Section 253-W. Recording tax imposed by the county of Warren

1. Warren
  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  Warren 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
  Warren 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
  Warren  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  Warren.  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 Warren, the
  secretary of state and the state comptroller within five days after  the
  date it is duly enacted.
    * NB Repealed December 1, 2011