N.Y. Laws » CHAPTER Tax / ARTICLE Tax On Real Estate Transfers In the Town of Brookhaven
New York Consolidated Laws

N.Y. Tax Law § 1448 (2026)

Liability of recording officer

✓ current as of May 2026
Find cases: SyfertCases citing this section NY-LEGnysenate.gov Justiaon Justia CornellLII Search CasesGoogle Scholar 
* § 1448. Liability of recording officer. A recording officer shall
not be liable for any inaccuracy in the amount of tax imposed pursuant
to this article that he or she shall collect so long as he or she shall
compute and collect such tax on the amount of consideration or the value
of the interest conveyed as such amounts are provided to him or her by
the person paying the tax.
  * NB Repealed December 31, 2025
Notes of Decisions
Cited in 3 cases, 1987–1996 · leading case: Bombart v. Tax Comm'n, 132 A.D.2d 745 (N.Y. App. Div. 1987).
Sort: Relevance Newest Treatment
Bombart v. Tax Comm'n, 132 A.D.2d 745 (N.Y. App. Div. 1987). “As already discussed, respondent made an express finding, supported by substantial evidence, that the parcels were operated for a common purpose and that the reformulation of the transaction into three contracts was aimed at avoiding the $1,000,000 threshold (see also, Tax Law §…”
Cove Hollow Farm, Inc. v. State of New York Tax Comm'n, 146 A.D.2d 49 (N.Y. App. Div. 1989). “First, the Legislature clearly did not intend that aggregation under Tax Law § 1440 (7) is to be triggered only if the transferor engages in partial or successive transfers for purposes of tax avoidance, since respondent is otherwise statutorily authorized to ignore such devices…”
Spodek v. New York State Comm'r of Taxation & Fin., 226 A.D.2d 1024 (N.Y. App. Div. 1996). · cites it 2× “On appeal, respondent Tax Appeals Tribunal agreed that the Commissioner properly determined the prices negotiated for the properties were for the purpose of avoiding the gains tax and had the authority under Tax Law § 1448 (1) to treat the Ocean transfer as taxable, but reversed…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.