* § 1449-bbbbbbb. Imposition of tax. Notwithstanding any other
provisions of law to the contrary, the county of Cortland, acting
through its local legislative body, is hereby authorized and empowered
to adopt and amend local laws imposing in such county a tax on each
conveyance of real property or interest therein when the consideration
exceeds five hundred dollars, at the rate of one dollar for each five
hundred dollars or fractional part thereof. Such local law may apply to
any conveyance occurring on or after the date designated by such
legislative body, but shall not apply to conveyances made on or after
such date pursuant to binding written contracts entered into prior to
such date, provided that the date of execution of such contract is
confirmed by independent evidence such as the recording of the contract,
payment of a deposit or other facts and circumstances as determined by
the treasurer.

* NB Repealed October 25, 2030