This series consists of certification records, meeting minutes, memorandums, resolutions, and related material compiled by the executive secretaries of the State Board of Tax Commissioners, State Tax Commission, and the Commissioner of the Department of Taxation and Finance pursuant to Section 172 of the New York State Tax Law. It provides documentation of the decisions made by these entities through the meeting minutes and other executive-level records that are contained in each binder.
Creator
New York (State). Department of Taxation and Finance. Commissioner's Office
Access Restrictions
There are no restrictions regarding access to or use of the material.
The State Tax Commission was responsible for formulation of tax policy, interpreting state tax law, clarifying tax requirements, and providing a quasi-judicial forum for resolving taxpayer disputes with the Department of Taxation and Finance. This series consists of the formal decisions of the State Tax Commission. Typically it includes a statement of the issue(s), the findings of fact, and conclusions of law. The microfilm duplicates records in the Archives' paper files and contains 1987 decisions that are not in the paper files.
Creator
New York (State). Department of Taxation and Finance. Counsel's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Copies of certificates confirming title to state lands
Series Number
B1625
Summary
This series consists of original certificates issued by the State Tax Commission confirming the state's ownership of lands purchased at the 1926 tax-sale. Each certificate declares that proper notice has been served and that moneys required to redeem the land has not been paid to the State Tax Commission. Information on the verso of each certificate includes county; date; and book of deeds number and page in which the county clerk recorded the certificate of notice.
Access Restrictions
There are no restrictions regarding access to or use of the material.
Monthly statements of mortgage taxes collected by counties
Series Number
B0972
Summary
This series consists of monthly statements from county treasurers concerning the mortgage tax. Each entry gives total number of mortgages recorded; total mortgage taxes collected; expenses of recording office (clerks, printing, postage, etc.); date account was approved; amount of mortgage taxes refunded; amount of taxes received by county treasurer; expenses of county treasurer; amount of taxes received by State Treasurer; amount of taxes in hands of county treasurer; and total net taxes.
Access Restrictions
There are no restrictions regarding access to or use of the material.
Correspondence and subject files relating to real property assessment, equalization, and taxation
Series Number
15941
Summary
This series contains documents from the Dept. of Taxation office of agency counsel relating to real property tax exemptions; utility property tax exemptions; utility property assessments; appeals of local assessments; equalization rates (county and state); pending legislation on real property taxation and assessment; training and standards for local assessors; special investigations; special franchise hearings (ca. 1910-1941); and tax certiorari proceedings.
Creator
New York (State). Department of Taxation and Finance. Law Bureau
Access Restrictions
There are no restrictions regarding access to or use of the material.