N.Y. Tax Law 258-A – Payment of tax on instruments not recorded
§ 258-a. Payment of tax on instruments not recorded. An instrument taxable under this article but which is not entitled to be recorded, may nevertheless be presented to the recording officer of the county in which the real property or any part thereof affected by said instrument is situated, and there may be paid to such officer the amount of the tax which would be payable under this article on the recording of such instrument if the same were entitled to be recorded. Such officer shall receive such amount and such payment shall have the same force and effect, so far as this article is concerned, as if such instrument had been duly recorded and the tax thereon paid. It shall be the duty of the recording officer to indorse upon the instrument a receipt for the amount of the tax so paid. A copy of each instrument upon which the tax is paid as above provided shall be filed with the recording officer and preserved among his mortgage tax records.
Terms Used In N.Y. Tax Law 258-A
- real property: as used in this article includes the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, wires, poles and appurtenances; all supports and inclosures for electrical conductors and other appurtenances upon, above and underground; all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways, or public places; all railroad structures, substructures and superstructures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, including the value of all franchises, rights, authority or permission to construct, maintain or operate, in, under, above, upon, or through, any streets, highways or public places, any mains, pipes, tanks, conduits or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil or other substance, or electricity or telegraphic, telephonic or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the state; and all the forms of housing which are adaptable to motivation by a power connected thereto or which may be propelled by a power within themselves and which are or can be used as a house or living abode or habitation of one or more persons, or for business, commercial or office purposes, either temporarily or permanently, and commonly called and hereafter referred to as "trailers"; except (1) transient trailers which have been located within the boundaries of a city, town or village for less than sixty days and (2) trailers which are for sale and which are not occupied. See N.Y. Tax Law 250
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Where an unrecorded instrument subject to the tax imposed by this article has been lost or destroyed, the tax commission, upon presentation of proper proofs, may determine the taxable amount of such instrument and by order authorize the recording officer to receive and receipt for such tax as fully and with the same force and effect, so far as this article is concerned, as if the instrument had been duly recorded and the tax thereon paid.
The filing or recording of a notice of the payment of tax under this § of the real property law of any estate or interest in the real property affected by the instrument on which tax is being paid or to create a duty of inquiry with regard thereto.