N.Y. TAX Law § 1449-BBBBBBB

* § 1449-bbbbbbb. Imposition of tax. Notwithstanding any other\nprovisions of law to the contrary, the county of Cortland, acting\nthrough its local legislative body, is hereby authorized and empowered\nto adopt and amend local laws imposing in such county a tax on each\nconveyance of real property or interest therein when the consideration\nexceeds five hundred dollars, at the rate of one dollar for each five\nhundred dollars or fractional part thereof. Such local law may apply to\nany conveyance occurring on or after the date designated by such\nlegislative body, but shall not apply to conveyances made on or after\nsuch date pursuant to binding written contracts entered into prior to\nsuch date, provided that the date of execution of such contract is\nconfirmed by independent evidence such as the recording of the contract,\npayment of a deposit or other facts and circumstances as determined by\nthe treasurer.\n * NB Repealed October 25, 2030\n