N.Y. Tax Law Section 267
Idem


; where recovery is had against trust mortgagee.--In every case where recovery is had personally against a trust mortgagee as herein provided, and payment of the amount recovered has been made by such trust mortgagee, or where such trust mortgagee has voluntarily paid such tax, he shall be deemed to have and possess and to have become subrogated to all the rights and interests in and to the tax lien imposed by section two hundred and sixty-five hereof, and may enforce the repayment of any such sum so paid by him with interest at the rate of six per centum per annum and for that purpose may maintain an action in his own name in any court in the state having jurisdiction, against any person, association or corporation liable to pay such tax, or for the sale of such mortgage and the debt secured thereby to which such lien attaches.

Source: Section 267 — Idem, https://www.­nysenate.­gov/legislation/laws/TAX/267 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

250
Definitions
251
Procedure for review
252
Exemptions
252‑A
Other exemptions
253
Recording tax
253‑A
Recording tax by a city of one million or more
253‑B
Credit line mortgage
253‑C
Recording tax imposed by the county of Nassau
253‑D
Recording tax imposed by the city of Yonkers
253‑E
Recording tax imposed by the county of Broome
253‑F
Recording tax imposed by the county of Rockland
253‑G
Recording tax imposed by the county of Westchester
253‑H
Recording tax imposed by the county of Lewis
253‑I
Recording tax imposed by the county of Columbia
253‑J
Recording tax imposed by the county of Sullivan
253‑J*2
Recording tax imposed by the county of Hamilton
253‑J*3
Recording tax imposed by the county of Essex
253‑J*4
Recording tax imposed by the county of Schoharie
253‑K
Recording tax imposed by the county of Genesee
253‑L
Recording tax imposed by the county of Rensselaer
253‑M
Recording tax imposed by the county of Wayne
253‑N
Recording tax imposed by the county of Wyoming
253‑O
Recording tax imposed by the county of Chautauqua
253‑P
Recording tax imposed by the county of Albany
253‑R
Recording tax imposed by the county of Schenectady
253‑S
Recording tax imposed by the county of Steuben
253‑T
Recording tax imposed by the county of Yates
253‑U
Recording tax imposed by the county of Herkimer
253‑V
Recording tax imposed by the county of Cortland
253‑W
Recording tax imposed by the county of Warren
253‑X
Recording tax imposed by the county of Cattaraugus
253‑X*2
Recording tax imposed by the county of Greene
253‑Y
Recording tax imposed by the county of Madison
253‑Y*2
Recording tax imposed by the county of Livingston
253‑Y*3
Recording tax imposed by the county of Washington
253‑Z
Recording tax imposed by the county of Otsego
253‑Z*2
Recording tax imposed by the county of Chenango
254
Optional tax on prior mortgages
255
Supplemental mortgages
256
Mortgages for indefinite amounts or for contract obligations
257
Payment of taxes
257‑A
Refund of mortgage taxes after rescission of certain credit transactions
258
Effect of nonpayment of taxes
258‑A
Payment of tax on instruments not recorded
259
Trust mortgages
260
Determination and apportionment by the state tax commission
261
Payment over and distribution of taxes
262
Expenses of officers
263
Supervisory power of commissioner of taxation and finance and comptroller
264
Tax on prior advance mortgages
265
Tax a lien
266
Enforcement
267
Idem

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 267’s source at nysenate​.gov

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