUNTY OF LIVINGSTON FOR EXPENDITURE  BY  SUCH  COUNTY  FOR  ANY  COUNTY
PURPOSE.  NOTWITHSTANDING  THE PROVISIONS OF THE PRECEDING SENTENCE, THE
TAX SO IMPOSED AND PAID UPON MORTGAGES COVERING REAL  PROPERTY  SITUATED
IN  TWO  OR MORE COUNTIES, WHICH UNDER THE PROVISIONS OF THIS SECTION OR
SECTION TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO BE APPORTIONED BY
THE COMMISSIONER, SHALL BE PAID OVER BY THE RECORDING OFFICER  RECEIVING
THE SAME AS PROVIDED BY THE DETERMINATION OF THE COMMISSIONER.
  6.  ANY  LOCAL  LAW  IMPOSING  A TAX PURSUANT TO THE AUTHORITY OF THIS
SECTION OR REPEALING OR SUSPENDING SUCH A TAX SHALL TAKE EFFECT ONLY  ON
THE  FIRST DAY OF A CALENDAR MONTH. SUCH A LOCAL LAW SHALL NOT BE EFFEC-
TIVE UNLESS A CERTIFIED COPY THEREOF IS MAILED BY REGISTERED  OR  CERTI-
FIED  MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN ALBANY AT
LEAST THIRTY DAYS PRIOR TO THE DATE THE LOCAL LAW SHALL TAKE EFFECT.

S. 5718--A                          3

  7. CERTIFIED COPIES OF ANY LOCAL LAW DESCRIBED IN THIS  SECTION  SHALL
ALSO  BE  FILED  WITH  THE COUNTY CLERK OF THE COUNTY OF LIVINGSTON, THE
SECRETARY OF STATE AND THE STATE COMPTROLLER WITHIN FIVE DAYS AFTER  THE
DATE IT IS DULY ENACTED.
  S 2. Paragraphs (p) and (q) of subdivision 1 of section 261 of the tax
law,  as  amended  by chapter 365 of the laws of 2005, are amended and a
new paragraph (r) is added to read as follows:
  (p) with respect to the remaining counties of the state except  Catta-
raugus county which have not suspended the imposition of such additional
tax  pursuant  to  subdivision two of section two hundred fifty-three of
this article, to the comptroller to be paid  by  him  or  her  into  the
general  fund  in the state treasury to the credit of the state purposes
account; provided that money paid to the comptroller with respect to any
such remaining county in which on the date  of  such  payment  any  mass
transportation,  airport or aviation, municipal historic site, municipal
park, community mental health and retardation facility, or sewage treat-
ment capital project is being carried out by a municipality  with  state
aid,  or for which state aid will be paid, pursuant to the provisions of
title one of chapter seven hundred seventeen of  the  laws  of  nineteen
hundred sixty-seven, section 17.05 of the parks, recreation and historic
preservation  law,  section  41.18 of the mental hygiene law, or section
17-1903 of the environmental conservation law, shall be applied  by  him
or her to increase the amount of aid for which the state is obligated in
respect to such project on such date, provided that any such increase in
state aid may not, together with any federal funds paid or to be paid on
account  of the cost of such project, exceed the total cost thereof, and
where more than one such capital project is being carried  out  on  such
date  within  such  county,  the application of such monies by the comp-
troller shall be pro-rated among such municipalities on the basis of the
respective amounts of state aid which are so  obligated  on  such  date;
[and]  (q) with respect to the county of Cattaraugus, to the comptroller
to be paid by him or her into the general fund in the state treasury  to
the credit of the state purposes account for the construction of a coun-
ty office building and a county department of public works office build-
ing,  or  debt service thereon being carried out by the county of Catta-
raugus up to but not exceeding the total cost  for  such  county  office
building and county department of public works building, or debt service
thereon  less the amount of any state aid or federal funds paid or to be
paid on account of such project or debt service thereon[.]; AND (R) WITH
RESPECT TO THE COUNTY OF LIVINGSTON, TO THE  COUNTY  TREASURER  OF  SUCH
COUNTY  FOR DEPOSIT INTO THE GENERAL FUND OF THE COUNTY OF LIVINGSTON TO
PAY COSTS AND EXPENSES INCURRED BY  SUCH  COUNTY  TO  PROVIDE  NECESSARY
SERVICES.
  S  3.  This act shall take effect January 1, 2015 and shall expire and
be deemed repealed December 31, 2016.