Legislation
ARTICLE 31-B
Tax On Real Estate Transfers In the Town of Brookhaven
Tax (TAX) CHAPTER 60
* ARTICLE 31-B
TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
Section 1440. Definitions.
1441. Imposition of tax.
1442. Payment of tax.
1443. Liability for tax.
1444. Exemptions.
1445. Credit.
1446. Cooperative housing corporation transfers.
1447. Designation of agents.
1447-a. Foreclosure proceedings.
1448. Liability of recording officer.
1448-a. Refunds.
1448-b. Deposit and disposition of revenue.
1448-c. Judicial review.
1448-d. Apportionment.
1448-e. Miscellaneous.
1448-f. Returns to be secret.
* NB Repealed December 31, 2025
TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
Section 1440. Definitions.
1441. Imposition of tax.
1442. Payment of tax.
1443. Liability for tax.
1444. Exemptions.
1445. Credit.
1446. Cooperative housing corporation transfers.
1447. Designation of agents.
1447-a. Foreclosure proceedings.
1448. Liability of recording officer.
1448-a. Refunds.
1448-b. Deposit and disposition of revenue.
1448-c. Judicial review.
1448-d. Apportionment.
1448-e. Miscellaneous.
1448-f. Returns to be secret.
* NB Repealed December 31, 2025