ยง 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.
Structure New York Laws
253-A - Recording Tax by a City of One Million or More.
253-C - Recording Tax Imposed by the County of Nassau.
253-D - Recording Tax Imposed by the City of Yonkers.
253-E - Recording Tax Imposed by the County of Broome.
253-F - Recording Tax Imposed by the County of Rockland.
253-G - Recording Tax Imposed by the County of Westchester.
253-H - Recording Tax Imposed by the County of Lewis.
253-I - Recording Tax Imposed by the County of Columbia.
253-J - Recording Tax Imposed by the County of Sullivan.
253-J*2 - Recording Tax Imposed by the County of Hamilton.
253-J*3 - Recording Tax Imposed by the County of Essex.
253-K - Recording Tax Imposed by the County of Genesee.
253-R - Recording Tax Imposed by the County of Schenectady.
253-S - Recording Tax Imposed by the County of Steuben.
253-T - Recording Tax Imposed by the County of Yates.
253-U - Recording Tax Imposed by the County of Herkimer.
253-V - Recording Tax Imposed by the County of Cortland.
253-W - Recording Tax Imposed by the County of Warren.
253-X - Recording Tax Imposed by the County of Cattaraugus.
253-X*2 - Recording Tax Imposed by the County of Greene.
253-Y - Recording Tax Imposed by the County of Madison.
253-J*4 - Recording Tax Imposed by the County of Schoharie.
253-O - Recording Tax Imposed by the County of Chautauqua.
253-P - Recording Tax Imposed by the County of Albany.
253-L - Recording Tax Imposed by the County of Rensselaer.
253-M - Recording Tax Imposed by the County of Wayne.
253-N - Recording Tax Imposed by the County of Wyoming.
253-Y*2 - Recording Tax Imposed by the County of Livingston.
253-Y*3 - Recording Tax Imposed by the County of Washington.
254 - Optional Tax on Prior Mortgages.
256 - Mortgages for Indefinite Amounts or for Contract Obligations.
257-A - Refund of Mortgage Taxes After Rescission of Certain Credit Transactions.
258 - Effect of Nonpayment of Taxes.
258-A - Payment of Tax on Instruments Not Recorded.
260 - Determination and Apportionment by the State Tax Commission.
261 - Payment Over and Distribution of Taxes.
263 - Supervisory Power of Commissioner of Taxation and Finance and Comptroller.