§ 1240. Administration and collection. The taxes authorized under
sections twelve hundred one through twelve hundred four of this article
which are now imposed shall continue to be administered and collected by
the fiscal or other officers of the city, county or school district in
the same manner as such taxes have been administered and collected by
such officers immediately prior to the enactment of this article, in
accordance with the applicable provisions of the charter, administrative
code, local law, ordinance or resolution then in force, with such
amendments in respect to administration and collection as may be
enacted. Taxes authorized under sections twelve hundred one through
twelve hundred four of this article which may hereafter be imposed by a
city, county or school district shall be administered and collected in
such manner as may be provided in its charter, administrative code,
local laws, ordinances or resolutions, with such amendments in respect
to administration and collection as may be enacted. Notwithstanding any
other provision of law to the contrary, the authorization to impose tax
upon the transfer of real property pursuant to subdivision (b) of
section twelve hundred one of this article, shall not, when the
conveyance consists of a transfer of property made as a result of an
order of the court in a foreclosure proceeding ordering the sale of such
property, include the authorization to impose civil or criminal
penalties, interest, or other liability upon the referee or sheriff
effectuating the transfer.