New York Laws
Article 11 - Tax on Mortgages
253-U - Recording Tax Imposed by the County of Herkimer.

* § 253-u. Recording tax imposed by the county of Herkimer. 1.
Herkimer county, acting through 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
situated 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 provisions of this
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 Herkimer county", unless a different
meaning is clearly required.

3. Where the real property covered by the mortgage subject to the tax
imposed pursuant to the 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
Herkimer 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
Herkimer 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 Herkimer for expenditure on 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 said 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
effective unless a certified copy thereof is mailed by registered or
certified 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.

7. Certified copies of any local law described in this section shall
also be filed with the county clerk of the county of Herkimer, the
secretary of state and the state comptroller within five days after the
date it is duly enacted.

* NB Repealed December 1, 2023

Structure New York Laws