Section 11-2101. Definitions

When used in this chapter the following terms
  shall mean or include:
    1. "Person." An individual, partnership, society,  association,  joint
  stock company, corporation, estate, receiver, trustee, assignee, referee
  or  any  other  person acting in a fiduciary or representative capacity,
  whether  appointed  by  a  court  or  otherwise,  any   combination   of
  individuals,  and  any  other form of unincorporated enterprise owned or
  conducted by two or more persons.
    2. "Deed." Any document or writing (other than a will), regardless  of
  where made, executed or delivered, whereby any real property or interest
  therein  is  created,  vested,  granted,  bargained,  sold, transferred,
  assigned or otherwise conveyed, including any such document  or  writing
  whereby  any leasehold interest in real property is granted, assigned or
  surrendered.
    3. "Instrument." Any document or writing  (other  than  a  deed  or  a
  will),  regardless  of  where  made,  executed or delivered, whereby any
  econonic interest in real property is transferred.
    4. "Transaction." Any act or acts, regardless of where performed,  and
  whether  or  not  reduced  to  writing,  unless  evidenced  by a deed or
  instrument,  whereby  any  economic  interest  in   real   property   is
  transferred  (other  than  a  transfer pursuant to the laws of intestate
  succession).
    5. "Real property." Every estate or right, legal or equitable, present
  or future, vested or contingent, in lands, tenements  or  hereditaments,
  which  are  located  in whole or in part within the city of New York. It
  shall not include a mortgage, a release of mortgage or, for purposes  of
  paragraph  three  and subparagraphs (ii) and (iii) of paragraph seven of
  subdivision a of section 11-2102 of this chapter, a  leasehold  interest
  in  a one, two or three-family house or an individual dwelling unit in a
  dwelling which is to be occupied or is occupied as the residence or home
  of four or more families living independently of each  other.  It  shall
  not include rights to sepulture.
    6.  "Economic  interest  in real property." The ownership of shares of
  stock in a corporation which owns real property;  the  ownership  of  an
  interest   or   interests   in   a  partnership,  association  or  other
  unincorporated entity which owns real property; and the ownership  of  a
  beneficial interest or interests in a trust which owns real property.
    7.  "Transfer"  or "transferred." When used in relation to an economic
  interest in real property, the terms "transfer" or  "transferred"  shall
  include  the  transfer  or transfers or issuance of shares of stock in a
  corporation, interest or interests  in  a  partnership,  association  or
  other  unincorporated entity, or beneficial interest in a trust, whether
  made  by  one  or  several  persons,  or  in  one  or  several   related
  transactions,  which shares of stock or interest or interests constitute
  a controlling interest in such  corporation,  partnership,  association,
  trust or other entity.
    8. "Controlling interest." In the case of a corporation, fifty percent
  or  more  of  the total combined voting power of all classes of stock of
  such corporation, or fifty percent or more  of  the  total  fair  market
  value of all classes of stock of such corporation; and, in the case of a
  partnership,  association,  trust or other entity, fifty percent or more
  of the capital, profits or  beneficial  interest  in  such  partnership,
  association, trust or other entity.
    9. "Consideration." The price actually paid or required to be paid for
  the  real  property  or economic interest therein, without deduction for
  mortgages, liens or encumbrances, whether or not expressed in  the  deed
  or  instrument  and  whether  paid  or  required  to  be  paid by money,
  property, or any other thing of value. It shall include the cancellation

  or discharge of an indebtedness or obligation. It shall also include the
  amount of any mortgage, lien or other encumbrance, whether  or  not  the
  underlying indebtedness is assumed.
    10.  "Net consideration." Any consideration, exclusive of any mortgage
  or other lien or encumbrance on the real property  or  interest  therein
  which  existed before the delivery of the deed and remains thereon after
  the delivery of the deed.
    11. "Comptroller." The comptroller of the city of New York.
    12. "Commissioner of finance." The commissioner of finance of the city
  of New York.
    13. "City." The city of New York.
    14. "Grantor." The person or persons making, executing  or  delivering
  the  deed.  The term "grantor" also includes the entity with an interest
  in real property or the person  or  persons  who  transfer  an  economic
  interest in real property.
    15.  "Grantee." The person or persons accepting the deed or who obtain
  any of the real property which  is  the  subject  of  the  deed  or  any
  interest therein. The term "grantee" also includes the person or persons
  to whom an economic interest in real property is transferred.
    16.  "Affixed."  Includes attached or annexed by adhesion, stapling or
  otherwise, or a notation by stamp, imprint or writing.  17.  "Register."
  Includes  the  city  register  and  the  county  clerk  of the county of
  Richmond.
    18. "Tax appeals tribunal." The tax appeals  tribunal  established  by
  section one hundred sixty-eight of the charter.