Section 253-V*2. Recording tax imposed by the county of Dutchess

1.
  Dutchess 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  by  a  mortgage  on  real
  property  situated  within such county and which is recorded on or after
  the date upon which such tax takes effect.
    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 Dutchess  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  opening  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
  Dutchess  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  Dutchess
  county  treasurer  and,  after  the  deduction  by  the  Dutchess county
  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 Dutchess 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 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
  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  Dutchess,  the
  secretary  of state and the state comptroller within five days after the
  date it is duly enacted.
    * NB Repealed December 1, 2009
    * NB There are 2 § 253-v's