N.Y. EDN Law § 1720 — New York Code / Act EDN / Title 2 / Article 35 / Section 1720
Moneys and accounts in union free school districts
Status: in_force

§ 1720. Moneys and accounts in union free school districts.  1.  All\nmoneys raised in a union free school district or apportioned thereto by\nthe education department or otherwise, shall be paid to the treasurer of\nthe district entitled to receive the same, and be applied to the uses of\nthe district and the board shall annually render their accounts of all\nmoneys received and expended by them for the use of said schools.\n  2. No money shall be drawn from such funds in possession of such\ntreasurer, unless in pursuance of a resolution of said board, and on\nvoucher-order checks signed by the treasurer, payable to the order of\nthe persons entitled to receive such money and stating on their face the\npurpose or service for which said moneys have been authorized to be paid\nby the said board of education.  The board of education may in its\ndiscretion require that such checks be countersigned by another officer\nof such district.  When authorized by resolution of the board of\neducation such checks may be signed with the facsimile signature of the\ntreasurer and other district officer whose signature is required, as\nreproduced by a machine or device commonly known as a check-signer.\nSuch board may by resolution designate one of its members other than\nsaid other officer whose signature is required or appoint a deputy\ntreasurer who shall serve at the discretion of the board, to sign such\nchecks in lieu of either the treasurer or other officer whose signature\nis required, in case of their absence or inability, provided that any\nboard member or deputy treasurer so authorized shall, before acting in\nthe place and stead of the treasurer, execute and file an official\nundertaking in an amount and in the manner required as to such treasurer\npursuant to the provisions of this chapter.  No resolution of the board,\nhowever, shall be necessary for the payment of compensation for services\nof an officer or employee engaged at agreed wages by the hour, day,\nweek, month or year, where the name of such officer or employee appears\nupon a duly certified payroll, or of the principal of or interest on\nindebtedness of the district.  By resolution duly adopted, the board may\ndetermine to enter into a contract to provide for the deposit of the\nperiodic payroll of the school district in a bank or trust company for\ndisbursal by it in accordance with provisions of section ninety-six-b of\nthe banking law.\n
N.Y. ELN Law § 5-212 — New York Code / Act ELN / Article 5 / Title 2 / Section 5-212
Motor vehicle registration
Status: in_force

§ 5-212. Motor vehicle registration. 1. In addition to any other\nmethod of voter registration provided for in this article, any qualified\nperson may apply for registration and enrollment by application made\nsimultaneously and integrated with an application for a motor vehicle\ndriver's license, a driver's license renewal or an identification card\nif such a card is issued by the department of motor vehicles in its\nnormal course of business.\n  2. The department of motor vehicles, with the approval of the state\nboard of elections, shall design a form or forms which shall, in\naddition to eliciting such information as may be required by the\ndepartment of motor vehicles for a driver's license, a driver's license\nrenewal, a change of address notification or an identification card,\nserve as an application for registration and enrollment, or a\nregistration necessitated by a change of residence. The cost of such\nforms shall be borne by the department of motor vehicles.\n  3. The voter registration portion of such forms:\n  (a) shall not require any information that duplicates the information\nrequired on the application for the driver license portion and shall\nrequire only such additional information, including the applicant's\nsignature, as will enable election officials to assess the applicant's\neligibility to register to vote, prevent duplicate registration and to\nadminister voter registration and other parts of the election process.\n  (b) shall include a statement of the eligibility requirements for\nvoter registration and shall require the applicant to attest by his\nsignature that he meets those requirements under penalty of perjury.\n  (c) shall inform the applicant, in print identical to that used in the\nattestation section of the following:\n  (i) voter eligibility requirements;\n  (ii) penalties for submission of false registration application;\n  (iii) that the office where applicant registers shall remain\nconfidential and the information be used only for voter registration\npurposes;\n  (iv) if the applicant declines to register, his declination shall\nremain confidential and be used only for voter registration purposes;\n  4. Included on the form or on a separate form shall be:\n  (a) the question, "If you are not registered to vote where you live\nnow, would you like to apply to register here today?"\n  (b) boxes for the applicant to check to indicate whether the applicant\nwould like to register or decline to register to vote.\n  (c) the statement in prominent type, "IF YOU DO NOT CHECK EITHER BOX,\nYOU WILL BE CONSIDERED TO HAVE DECIDED NOT TO REGISTER TO VOTE AT THIS\nTIME."\n  (d) the statement, "If you would like help in filling out the voter\nregistration application form, we will help you. The decision whether to\nseek or accept help is yours. You may fill out the application form in\nprivate."\n  (e) the statement, "If you believe that someone has interfered with\nyour right to register or decline to register to vote, your right to\nprivacy in deciding whether to register or in applying to register to\nvote, or your right to choose your own political party or other\npolitical preference, you may file a complaint with the state board of\nelections (address and toll free telephone number)."\n  (f) a toll free number at the state board of elections that can be\ncalled for answers to registration questions.\n  5. The form containing the declination to register to vote shall be\nretained by the department of motor vehicles for the same period of time\nas such department retains the accompanying application for services or\nfor such shorter period of time as may be approved by the state board of\nelections.\n  6. The department of motor vehicles shall transmit that portion of the\nform which constitutes the completed application for registration or\nchange of address form to the appropriate board of elections not later\nthan ten days after receipt except that all such completed applications\nand forms received by the department after the twentieth day prior to an\nelection and by the twelfth day before such election shall be\ntransmitted in such manner and at such time as to assure their receipt\nby such board of elections as soon as practicable and not later than the\ntenth day before such election. All transmittals shall include original\nsignatures.\n  7. Completed application forms received by the department of motor\nvehicles not later than the twelfth day before the next ensuing primary,\ngeneral or special election and transmitted by such department to the\nappropriate board of elections so that they are received not later than\nthe tenth day before such election shall entitle the applicant to vote\nin such election provided the board determines that the applicant is\notherwise qualified.\n  8. Disclosure of voter registration information, including a\ndeclination to register, by the department of motor vehicles, its agents\nor employees, for other than voter registration purposes, shall be\ndeemed an unwarranted invasion of personal privacy pursuant to the\nprovisions of subdivision two of section eighty-nine of the public\nofficers law and shall constitute a violation of this chapter.\n  9. Application forms shall be processed by the board of elections in\nthe manner prescribed by section 5-210 of this title or, if the\napplicant is already registered to vote from another address in such\ncounty or city, in the manner prescribed by section 5-208 of this title.\nThe board shall send the appropriate notice of approval or rejection as\nrequired by either subdivision nine of such section 5-210 or subdivision\nfive of such section 5-208.\n  10. Strict neutrality with respect to a person's party enrollment\nshall be maintained and all persons seeking voter registration forms and\ninformation shall be advised that government services are not\nconditioned on being registered to vote.\n  11. No statement shall be made nor any action taken to discourage the\napplicant from registering to vote.\n  12. The department of motor vehicles shall provide to each person who\nchooses to register to vote the same level of assistance provided to\npersons in connection with the completion of the agency's own forms,\nunless such person refuses such assistance.\n  13. The state board shall adopt such rules and regulations as may be\nnecessary to carry out the requirements of this section. The board shall\nalso adopt such rules and regulations as may be necessary to require\ncounty boards and the department of motor vehicles to provide the state\nboard with such information and data as the board deems necessary to\nassess compliance with this section and to compile such statistics as\nmay be required by the federal elections commission.\n  14. The state board shall develop and distribute public information\nand promotional materials relating to the purposes and implementation of\nthis program.\n  15. The state board shall prepare and distribute to the department of\nmotor vehicles written instructions as to the implementation of the\nprogram and shall be responsible for establishing training programs for\nemployees of the department of motor vehicles involved in such program.\n  16. The commissioner of motor vehicles shall take all actions which\nare necessary and proper for the implementation of this section. The\ncommissioner of motor vehicles shall designate one person within the\nagency as the agency voter registration coordinator who will, under the\ndirection of the state board of elections, be responsible for the voter\nregistration program in such agency.\n
N.Y. PML Law § 1321-E — New York Code / Act PML / Article 13 / Title 2-A / Section 1321-E
Required capital investment
Status: in_force

§ 1321-e. Required capital investment. 1. The board shall establish\nthe minimum capital investment for each unawarded gaming facility\nlicense.  Such investment may include, but not be limited to, a casino\narea, hotel and other amenities; and provided further, that the board\nshall determine whether it will include the purchase or lease price of\nthe land where the gaming facility will be located or any infrastructure\ndesigned to support the site including, but not limited to, drainage,\nutility support, roadways, interchanges, fill and soil or groundwater or\nsurface water contamination issues. The board may consider private\ncapital investment made previous to the effective date of this title,\nbut may, in its discretion, discount a percentage of the investment\nmade. Upon award of a gaming license by the commission, the commission\nshall require the applicant to deposit no less than five percent and no\nmore than ten percent of the total investment proposed in the\napplication into an interest-bearing account based on the liquidity of\nthe applicant. Monies received from the applicant shall be held in\nescrow until the final stage of construction, as detailed in the\ntimeline of construction submitted with the licensee's application and\napproved by the commission, at which time the deposit plus interest\nearned shall be returned to the applicant to be applied for the final\nstage. Should the applicant be unable to complete the gaming facility,\nthe deposit shall be forfeited to the state. In place of a cash deposit,\nthe commission may allow for an applicant to secure a deposit bond\ninsuring that such percent of the proposed capital investment shall be\nforfeited to the state if the applicant is unable to complete the gaming\nfacility.\n  2. Each applicant shall submit its proposed capital investment with\nits application to the board which shall include stages of construction\nof the gaming facility and the deadline by which the stages and overall\nconstruction and any infrastructure improvements will be completed. In\nawarding a license, the commission shall determine at what stage of\nconstruction a licensee shall be approved to open for gaming; provided,\nhowever, that a licensee shall not be approved to open for gaming until\nthe commission has determined that at least the gaming area and other\nancillary entertainment services and non-gaming amenities, as required\nby the board, have been built and are of a superior quality as set forth\nin the conditions of licensure. The commission shall not approve a\ngaming facility to open before the completion of the permanent casino\narea.\n  3. The board shall determine a licensing fee to be paid by a licensee\nwithin thirty days after the selection of the license, provided however\nthat no licensing fee shall be less than five hundred million dollars.\nThe license shall set forth the conditions to be satisfied by the\nlicensee before the gaming facility shall be opened to the public. All\nrevenues collected from license fees from gaming facilities located\nwithin zone one shall be deposited to a sole custody fund established\nunder the gaming commission, and paid monthly, without appropriation,\ndirectly to the metropolitan transportation authority commercial gaming\nrevenue fund established under section one thousand two hundred\nseventy-j of the public authorities law. All revenues collected from\nlicense fees from gaming facilities located within zone two shall be\ndeposited to the commercial gaming revenue fund established under\nsection ninety-seven-nnnn of the state finance law. The commission shall\nset any renewal fee for such license based on the cost of fees\nassociated with the evaluation of a licensee under this article which\nshall be deposited into the commercial gaming fund. Such renewal fee\nshall be exclusive of any subsequent licensing fees under this section.\n  4. The commission shall determine the sources and total amount of an\napplicant's proposed capitalization to develop, construct, maintain and\noperate a proposed gaming facility under this article. Upon award of a\ngaming license, the commission shall continue to assess the\ncapitalization of a licensee for the duration of construction of the\nproposed gaming facility and the term of the license.\n
N.Y. PBH Law § 1115 — New York Code / Act PBH / Article 11 / Title 2 / Section 1115
Realty subdivisions; definitions
Status: in_force

§ 1115. Realty subdivisions; definitions.  1. As used in sections one\nthousand one hundred fifteen to one thousand one hundred eighteen of\nthis chapter, inclusive, the word "subdivision" shall mean any tract of\nland which is divided into five or more parcels, after the effective\ndate of this act, along an existing or proposed street(s), highway(s),\neasement(s) or right(s)-of-way for sale or for rent as residential lots\nor residential building plots, and in the county of Suffolk also as\nbusiness, commercial or industrial lots or building plots, regardless of\nwhether the lots or plots to be sold or offered for sale, or leased for\nany period of time, are described by metes and bounds or by reference to\na map or survey of the property or by any other method of description\nand regardless of whether the lots or plots are contiguous. A tract of\nland shall constitute a subdivision upon the sale, rental or offer for\nsale or lease of the fifth residential lot or residential building plot\ntherefrom within any consecutive three year period, and at this time the\nprovisions of section eleven hundred sixteen of the public health law\nshall apply to all such parcels thereof, including the first four\nparcels, regardless of whether said parcels have been sold, rented or\noffered for sale or lease singly or collectively.\n  2. The word "tract" shall mean any body of land, including contiguous\nparcels of land, under one ownership or under common control of any\ngroup of persons acting in concert as part of a common scheme or plan.\n  3. "Residential lot" or "residential building plot" shall mean any\nparcel of land of five acres or less, any point on the boundary line of\nwhich is less than one-half mile from any point on the boundary line of\nanother such lot in the same tract, unless any such lot may not legally\nbe used for residential purposes. Without limiting the generality of the\nforegoing, the term "residential" shall include temporary, seasonal and\npermanent residential use.\n
N.Y. RPT Law § 485-X — New York Code / Act RPT / Article 4 / Title 2 / Section 485-X
Affordable neighborhoods for New Yorkers tax incentive
Status: in_force

§ 485-x. Affordable neighborhoods for New Yorkers tax incentive. 1.\nDefinitions. For purposes of this section:\n  (a) "Affordability option A" shall mean:\n  (i) for a large rental project, that, within any eligible site: (A)\nnot less than twenty-five percent of the dwelling units are affordable\nhousing units; (B) the weighted average of all income bands for all of\nthe affordable housing units does not exceed eighty percent of the area\nmedian income, adjusted for family size; (C) there are no more than\nthree income bands for all of the affordable housing units; and (D) no\nincome band for affordable housing units exceeds one hundred percent of\nthe area median income, adjusted for family size;\n  (ii) for a very large rental project, that, within any eligible site:\n(A) not less than twenty-five percent of the dwelling units are\naffordable housing units; (B) the weighted average of all income bands\nfor all of the affordable housing units does not exceed sixty percent of\nthe area median income, adjusted for family size; (C) there are no more\nthan three income bands for all of the affordable housing units; and (D)\nno income band for affordable housing units exceeds one hundred percent\nof the area median income, adjusted for family size.\n  (b) "Affordability option B" shall mean that, within any eligible\nsite:  (i) not less than twenty percent of the dwelling units are\naffordable housing units; (ii) the weighted average of all income bands\nfor all of the affordable housing units does not exceed eighty percent\nof the area median income, adjusted for family size; (iii) there are no\nmore than three income bands for all of the affordable housing units;\nand (iv) no income band for affordable housing units exceeds one hundred\npercent of the area median income, adjusted for family size.\n  (c) "Affordability option C" shall mean that, within any eligible\nsite, not less than fifty percent of the dwelling units are subject to\nrent stabilization for the restriction period.\n  (d) "Affordability option D" shall mean a homeownership project in\nwhich one hundred percent of the units shall have an average assessed\nvalue per square foot that does not exceed eighty-nine dollars upon the\nfirst assessment following the completion date and where each owner of\nany such unit shall agree, in writing, to maintain such unit as their\nprimary residence for no less than five years from the acquisition of\nsuch unit.\n  (e) "Affordability percentage" shall mean a fraction, the numerator of\nwhich is the number of affordable housing units in an eligible site and\nthe denominator of which is the total number of dwelling units in such\neligible site.\n  (f) "Affordable neighborhoods for New Yorkers tax incentive benefits\n(hereinafter referred to as "ANNY Program benefits")" shall mean the\nexemption from real property taxation pursuant to this section.\n  (g) "Affordable housing unit" shall mean a dwelling unit that: (i) is\nsituated within the eligible site for which ANNY Program benefits are\ngranted; and (ii) upon initial rental and upon each subsequent rental\nfollowing a vacancy during the applicable restriction period, is\naffordable to and restricted to occupancy by a household whose income\ndoes not exceed a prescribed percentage of the area median income,\nadjusted for family size, at the time that such household initially\noccupies such dwelling unit.\n  (h) "Agency" shall mean the department of housing preservation and\ndevelopment.\n  (i) "Application" shall mean an application for ANNY Program benefits.\n  (j) "Building service employee" shall mean any person who is regularly\nemployed at, and performs work in connection with the care or\nmaintenance of, an eligible site, including, but not limited to, a\nwatchperson, guard, doorperson, building cleaner, porter, handyperson,\njanitor, gardener, groundskeeper, elevator operator and starter, and\nwindow cleaner, but not including persons regularly scheduled to work\nfewer than eight hours per week at the eligible site.\n  (k) "Collective bargaining agreement" shall mean an agreement entered\ninto pursuant to section eight-f or section nine-a of the National Labor\nRelations Act (29 U.S.C. Sections 159(a) and 158(f)) between a\ncontractor or subcontractor and a labor organization setting forth terms\nand conditions of employment for those construction employees\nrepresented by the labor organization and employed by the contractor or\nsubcontractor to perform construction work on an eligible site.\n  (l) "Commencement date" shall mean, with respect to any eligible\nmultiple dwelling, the date upon which excavation and construction of\ninitial footings and foundations lawfully begins in good faith or, for\nan eligible conversion, the date upon which the actual construction of\nthe conversion, alteration or improvement of the pre-existing building\nor structure lawfully begins in good faith.\n  (m) "Completion date" shall mean, with respect to any eligible\nmultiple dwelling, the date upon which the local department of buildings\nissues the first temporary or permanent certificate of occupancy\ncovering all residential areas of an eligible multiple dwelling.\n  (n) "Construction employee" shall mean any person performing\nconstruction work who is a laborer, worker, or mechanic.\n  (o) "Construction period" shall mean, with respect to any eligible\nmultiple dwelling, a period: (i) beginning on the later of the\ncommencement date of such eligible multiple dwelling or three years\nbefore the completion date of such eligible multiple dwelling; and (ii)\nending on the day preceding the completion date of such eligible\nmultiple dwelling.\n  (p) "Construction work" shall mean the provision of labor performed on\nan eligible site between the commencement date and the completion date,\nwhereby materials and constituent parts are combined to initially form,\nmake or build an eligible multiple dwelling, including without\nlimitation, painting, or providing of material, articles, supplies or\nequipment in the eligible multiple dwelling, but excluding security\npersonnel and work related to the fit-out of commercial spaces.\n  (q) "Eligible conversion" shall mean the conversion, alteration or\nimprovement of a pre-existing building or structure resulting in a\nmultiple dwelling in which no more than forty-nine percent of the floor\narea consists of such pre-existing building or structure.\n  (r) "Eligible multiple dwelling" shall mean a multiple dwelling or\nhomeownership project containing six or more dwelling units created\nthrough new construction or eligible conversion for which the\ncommencement date is after June fifteenth, two thousand twenty-two and\non or before June fifteenth, two thousand thirty-four and the completion\ndate is on or before June fifteenth, two thousand thirty-eight.\n  (s) "Eligible site" shall mean either: (i) a tax lot containing an\neligible multiple dwelling; or (ii) a zoning lot containing two or more\neligible multiple dwellings that are part of a single application.\n  (t) "Employee benefits" shall mean all supplemental compensation paid\nby the employer, on behalf of construction employees, other than wages,\nincluding, without limitation, any premiums or contributions made into\nplans or funds that provide health, welfare, non-occupational disability\ncoverage, retirement, vacation benefits, holiday pay, life insurance and\napprenticeship training. The value of any employee benefits received\nshall be determined based on the prorated hourly cost to the employer of\nthe employee benefits received by construction employees.\n  (u) "Extended construction period" shall mean, with respect to any\nvery large rental project located in Zone A, a period: (i) beginning on\nthe later of the commencement date of such eligible multiple dwelling or\nfive years before the completion date of such eligible multiple\ndwelling; and (ii) ending on the day preceding the completion date of\nsuch eligible multiple dwelling.\n  (v) "Fiscal officer" shall mean the comptroller or other analogous\nofficer in a city having a population of one million or more.\n  (w) "Floor area" shall mean the horizontal areas of the several\nfloors, or any portion thereof, of a dwelling or dwellings, and\naccessory structures on a lot measured from the exterior faces of\nexterior walls, or from the center line of party walls.\n  (x) "Forty year benefit" shall mean: (i) for the construction period\nor extended construction period, as applicable, a one hundred percent\nexemption from real property taxation, other than assessments for local\nimprovements; and (ii) for the first forty years of the restriction\nperiod, a one hundred percent exemption from real property taxation,\nother than assessments for local improvements.\n  (y) "Homeownership project" shall mean a multiple dwelling operated as\ncondominium or cooperative housing; however, it shall not include a\nmultiple dwelling or portion thereof operated as condominium or\ncooperative housing located within the borough of Manhattan.\n  (z) "Hourly wage" shall mean the amount equal to the aggregate amount\nof wages and employee benefits paid to, or on behalf of, a construction\nemployee for each hour of construction work.\n  (aa) "Jobsite agreement" shall mean a collective bargaining agreement\nthat only sets forth terms and conditions of employment for construction\nemployees performing construction work under the agreement at one\nspecific eligible site.\n  (bb) "Large rental project" shall mean an eligible site consisting of\none hundred or more residential dwelling units in which all dwelling\nunits included in any application are operated as rental housing.\n  (cc) "Market unit" shall mean a dwelling unit in an eligible multiple\ndwelling other than a restricted unit.\n  (dd) "Marketing band" shall mean maximum rent ranging from twenty\npercent to thirty percent of the area median income applicable to a\nspecific affordable housing unit.\n  (ee) "Modest rental project" shall mean an eligible site consisting of\nmore than five and less than one hundred residential dwelling units in\nwhich all dwelling units included in any application are operated as\nrental housing, other than a small rental project.\n  (ff) "Multiple dwelling" shall have the same meaning set forth in\nsubdivision seven of section four of the multiple dwelling law.\n  (gg) "Neighborhood tabulation area" shall mean a geographical area\ndefined by the department of city planning for the purposes of providing\nneighborhood-level data.\n  (hh) "Non-residential tax lot" shall mean a tax lot that does not\ncontain any dwelling units.\n  (ii) "Project labor agreement" shall mean a pre-hire collective\nbargaining agreement between a contractor and a bona fide building and\nconstruction trade labor organization establishing the labor\norganization as the collective bargaining representative for all persons\nwho will perform construction work on an eligible site, and which\nprovides that only contractors and subcontractors who sign a\npre-negotiated agreement with the labor organization can perform\nconstruction work on an eligible site.\n  (jj) "Rent stabilization" shall mean, collectively, the rent\nstabilization law of nineteen hundred sixty-nine, the rent stabilization\ncode, and the emergency tenant protection act of nineteen seventy-four,\nall as in effect as of the effective date of the chapter of the laws of\ntwo thousand twenty-four that added this section or as amended\nthereafter, together with any successor statutes or regulations\naddressing substantially the same subject matter.\n  (kk) "Rental project" shall mean, collectively, a very large rental\nproject, large rental project, modest rental project, and small rental\nproject.\n  (ll) "Residential tax lot" shall mean a tax lot that contains dwelling\nunits.\n  (mm) "Restricted unit" shall mean, individually and collectively: (i)\naffordable housing units; and (ii) dwelling units that are subject to\nrent stabilization in accordance with affordability option C.\n  (nn) "Restriction period" shall mean, notwithstanding any earlier\ntermination or revocation of affordable citywide construction program\nbenefits: (i) with respect to a rental project, a period commencing on\nthe completion date and extending in perpetuity; and (ii) with respect\nto a homeownership project, a period commencing on the completion date\nand expiring on the twentieth anniversary of the completion date.\n  (oo) "Small rental project" shall mean an eligible site consisting of\nmore than five and less than eleven residential dwelling units, located\noutside the borough of Manhattan on a zoning lot that permits a\nresidential floor area not exceeding twelve-thousand five hundred square\nfeet, in which all dwelling units included in any application are\noperated as rental housing and that elects to comply with affordability\noption C.\n  (pp) "Ten year benefit" shall mean: (i) for the construction period, a\none hundred percent exemption from real property taxation, other than\nassessments for local improvements; (ii) for the first ten years of the\nrestriction period, a one hundred percent exemption from real property\ntaxation, other than assessments for local improvements.\n  (qq) "Thirty-five year benefit" shall mean: (i) for the construction\nperiod, a one hundred percent exemption from real property taxation,\nother than assessments for local improvements; (ii) for the first\ntwenty-five years of the restriction period, a one hundred percent\nexemption from real property taxation, other than assessments for local\nimprovements; and (iii) for the ten years of the restriction period\nsubsequent to such twenty-five years, (A) with respect to modest rental\nprojects, an exemption from real property taxation, other than\nassessments for local improvements, equal to the affordability\npercentage, and (B) with respect to large rental projects, a one hundred\npercent exemption from real property taxation, other than assessments\nfor local improvements.\n  (rr) "Twenty year benefit" shall mean: (i) for the construction\nperiod, a one hundred percent exemption from real property taxation,\nother than assessments for local improvements; (ii) for the first\nfourteen years of the restriction period, a one hundred percent\nexemption from real property taxation, other than assessments for local\nimprovements, provided, however, that no exemption shall be given for\nany portion of the square footage of a unit with an assessed value that\nexceeds eighty-nine dollars per square foot; and (iii) for the final six\nyears of the restriction period, a twenty-five percent exemption from\nreal property taxation, other than assessments for local improvements,\nprovided, however, that no exemption shall be given for any portion of\nthe square footage of a unit with an assessed value that exceeds\neighty-nine dollars per square foot.\n  (ss) "Very large rental project" shall mean an eligible site located\nin Zone A or Zone B consisting of one hundred fifty or more residential\ndwelling units in which all dwelling units included in any application\nare operated as rental housing.\n  (tt) "Wages" shall mean all compensation, remuneration or payments of\nany kind paid to, or on behalf of, construction employees, including,\nwithout limitation, any hourly compensation paid directly to the\nconstruction employee, together with employee benefits, such as health,\nwelfare, non-occupational disability coverage, retirement, vacation\nbenefits, holiday pay, life insurance and apprenticeship training, and\npayroll taxes, including, to the extent permissible by law, all amounts\npaid for New York state unemployment insurance, New York state\ndisability insurance, metropolitan commuter transportation mobility tax,\nfederal unemployment insurance and pursuant to the federal insurance\ncontributions act or any other payroll tax that is paid by the employer.\n  (uu) "Zone A" shall mean any tax lot now existing or hereafter created\nwhich is located entirely south of 96th street in the borough of\nManhattan or in any of the following neighborhood tabulation areas as\nmost recently defined by the department of New York City planning:\nBrooklyn 0101, Brooklyn 0102, Brooklyn 0103, Brooklyn 0104, and Queens\n0201.\n  (vv) "Zone B" shall mean any tax lot now existing or hereafter created\nwhich is located entirely in any of the following neighborhood\ntabulation areas as most recently defined by the department of New York\nCity planning: Brooklyn 0201, Brooklyn 0202, Brooklyn 0203, Brooklyn\n0204, Brooklyn 0601, Brooklyn 0602, Brooklyn 0801, Queens 0105, and\nQueens 0102.\n  2. Benefit. In cities having a population of one million or more,\nnotwithstanding the provisions of any general, special or local law to\nthe contrary, new eligible multiple dwellings, except hotels, that\ncomply with the provisions of this section shall be exempt from real\nproperty taxation, other than assessments for local improvements, in the\namounts and for the periods specified as follows:\n  (a) a small rental project that complies with all of the requirements\nof this subdivision shall receive a ten year benefit;\n  (b) a modest rental project that complies with all of the requirements\nof this subdivision shall receive a thirty-five year benefit;\n  (c) a large rental project that complies with all of the requirements\nof this subdivision shall receive a thirty-five year benefit;\n  (d) a very large rental project that complies with all of the\nrequirements of this subdivision shall receive a forty year benefit; and\n  (e) a homeownership project that complies with all of the requirements\nof this subdivision shall receive a twenty year benefit.\n  3. Construction work requirements. In addition to all other\nrequirements set forth in this section, any eligible site containing one\nhundred or more dwelling units within the city of New York shall comply\nwith the requirements set forth in this subdivision except as otherwise\nprovided in any paragraph of this subdivision.\n  (a) Construction work on any eligible site containing one hundred\nunits or more shall be subject to requirements in accordance with\nsections two hundred twenty and two hundred twenty-b of the labor law;\nprovided, however, that the minimum hourly rate of wages and supplements\nrequired to be paid to construction employees shall be forty dollars,\nwhich shall increase by two and one-half percent on the first day of\nJuly in the year two thousand twenty-five and by two and one-half\npercent on the first day of July in each year thereafter.\n  (b) Construction work on any eligible site containing one hundred\nfifty units or more, within Zone A, shall be subject to requirements in\naccordance with sections two hundred twenty and two hundred twenty-b of\nthe labor law; provided, however, that the minimum hourly rate of wages\nand supplements required to be paid to construction employees shall be\nthe lesser of seventy-two dollars and forty-five cents, which shall\nincrease by two and one-half percent on the first day of July in the\nyear two thousand twenty-five and by two and one-half percent on the\nfirst day of July in each year thereafter, or sixty-five percent of the\ngreatest prevailing rate of wages and supplements within a\nclassification.\n  (c) Construction work on any eligible site containing one hundred\nfifty units or more, within Zone B, shall be subject to requirements in\naccordance with sections two hundred twenty and two hundred twenty-b of\nthe labor law; provided, however, that the minimum hourly rate of wages\nand supplements required to be paid to construction employees shall be\nthe lesser of sixty-three dollars, which shall increase by two and\none-half percent on the first day of July in the year two thousand\ntwenty-five and by two and one-half percent on the first day of July in\neach year thereafter, or sixty percent of the greatest prevailing rate\nof wages and supplements within a classification.\n  (d) The owner of an eligible site shall be responsible for notifying\nthe fiscal officer and the agency at least three months prior to the\ncommencement of construction work of the location of the project, the\nanticipated construction start date, the anticipated construction end\ndate, and the existence of any project labor agreement on the eligible\nsite. Failure to provide such notice in the time and manner required\nshall subject the owner to fines and penalties not to exceed\nfive-thousand dollars per day. In addition to the fines and penalties\nset forth herein, an owner shall forfeit the tax abatements and\nexemptions provided under this section if construction commences prior\nto providing the notice required under this section.\n  (e) The owner of an eligible site shall be responsible for retaining\noriginal payroll records in accordance with section two hundred twenty\nof the labor law, as modified by paragraph (a) of this subdivision, for\na period of six years from the completion date. All payroll records\nmaintained by an owner pursuant to this subdivision shall be subject to\ninspection on request of the fiscal officer. Such owner may authorize\nthe prime contractor on the eligible site to take responsibility for\nretaining and maintaining payroll records, but will be held jointly and\nseverally liable for any violations of such contractor. All records\nobtained by the fiscal officer shall be subject to the freedom of\ninformation law.\n  (f) The fiscal officer may issue rules and regulations governing the\nprovisions of this subdivision. Violations of this subdivision shall be\ngrounds for determinations and orders pursuant to section two hundred\ntwenty-b of the labor law.\n  (g) Where a complaint is received pursuant to this subdivision, if the\nfiscal officer finds cause to believe that an applicant or any person\nacting on behalf of or as an agent of an applicant, in connection with\nthe performance of any contract for construction work pursuant to this\nsubdivision, has committed a violation of the provisions of this\nsubdivision, the fiscal officer may recapture tax abatements or\nexemptions provided pursuant to this section and/or terminate future tax\nabatements or exemptions made available pursuant to this section\npursuant to the following:\n  (i) If an applicant or any person acting on behalf of or as an agent\nof an applicant, in connection with the performance of any contract for\nconstruction work pursuant to this subdivision, has committed three\nviolations of the requirements of paragraph (a), (b), or (c) of this\nsubdivision within a five-year period, the fiscal officer may recapture\ntax abatements or exemptions provided pursuant to this section and/or\nterminate future tax abatements or exemptions made available pursuant to\nthis section, provided, however, that after a second such violation, the\napplicant shall be notified that any further violation may result in the\nrecapture of tax abatements or exemptions provided pursuant to this\nsection and/or termination of future tax abatements or exemptions made\navailable pursuant to this section and that the fiscal officer shall\npublish on its website a list of all applicants with two violations as\ndefined in this paragraph.\n  (ii) For purposes of this subdivision, a "violation" of paragraph (a),\n(b), or (c) of this subdivision shall be deemed a finding by the fiscal\nofficer that the applicant or any person acting on behalf of or as an\nagent of an applicant has failed to comply with paragraph (a), (b), or\n(c) of this subdivision and has failed to cure the deficiency within\nthree months of such finding.\n  (iii) If the fiscal officer recaptures tax abatements or exemptions\nprovided pursuant to this section and/or terminates future tax\nabatements or exemptions made available pursuant to this section for\nnoncompliance with paragraph (a), (b), or (c) of this subdivision\npursuant to this paragraph: (a) all of the restricted units shall remain\nsubject to rent stabilization and all other requirements of this section\nfor the restriction period, and any additional period expressly provided\nin this section, as if the ANNY Program benefits had not been recaptured\nor terminated; or (b) for a homeownership project, such project shall\ncontinue to comply with affordability requirements set forth in this\nsection and all other requirements of this section for the restriction\nperiod and any additional period expressly provided in this section, as\nif the ANNY Program benefits had not been recaptured or terminated.\n  (h) An eligible site shall be excluded from the requirements of\nparagraphs (a), (b), (c) and (d) of this subdivision where the\nperformance of all construction work on the eligible site is covered by\na project labor agreement.\n  (i) A contractor and owner may be excluded from the requirements of\nparagraphs (a), (b), (c) and (d) of this subdivision with respect to\nonly those construction employees of the contractor that are performing\nconstruction work on the eligible site under a collective bargaining\nagreement or a jobsite agreement that has expressly waived the\nprovisions of paragraphs (a), (b), (c) and (d) of this subdivision.\n  4. In addition to all other requirements set forth in this section, an\neligible site must, over the course of the design and construction of\nsuch eligible site, make all reasonable efforts to spend on contracts\nwith minority and women owned business enterprises at least twenty-five\npercent of the total applicable costs, as such enterprises and costs are\ndefined in rules of the agency. Such rules shall set forth required\nmeasures with respect to contracts for design and construction that are\ncomparable, to the extent practicable, to the measures used by agencies\nof the city of New York to enhance minority and women owned business\nenterprise participation in agency contracts pursuant to applicable law,\nincluding section 6-129 of the administrative code of the city of New\nYork.\n  5. Tax payments. In addition to any other amounts payable pursuant to\nthis section, the owner of any eligible site receiving ANNY Program\nbenefits shall pay, in each tax year in which such ANNY Program benefits\nare in effect, real property taxes and assessments as follows:\n  (a) with respect to each eligible multiple dwelling constructed on\nsuch eligible site, real property taxes on the assessed valuation of\nsuch land and any improvements thereon in effect during the tax year\nprior to the commencement date of such eligible multiple dwelling,\nwithout regard to any exemption from or abatement of real property\ntaxation in effect during such tax year, which real property taxes shall\nbe calculated using the tax rate in effect at the time such taxes are\ndue, provided, however, that this paragraph shall not apply to any very\nlarge rental project during the construction period or extended\nconstruction period, as applicable; and\n  (b) all assessments for local improvements.\n  6. Limitation on benefits for non-residential space. If the aggregate\nfloor area of commercial, community facility and accessory use space in\nan eligible site, other than parking which is located not more than\ntwenty-three feet above the curb level, exceeds twelve percent of the\naggregate floor area in such eligible site, any ANNY Program benefits\nshall be reduced by a percentage equal to such excess. If an eligible\nsite contains multiple tax lots, the tax arising out of such reduction\nin ANNY Program benefits shall first be apportioned pro rata among any\nnon-residential tax lots. After any such non-residential tax lots are\nfully taxable, the remainder of the tax arising out of such reduction in\nANNY Program benefits, if any, shall be apportioned pro rata among the\nremaining residential tax lots.\n  7. Calculation of benefit. Based on the certification of the agency\ncertifying the applicant's eligibility for ANNY Program benefits, the\nassessors shall certify to the collecting officer the amount of taxes to\nbe exempted.\n  8. Affordability and rent stabilization requirements. During the\nrestriction period, a large rental project and a very large rental\nproject shall comply with affordability option A, a modest rental\nproject shall comply with affordability option B, a small rental project\nshall comply with the requirements of affordability option C, and a\nhomeownership project shall comply with affordability option D. Such\nelection shall be made in the application and shall not thereafter be\nchanged.\n  (a) All rental dwelling units in an eligible multiple dwelling shall\nshare the same common entrances and common areas as market rate units in\nsuch eligible multiple dwelling and shall not be isolated to a specific\nfloor or area of an eligible multiple dwelling. Common entrances shall\nmean any area regularly used by any resident of a rental dwelling unit\nin the eligible multiple dwelling for ingress and egress from such\neligible multiple dwelling.\n  (b) Unless preempted by the requirements of a federal, state or local\nhousing program, either (i) the affordable housing units in an eligible\nmultiple dwelling shall have a unit mix proportional to the market\nunits, or (ii) at least fifty percent of the affordable housing units in\nan eligible multiple dwelling shall have two or more bedrooms and no\nmore than twenty-five percent of the affordable housing units shall have\nless than one bedroom.\n  (c) Notwithstanding any provision of rent stabilization to the\ncontrary, (i) all restricted units shall remain fully subject to rent\nstabilization both during and subsequent to the restriction period, and\n(ii) any restricted unit occupied by a tenant whose eligibility has been\napproved by the agency shall remain subject to rent stabilization until\nsuch tenant vacates such affordable housing unit where, (A) such\napproval occurred prior to the agency's denial of an application for\nANNY program benefits for the multiple dwelling containing such\nrestricted unit, or (B) such restricted unit is in a multiple dwelling\nfor which an application for ANNY program benefits has not been filed or\nhas been withdrawn after filing.\n  (d) All rent stabilization registrations required to be filed shall:\n(i) contain a designation that specifically identifies affordable\nhousing units created pursuant to this section as "ANNY Program\naffordable housing units"; (ii) contain a designation that specifically\nidentifies dwelling units that are subject to rent stabilization in\naccordance with affordability option C; and (iii) contain an explanation\nof the requirements that apply to all such restricted units.\n  (e) Failure to comply with the provisions of this subdivision that\nrequire the creation, maintenance, rent stabilization compliance and\noccupancy of restricted units or for purposes of a homeownership project\nthe failure to comply with the affordable homeownership project\nrequirements shall result in the exercise of the agency's enforcement\npowers in accordance with this section, which include, but are not\nlimited to, revocation of any ANNY Program benefits.\n  (f) Nothing in this section shall (i) prohibit the occupancy of an\naffordable housing unit by individuals or families whose income at any\ntime is less than the maximum percentage of the area median income,\nadjusted for family size, specified for such affordable housing unit\npursuant to this section, or (ii) prohibit the owner of an eligible site\nfrom requiring, upon initial rental or upon any rental following a\nvacancy, the occupancy of any affordable housing unit by such lower\nincome individuals or families.\n  (g) Following issuance of a temporary certificate of occupancy and\nupon each vacancy thereafter, an affordable housing unit shall promptly\nbe offered for rental by individuals or families whose income does not\nexceed the maximum percentage of the area median income, adjusted for\nfamily size, specified for such affordable housing unit pursuant to this\nsection and who intend to occupy such affordable housing unit as their\nprimary residence. A restricted unit shall not be (i) rented to a\ncorporation, partnership or other entity, or (ii) held off the market\nfor a period longer than is reasonably necessary to perform repairs\nneeded to make such restricted unit available for occupancy.\n  (h) A restricted unit shall not be rented on a temporary, transient or\nshort-term basis. Every lease and renewal thereof for a restricted unit\nshall be for a term of one or two years, at the option of the tenant.\n  (i) A restricted unit shall not be converted to cooperative or\ncondominium ownership.\n  (j) The agency may establish by rule such requirements as the agency\ndeems necessary or appropriate for (i) the marketing of restricted\nunits, both upon initial occupancy and upon any vacancy, (ii) monitoring\ncompliance with the provisions of this subdivision, and (iii) the\nestablishment of marketing bands for affordable housing units, and (iv)\nthe marketing and monitoring of any homeownership project that is\ngranted an exemption pursuant to this subdivision. Such requirements may\ninclude, but need not be limited to, retaining a monitor approved by the\nagency and paid for by the owner.\n  (k) Notwithstanding any provision of this section to the contrary, a\nmarket unit shall not be subject to rent stabilization unless, in the\nabsence of ANNY Program benefits, the unit would be subject to rent\nstabilization.\n  9. Building service employees. (a) For the purposes of this\nsubdivision, (i) "applicant" shall mean an applicant for ANNY Program\nbenefits and/or any successor to such applicant; and (ii) "covered\nbuilding service employer" shall mean any applicant and/or any employer\nof building service employees for such applicant, including, but not\nlimited to, a property management company or contractor.\n  (b) All building service employees employed by the covered building\nservice employer at the eligible site shall receive the applicable\nprevailing wage for the duration of the applicable benefit period,\nregardless of whether such benefits are revoked or terminated.\n  (c) The fiscal officer shall have the power to enforce the provisions\nof this subdivision. In enforcing such provisions, the fiscal officer\nshall have the power:\n  (i) to investigate or cause an investigation to be made to determine\nthe prevailing wages for building service employees; in making such\ninvestigation, the fiscal officer may utilize wage and fringe benefit\ndata from various sources, including, but not limited to, data and\ndeterminations of federal, state or other governmental agencies,\nprovided, however, that the provision of a dwelling unit shall not be\nconsidered wages or a fringe benefit;\n  (ii) to institute and conduct inspections at the site of the work or\nelsewhere;\n  (iii) to examine the books, documents and records pertaining to the\nwages paid to, and the hours of work performed by, building service\nemployees;\n  (iv) to hold hearings and, in connection therewith, to issue\nsubpoenas, administer oaths and examine witnesses; the enforcement of a\nsubpoena issued under this subdivision shall be regulated by the civil\npractice law and rules;\n  (v) to make a classification by craft, trade or other generally\nrecognized occupational category of the building service employees and\nto determine whether such work has been performed by the building\nservice employees in such classification;\n  (vi) to require the applicant to file with the fiscal officer a record\nof the wages actually paid to the building service employees and of\ntheir hours of work;\n  (vii) to delegate any of the foregoing powers to such fiscal officer's\ndeputy or other authorized representative;\n  (viii) to promulgate rules as such fiscal officer shall consider\nnecessary for the proper execution of the duties, responsibilities and\npowers conferred upon such fiscal officer by the provisions of this\nparagraph; and\n  (ix) to prescribe appropriate sanctions for failure to comply with the\nprovisions of this subdivision. For each violation of paragraph (b) of\nthis subdivision, the fiscal officer may require the payment of: (A)\nback wages and fringe benefits; (B) liquidated damages up to three times\nthe amount of the back wages and fringe benefits for willful violations;\nand/or (C) reasonable attorney's fees. If the fiscal officer finds that\nthe applicant has failed to comply with the provisions of this\nsubparagraph, he or she shall present evidence of such non-compliance to\nthe agency.\n  (d) Paragraph (b) of this subdivision shall not be applicable to:\n  (i) an eligible multiple dwelling containing less than thirty dwelling\nunits; or\n  (ii) an eligible multiple dwelling in which all of the dwelling units\nare affordable housing units and not less than fifty percent of such\naffordable housing units, upon initial rental and upon each subsequent\nrental following a vacancy are affordable to and restricted to occupancy\nby individuals or families whose household income does not exceed ninety\npercent of the area median income, adjusted for family size, at the time\nthat such household initially occupies such dwelling unit.\n  (e) The applicant shall submit a sworn affidavit with its application\ncertifying that it shall ensure compliance with the requirements of this\nsubdivision or is exempt in accordance with paragraph (d) of this\nsubdivision. Upon the agency's approval of such application, the\napplicant who is not exempt in accordance with paragraph (d) of this\nsubdivision shall submit annually a sworn affidavit to the fiscal\nofficer certifying that it shall ensure compliance with the requirements\nof this subdivision.\n  (f) The agency shall annually publish a list of all eligible sites\nsubject to the requirements of this paragraph and the affidavits\nrequired pursuant to paragraph (e) of this subdivision.\n  10. Replacement ratio. If the land on which an eligible site is\nlocated contained any dwelling units three years prior to the\ncommencement date of the first eligible multiple dwelling thereon, then\nsuch eligible multiple dwelling or dwellings built thereon shall contain\nat least one affordable housing unit for each dwelling unit that existed\non such date and was thereafter demolished, removed or reconfigured,\nprovided that if such eligible multiple dwelling or dwellings built\nthereon is a small rental project, then such eligible multiple dwelling\nor dwellings built thereon shall contain at least one restricted unit\nfor each dwelling unit that existed on such date and was thereafter\ndemolished, removed or reconfigured.\n  11. Concurrent exemptions or abatements. An eligible multiple dwelling\nreceiving ANNY Program benefits shall not receive any exemption from or\nabatement of real property taxation under any other law.\n  12. Voluntary renunciation or termination. Notwithstanding the\nprovisions of any general, special or local law to the contrary, an\nowner shall not be entitled to voluntarily renounce or terminate ANNY\nProgram benefits unless the agency authorizes such renunciation or\ntermination in connection with the commencement of a new tax exemption\npursuant to either the private housing finance law or section four\nhundred twenty-c of this title.\n  13. Termination or revocation. The agency may terminate or revoke ANNY\nProgram benefits for failure to comply with this section; provided,\nhowever, that the agency shall not terminate or revoke ANNY Program\nbenefits for a failure to comply with subdivision three of this section.\nIf a covered building service employer has committed three violations of\nthe requirements of paragraph (b) of subdivision nine of this section\nwithin a five-year period, the agency may revoke any benefits associated\nwith such eligible multiple dwelling under this section. For purposes of\nthis subdivision, a "violation" of paragraph (b) of subdivision nine of\nthis section shall be deemed a finding by the fiscal officer that the\ncovered building service employer has failed to comply with paragraph\n(b) of subdivision nine of this section and has failed to cure the\ndeficiency within three months of such finding. Provided, however, that\nafter a second such violation, the applicant shall be notified that any\nfurther violation may result in the revocation of benefits under this\nsection and that the fiscal officer shall publish on its website a list\nof all applicants with two violations as defined in this subdivision. If\nANNY Program benefits are terminated or revoked for noncompliance with\nthis section: (a) all of the restricted units shall remain subject to\nrent stabilization and all other requirements of this section for the\napplicable restriction period, and any additional period expressly\nprovided in this section, as if the ANNY Program benefits had not been\nterminated or revoked; or (b) for a homeownership project, such project\nshall continue to comply with affordability requirements set forth in\nthis section and all other requirements of this section for the\nrestriction period and any additional period expressly provided in this\nsection, as if the ANNY Program benefits had not been terminated or\nrevoked.\n  14. Powers cumulative. The enforcement provisions of this section\nshall not be exclusive, and are in addition to any other rights,\nremedies, or enforcement powers set forth in any other law or available\nat law or in equity.\n  15. Multiple tax lots. If an eligible site contains multiple tax lots,\nan application may be submitted with respect to one or more of such tax\nlots. The agency shall determine eligibility for ANNY Program benefits\nbased upon the tax lots included in such application and benefits for\neach multiple dwelling shall be based upon the completion date of such\nmultiple dwelling.\n  16. Applicant registration. (a) Prospective applicants for ANNY\nProgram benefits pursuant to this section shall file with the agency a\nform supplied by the agency which: (i) states an intention to file for\nsuch benefits under the provisions of this subdivision; (ii) includes\nthe commencement date; and (iii) establishes the intended number of\ntotal dwelling units and, if applicable, restricted units. The agency\nshall promulgate such form no later than ninety days after the effective\ndate of this section.\n  (b) The form described in paragraph (a) of this subdivision shall be\nfiled: (i) for projects with a commencement date before the effective\ndate of this section, no later than six months after such effective date\nor six months after the agency promulgates the form described in\nparagraph (a) of this subdivision, whichever is later; or (ii) for\nprojects with a commencement date on or after the effective date of this\nsection, no later than six months after such commencement date or six\nmonths after the agency promulgates the form described in paragraph (a)\nof this subdivision, whichever is later.\n  (c) Applicants who fail to comply with the requirements of this\nsubdivision shall be subject to a penalty not to exceed one hundred\npercent of the application filing fee otherwise payable pursuant to\nsubdivision eighteen of this section.\n  17. Applications. (a) The application with respect to any eligible\nmultiple dwelling shall be filed with the agency not later than one year\nafter the completion date of such eligible multiple dwelling.\n  (b) Notwithstanding the provisions of any general, special or local\nlaw to the contrary, the agency may require by rule that applications be\nfiled electronically.\n  (c) The agency may rely on certification by an architect or engineer\nsubmitted by an applicant in connection with the filing of an\napplication. A false certification by such architect or engineer shall\nbe deemed to be professional misconduct pursuant to section sixty-five\nhundred nine of the education law. Any licensee found guilty of such\nmisconduct under the procedures prescribed in section sixty-five hundred\nten of the education law shall be subject to the penalties prescribed in\nsection sixty-five hundred eleven of the education law and shall\nthereafter be ineligible to submit a certification pursuant to this\nsection.\n  (d) The agency shall not require that the applicant demonstrate\ncompliance with the requirements of subdivision three of this section as\na condition to approval of the application.\n  18. Filing fee. (a) The agency may require a filing fee of: (i) three\nthousand dollars per dwelling unit in connection with any application\nfor an eligible site consisting of more than five and less than eleven\nresidential rental dwelling units; (ii) four thousand dollars per\ndwelling unit in connection with any application for an eligible site\nconsisting of more than eleven units and less than one hundred\nresidential dwelling units; (iii) four thousand dollars per dwelling\nunit in connection with any application for a homeownership project; and\n(iv) five thousand dollars per dwelling unit in connection with any\napplication for an eligible site consisting of one hundred or more\nresidential dwelling units.\n  (b) Notwithstanding the provisions contained in paragraph (a) of this\nsubdivision, the agency may promulgate rules: (i) imposing a lesser fee\nfor eligible sites containing eligible multiple dwellings constructed\nwith the substantial assistance of grants, loans or subsidies provided\nby a federal, state or local governmental agency or instrumentality\npursuant to a program for the development of affordable housing; and\n(ii) requiring a portion of the filing fee to be paid upon the\nsubmission of the information the agency requires in advance of\napproving the commencement of the marketing process for a modest rental\nproject, a large rental project, or a very large rental project.\n  19. Rules. Except as provided in subdivisions three and nine of this\nsection, the agency shall have the sole authority to enforce the\nprovisions of this section and may promulgate rules to carry out the\nprovisions of this section.\n  20. Reporting. On or before June thirtieth of each year, the\ncommissioner of the agency shall issue a report to the governor, the\ntemporary president of the senate and the speaker of the assembly\nsetting forth the number of total projects and units created by this\nsection by year, level of affordability, and community board, the cost\nof the ANNY Program, and other such factors as the commissioner of the\nNew York city department of housing preservation and development deems\nappropriate. The New York city department of housing preservation and\ndevelopment may request and shall receive cooperation and assistance\nfrom all departments, divisions, boards, bureaus, commissions, public\nbenefit corporations or agencies of the state of New York, the city of\nNew York or any other political subdivisions thereof, or any entity\nreceiving benefits pursuant to this section.\n  21. Penalties for violations of affordability and rent stabilization\nrequirements. (a) On and after the expiration date of the ten year\nbenefit, twenty year benefit, thirty-five year benefit, or forty year\nbenefit, as applicable, the agency may impose, after notice and an\nopportunity to be heard, a fine for any violation of the affordability\nand rent stablization requirements established pursuant to subdivision\neight of this section by such small rental project, modest rental\nproject, large rental project, very large rental project, or\nhomeownership project. The agency shall establish a schedule and method\nof calculation of such fines pursuant to subdivision nineteen of this\nsection.\n  (b) A fine under this subdivision may be imposed against the owner of\nthe eligible site containing such small rental project, modest rental\nproject, large rental project, very large rental project, or\nhomeownership project at the time the violation occurred, even if such\nowner no longer owns such eligible site. A failure to pay such fine may\nresult in a lien and such other remedies as may be available pursuant to\napplicable law and regulation.\n
N.Y. RSS Law § 19-A — New York Code / Act RSS / Article 2 / Title 2 / Section 19-A
Employer contributions for the two thousand ten - two thousand eleven fiscal year and subsequent fiscal years
Status: in_force

§ 19-a. Employer contributions for the two thousand ten - two thousand\neleven fiscal year and subsequent fiscal years. a. In addition to the\ndefinitions in section two of this article, when used in this section:\n  (1) "Amortizing employer" shall mean an employer that elects to\namortize a portion of the employer's annual bill pursuant to paragraph\none of subdivision d of this section for the two thousand ten - two\nthousand eleven fiscal year, or any subsequent fiscal year, pursuant to\nthe system graded contribution rate regardless of whether the employer\nhas subsequently paid in full all such amortized amounts, and that does\nnot elect to amortize as an alternative amortizing employer for the two\nthousand thirteen - two thousand fourteen fiscal year.\n  (1-a) "Alternative amortizing employer" shall mean a county, city,\ntown, village, school district, board of cooperative educational\nservices, or public benefit corporation that operates a public general\nhospital located in the county of Westchester, the county of Erie, or\nthe county of Nassau that, on a form prepared by the comptroller, elects\nto and does amortize a portion of the employer's annual bill pursuant to\nparagraph one of subdivision d of this section for the two thousand\nthirteen - two thousand fourteen fiscal year pursuant to the alternative\nsystem graded contribution rate, regardless of whether the employer has\nsubsequently paid in full all such amortized amounts.\n  (2) "Amount eligible for amortization" for a given fiscal year shall\nmean the amount by which an employer's actuarial contribution for such\nfiscal year exceeds the employer's graded contribution for the same\nfiscal year, less any amount from the employer contribution reserve fund\napplied to reduce the employer's payment to the retirement system for\nthe fiscal year, provided, however, that if the employer's average\nactuarial contribution rate for the fiscal year is less than nine and\none-half percent, then the amount eligible for amortization shall be\nzero.\n  (3) "Employer's actuarial contribution" for a given fiscal year shall\nmean an employer's annual bill for such fiscal year exclusive of\ndeficiency contributions and payments on account of group term life\ninsurance, adjustments relating to prior fiscal years' obligations,\nretirement incentives and prior amortizations.\n  (4) "Employer's annual bill" shall mean for a given fiscal year the\nsum of the following amounts: (i) an employer's normal contributions for\nthe fiscal year determined in accordance with paragraph one of\nsubdivision b of section twenty-three of this article and the\ncomprehensive structural reform program implemented pursuant to\nsubdivision b of section twenty-three-a of this article, including the\nprovisions of subdivision b of section twenty-three-a of this article\nrelating to the required minimum annual contribution of four and\none-half percent of pensionable salaries; (ii) the employer's deficiency\ncontributions and administration contributions for the fiscal year\ndetermined in accordance with paragraphs two and three of subdivision b\nof section twenty-three of this article; and (iii) any payments by the\nemployer due in the fiscal year on account of group term life insurance,\nadjustments relating to prior fiscal years' obligations, retirement\nincentives and prior amortizations.\n  (5) "Employer's average actuarial contribution rate" for a given\nfiscal year shall mean an employer's actuarial contribution for such\nfiscal year divided by the employer's payroll for the previous fiscal\nyear.\n  (6) "Employer contribution reserve fund" or "fund" shall mean the\nemployer contribution reserve fund established pursuant to subdivision e\nof this section.\n  (7) "Employer's graded contribution" for a given fiscal year shall\nmean the amount determined by applying the employer's graded\ncontribution rate or the alternative system graded contribution rate for\nsuch fiscal year to an employer's payroll for the previous fiscal year.\n  (8) "Employer's graded payment" for a given fiscal year shall mean the\namount by which an employer's graded contribution for such fiscal year\nexceeds the employer's actuarial contribution for the same fiscal year.\n  (9) "Prior amortization" shall mean with respect to a given fiscal\nyear any payment due in such fiscal year on account of an obligation\nfrom a prior fiscal year that an employer is permitted to pay to the\nretirement system on an amortized basis.\n  (10) "System average actuarial contribution rate" for a given fiscal\nyear shall mean the sum of all employers' actuarial contributions for\nsuch fiscal year divided by the sum of all employers' payroll for the\nprevious fiscal year.\n  (11) "System graded contribution rate" for a given fiscal year shall\nmean the graded contribution rate for the retirement system as a whole\ndetermined for such fiscal year pursuant to subdivision c of this\nsection.\n  (12) "Alternative system graded contribution rate" for a given fiscal\nyear shall mean the graded contribution rate for the retirement system\nas a whole determined for such fiscal year pursuant to subdivision c-1\nof this section.\n  (13) "Employer's graded contribution rate" for a given fiscal year\nshall mean (i) the system graded contribution rate for such fiscal year,\nor (ii) in the case of an individual employer for which a graded\ncontribution rate has been determined pursuant to paragraph three of\nsubdivision c of this section, the graded contribution rate for the\nindividual employer for such fiscal year.\n  b. Notwithstanding the provisions of this chapter or any other law to\nthe contrary, the comptroller, in his or her discretion, shall have\nauthority to implement this section. If the comptroller elects to\nimplement this section, the provisions of this section shall apply to\nthe payment of employer contributions for the fiscal year commencing on\nApril first, two thousand ten, and for subsequent fiscal years. If the\ncomptroller, within his or her discretion, elects to implement the\nalternative system graded contribution rate as provided by subdivision\nc-1 of this section, the provisions of paragraph one-a of subdivision d\nof this section shall apply to the payment of employer contributions for\nthe fiscal year commencing on April first, two thousand thirteen, and\nfor subsequent fiscal years.\n  c. For each fiscal year to which the provisions of this section apply,\nthe comptroller shall determine a graded contribution rate for the\nretirement system as a whole in the manner provided in this subdivision.\n  (1) For the two thousand ten - two thousand eleven fiscal year the\nsystem graded contribution rate shall be nine and one-half percent.\n  (2) For the two thousand eleven - two thousand twelve fiscal year, and\nsubsequent fiscal years, system graded contribution rates shall be\ndetermined as follows:\n  (i) if the system average actuarial contribution rate for a given\nfiscal year is at least nine and one-half percent and exceeds the system\ngraded contribution rate for the immediately preceding fiscal year by\nmore than one percentage point, then the system graded contribution rate\nfor the given fiscal year shall equal the system graded contribution\nrate for the immediately preceding fiscal year plus one percentage\npoint, provided, however, that in no event shall the system graded\ncontribution rate be less than nine and one-half percent;\n  (ii) if the system average actuarial contribution rate for a given\nfiscal year is at least nine and one-half percent and either equals the\nsystem graded contribution rate for the immediately preceding fiscal\nyear or exceeds the system graded contribution rate for the immediately\npreceding fiscal year by one percentage point or less, then the system\ngraded contribution rate for the given fiscal year shall equal the\nsystem average actuarial contribution rate for such fiscal year,\nprovided, however, that in no event shall the system graded contribution\nrate be less than nine and one-half percent;\n  (iii) if the system average actuarial contribution rate for a given\nfiscal year is less than nine and one-half percent and greater than the\nsystem graded contribution rate for the immediately preceding fiscal\nyear, then the system graded contribution rate for the given fiscal year\nshall equal the system actuarial contribution rate for such fiscal year;\n  (iv) if the system average actuarial contribution rate for a given\nfiscal year is smaller than the system graded contribution rate for the\nimmediately preceding fiscal year by more than one percentage point,\nthen the system graded contribution rate for the given fiscal year shall\nequal the system graded contribution rate for the immediately preceding\nfiscal year minus one percentage point; and\n  (v) if the system average actuarial contribution rate for a given\nfiscal year either equals the system graded contribution rate for the\nimmediately preceding fiscal year or is smaller than the system graded\ncontribution rate for the immediately preceding fiscal year by one\npercentage point or less, then the system graded contribution rate for\nthe given fiscal year shall equal the system actuarial contribution rate\nfor such fiscal year.\n  (3) The comptroller shall determine a graded contribution rate for\nindividual employers as provided in this paragraph. The graded\ncontribution rate for an individual employer is the product of the\nsystem's graded contribution rate with the ratio of the employer's\naverage actuarial contribution rate to the system's average actuarial\ncontribution rate, not to exceed one hundred percent of the system's\ngraded contribution rate.\n  c-1. For each fiscal year to which the provisions of this section\napply, the comptroller shall determine an alternative system graded\ncontribution rate for the retirement system as a whole in the manner\nprovided in this subdivision.\n  (1) For the two thousand thirteen - two thousand fourteen fiscal year\nand the two thousand fourteen - two thousand fifteen fiscal year, the\nalternative system graded contribution rate shall be twelve percent.\n  (2) For the two thousand fifteen - two thousand sixteen fiscal year\nand for subsequent fiscal years, the alternative system graded\ncontribution rates shall be determined as follows:\n  (i) if the system average actuarial contribution rate for a given\nfiscal year is at least nine and one-half percent and exceeds the\nalternative system graded contribution rate for the immediately\npreceding fiscal year by more than one-half percentage point, then the\nalternative system graded contribution rate for the given fiscal year\nshall equal the alternative system graded contribution rate for the\nimmediately preceding fiscal year plus one-half percentage point,\nprovided, however, that in no event shall the alternative system graded\ncontribution rate be less than nine and one-half percent;\n  (ii) if the system average actuarial contribution rate for a given\nfiscal year is at least nine and one-half percent and either equals the\nalternative system graded contribution rate for the immediately\npreceding fiscal year or exceeds the alternative system graded\ncontribution rate for the immediately preceding fiscal year by one-half\npercentage point or less, then the alternative system graded\ncontribution rate for the given fiscal year shall equal the system\naverage actuarial contribution rate for such fiscal year, provided,\nhowever, that in no event shall the alternative system graded\ncontribution rate be less than nine and one-half percent;\n  (iii) if the system average actuarial contribution rate for a given\nfiscal year is less than nine and one-half percent and greater than the\nalternative system graded contribution rate for the immediately\npreceding fiscal year, then the alternative system graded contribution\nrate for the given fiscal year shall equal the system actuarial\ncontribution rate for such fiscal year;\n  (iv) if the system average actuarial contribution rate for a given\nfiscal year is smaller than the alternative system graded contribution\nrate for the immediately preceding fiscal year by more than one-half\npercentage point, then the alternative system graded contribution rate\nfor the given fiscal year shall equal the alternative system graded\ncontribution rate for the immediately preceding fiscal year minus\none-half percentage point; and\n  (v) if the system average actuarial contribution rate for a given\nfiscal year either equals the alternative system graded contribution\nrate for the immediately preceding fiscal year or is smaller than the\nalternative system graded contribution rate for the immediately\npreceding fiscal year by one-half percentage point or less, then the\nalternative system graded contribution rate for the given fiscal year\nshall equal the system actuarial contribution rate for such fiscal year.\n  d. (1) For any given fiscal year for which an employer's average\nactuarial contribution rate exceeds the employer graded contribution\nrate, the employer shall pay to the retirement system an amount equal to\nthe employer's annual bill for such year or, in lieu of paying the\nentire annual bill, the employer may pay an amount equal to the\nemployer's annual bill less all or a portion of the employer's amount\neligible for amortization for the fiscal year. If in accordance with\nthis paragraph the employer's payment to the retirement system is less\nthan the entire amount of the employer's annual bill, then the\ndifference between the employer's annual bill, and the amount actually\npaid by the employer to the retirement system exclusive of any amount\nfrom the employer contribution reserve fund applied to reduce the\nemployer's payment, shall be the amount amortized for the fiscal year.\nThe amount amortized for the fiscal year shall be paid to the retirement\nsystem in equal annual installments over a ten-year period, with\ninterest on the unpaid balance at a rate determined by the comptroller\nwhich approximates a market rate of return on taxable fixed rate\nsecurities with similar terms issued by comparable issuers, and with the\nfirst installment due in the immediately succeeding fiscal year.\nProvided however that, notwithstanding any provision of law to the\ncontrary and at the sole discretion of the director of the division of\nthe budget, the state as an amortizing employer may prepay to the\nretirement system the total amount of principal due for any such annual\ninstallment or installments for a given fiscal year prior to the\nexpiration of the ten-year amortization period. In the event the state\nelects to make such prepayment, the director of the division of budget\nmust identify the fiscal year or years for which the total principal\namount due for the annual installment is being prepaid. In any fiscal\nyear for which the director of the division of the budget identifies\nsuch prepayment is being made, the state (i) shall not be required to\nmake a payment of principal to the retirement system for such fiscal\nyear, and (ii) shall pay to the retirement system annual interest on the\nremaining principal balance at the rate originally set by the\ncomptroller when the state first elected to amortize in accordance with\nthis paragraph. Nothing contained herein shall permit the state to\nextend the amortization period originally established in accordance with\nthis paragraph beyond the original ten-year amortization period.\n  (1-a) For any given fiscal year for which an employer's average\nactuarial contribution rate exceeds the alternative system graded\ncontribution rate, the employer shall pay to the retirement system an\namount equal to the employer's annual bill for such year or, in lieu of\npaying the entire annual bill, the employer may pay an amount equal to\nthe employer's annual bill less all or a portion of the employer's\namount eligible for amortization for the fiscal year. If in accordance\nwith this paragraph the employer's payment to the retirement system is\nless than the entire amount of the employer's annual bill, then the\ndifference between the employer's annual bill, and the amount actually\npaid by the employer to the retirement system exclusive of any amount\nfrom the employer contribution reserve fund applied to reduce the\nemployer's payment, shall be the amount amortized for the fiscal year.\nThe amount amortized for the fiscal year shall be paid to the retirement\nsystem in equal annual installments over a twelve year period, with\ninterest on the unpaid balance at a rate determined by the comptroller\nwhich shall be the twelve year interpolated rate based on the most\nrecently published yield to maturity of a ten year and twenty year U.S.\nTreasury Security plus one hundred basis points.\n  (2) For any given fiscal year for which the employer graded\ncontribution rate equals or exceeds an amortizing employer's average\nactuarial contribution rate, the amortizing employer shall pay to the\nretirement system an amount equal to the employer's annual bill for such\nyear plus the employer's graded payment for the fiscal year.\n  (i) If the amortizing employer's annual bill for the fiscal year does\nnot include an amount attributable to a prior amortization, then the\nemployer's graded payment shall be paid into the employer contribution\nreserve fund provided for in subdivision e of this section and credited\nto an account within such fund established for the employer.\n  (ii) If the amortizing employer's annual bill for the fiscal year\nincludes an amount attributable to a prior amortization, the employer's\ngraded payment shall be used first to eliminate the amount of the\nemployer's unpaid prior amortization balances in chronological order\nstarting with the oldest prior amortization balance. When in any fiscal\nyear the employer's graded payment eliminates all balances owed on the\nemployer's prior amortizations, any remaining portion of the employer's\ngraded payment for such fiscal year, and the employer's graded payment\nin any subsequent fiscal year in which the amortizing employer has no\nunpaid prior amortizations, shall be paid into the employer contribution\nreserve fund provided for in subdivision e of this section and credited\nto an account within such fund established for the employer.\n  (2-a) For any given fiscal year for which the alternative system\ngraded contribution rate equals or exceeds an alternative amortizing\nemployer's average actuarial contribution rate, the alternative\namortizing employer shall pay to the retirement system an amount equal\nto the employer's annual bill for such year plus the employer's graded\npayment for the fiscal year.\n  (i) If the alternative amortizing employer's annual bill for the\nfiscal year does not include an amount attributable to a prior\namortization, then the employer's graded payment shall be paid into the\nemployer contribution reserve fund provided for in subdivision e of this\nsection and credited to an account within such fund established for the\nemployer.\n  (ii) If the alternative amortizing employer's annual bill for the\nfiscal year includes an amount attributable to a prior amortization, the\nemployer's graded payment shall be used first to eliminate the amount of\nthe employer's unpaid prior amortization balances in chronological order\nstarting with the oldest prior amortization balance. When in any fiscal\nyear the employer's graded payment eliminates all balances owed on the\nemployer's prior amortizations, any remaining portion of the employer's\ngraded payment for such fiscal year, and the employer's graded payment\nin any subsequent fiscal year in which the amortizing employer has no\nunpaid prior amortizations, shall be paid into the employer contribution\nreserve fund provided for in subdivision e of this section and credited\nto an account within such fund established for the employer.\n  (3) Nothing in this subdivision shall be construed as prohibiting an\nemployer from pre-paying any prior amortization.\n  e. (1) Notwithstanding any law to the contrary, there shall be\nmaintained separate and apart from the other funds of the retirement\nsystem an employer contribution reserve fund, the assets of which shall\nnot be used or invested in a manner contrary to the provisions of this\nsubdivision. The fund shall consist of all employer contributions\nrequired to be deposited into the fund pursuant to subdivision d of this\nsection. Within such fund there shall be a separate account for each\nemployer making such contributions and payments.\n  (2) For any given fiscal year for which (i) the system actuarial\ncontribution rate exceeds nine and one-half percent of payroll as of the\nend of the previous fiscal year, and (ii) an employer's average\nactuarial contribution rate exceeds the employer's graded contribution\nrate or the alternative employer's graded contribution rate, the balance\nin the employer's account within such fund shall be applied to reduce\nthe employer's payment to the retirement system for such fiscal year in\nan amount not to exceed the difference between the employer's actuarial\ncontribution and the employer's graded contribution for the fiscal year.\n  (3) Notwithstanding the provisions of paragraph two of this\nsubdivision, if at the close of any given fiscal year the balance of an\nemployer's account within the fund exceeds the employer's actuarial\ncontribution for the previous fiscal year, no graded payment shall be\nrequired or allowed.\n  (4) The assets of the fund shall be invested in only the following\ntypes of investments:\n  (i) obligations of the United States of America or in obligations\nguaranteed by agencies of the United States of America where the payment\nof principal and interest are guaranteed by the United States of America\nor in obligations of the state of New York;\n  (ii) general obligation bonds and notes of any state other than this\nstate, provided that such bonds and notes receive the highest rating of\nat least one independent rating agency;\n  (iii) obligations of, or instruments issued by or fully guaranteed as\nto principal and interest by, any agency or instrumentality of the\nUnited States acting pursuant to a grant of authority from the congress\nof the United States, including, but not limited to, any federal home\nloan bank or banks, the Tennessee valley authority, the federal national\nmortgage association, the federal home loan mortgage corporation and the\nUnited States postal service;\n  (iv) certificate of deposits that are fully secured by the issuer by\ndepositing with the comptroller direct or indirect obligations of the\nUnited States or its agencies or a letter of credit issued by the\nFederal Home Loan Bank; and\n  (v) obligations of any corporation organized under the laws of any\nstate in the United States maturing within two hundred seventy days\nprovided that such obligations receive the highest rating of two\nindependent rating services designated by the comptroller.\n  (5) At the close of each fiscal year, the amount of interest and\nearnings attributable to each employer's account shall be computed by\nthe actuary and certified to the comptroller, who shall thereupon credit\neach employer's account in accordance therewith.\n  (6) The assets of the fund shall be excluded from the annual valuation\nof the assets and liabilities of the funds of the retirement system\nrequired by section eleven of this title. The assets of the fund shall\nnot be used to finance increases in pension benefits.\n  f. (1) An amortizing employer may elect to terminate participation in\nthe contribution stabilization program provided that such employer shall\nhave paid in full all such prior year amortization amounts including\ninterest as determined by the comptroller. Furthermore, any amortizing\nemployer that has terminated participation in the contribution\nstabilization program may re-enter the program in a year in which the\nemployer is eligible to amortize and their employer contribution reserve\nfund has been depleted.\n  (2) An alternative amortizing employer may elect to terminate\nparticipation in the alternative contribution stabilization program\nprovided that such employer shall have paid in full all such prior year\namortization amounts including interest as determined by the\ncomptroller. Furthermore, any alternative amortizing employer that has\nterminated participation in the alternative contribution stabilization\nprogram may not re-enter the alternative contribution stabilization\nprogram; provided, however, such employer may enter the regular\ncontribution stabilization program as set forth in paragraph one of this\nsubdivision.\n  (3) In order to terminate participation in the contribution\nstabilization or alternative contribution stabilization program, such\nemployer must file an election on a form prescribed by the comptroller.\nSuch election is subject to review and approval by the comptroller.\n  (4) Termination shall take effect for the fiscal year billing cycle\nfollowing the fiscal year of approval. An employer who has been approved\nto terminate from the contribution stabilization or alternative\ncontribution stabilization program pursuant to this section shall not be\nrequired to make a graded payment starting in the following fiscal year\nbilling cycle.\n  (5) In the event an employer in the contribution stabilization program\nor alternative contribution stabilization program terminates\nparticipation pursuant to this section, any such balance in their\nemployer contribution reserve fund shall be applied to the employer's\nannual bill in the maximum amount permitted under paragraph two of\nsubdivision e of this section, for the following fiscal year and\ncontinue to be applied to future annual bills until the reserve fund is\ndepleted.\n
N.Y. PBH Law § 2723 — New York Code / Act PBH / Article 27-B / Title 2 / Section 2723
Centers for treatment of hypertension; establishment by commissioner
Status: in_force

§ 2723. Centers for treatment of hypertension; establishment by\ncommissioner.  Pursuant to rules and regulations of the department, the\ncommissioner shall establish such centers throughout the state as he\ndeems necessary to provide a program of treatment and care for\nhypertension and promote the diagnosis, screening, evaluation and\nmethods of treatment of hypertension. The commissioner shall also\ndesignate the geographic areas to be served by such center and may\nprovide for the proper administration of such centers.\n
N.Y. RSS Law § 302 — New York Code / Act RSS / Article 8 / Title 2 / Section 302
Definitions
Status: in_force

§ 302. Definitions. The following words and phrases as used in this\narticle shall have the following meanings unless a different meaning is\nplainly required by the context:\n  1. "Accumulated contributions." The sum of all the amounts deducted\nfrom the compensation of a member or contributed by him, standing to the\ncredit of his individual account in the annuity savings fund together\nwith regular interest and special interest, if any, thereon.\n  2. "Annual compensation."\n  a. The salary or wages annually earnable by a member, including\nmaintenance, or any allowance in lieu thereof, received by the member.\n  b. The compensation earnable and any allowance of expenses or\nmaintenance, or any allowance in lieu thereof, received by a member as a\ndelegate, officer or employee of the conventions to revise and amend the\nconstitution of the state in the years nineteen hundred thirty-eight or\nnineteen hundred sixty-seven or both.\n  3. "Annuity." The annual allowance for life, payable in monthly\ninstallments and derived from a member's accumulated contributions made\npursuant to this article.\n  4. "Annuity reserve." The present value of all payments to be made on\naccount of any annuity or benefit in lieu of any annuity granted as\nprovided in this article, computed upon the basis of regular interest\nand such mortality tables as shall be adopted by the comptroller.\n  5. "Beneficiary." Any person in receipt of a retirement allowance, or\nother benefit pursuant to this article.\n  6. "Comptroller." The comptroller of the state.\n  7. "Department." Any agency of an employer or any unit of government\nemploying persons who are or may be entitled to become members of the\npolice and fire retirement system.\n  8. "Employer." The state, a participating employer, and any other unit\nof government or organization obligated or agreeing, under this article,\nto make contributions to the retirement system on behalf of its police\nofficers and firefighters.\n  9. "Final average salary."\n  a. The average annual compensation of a member for credited government\nservice not exceeding his three years of credited government service\nimmediately preceding his date of retirement.\n  b. In the case of a member having credit for three years or more of\nmember service, such term shall mean his highest average annual\ncompensation earned during any three consecutive years of member service\nfor which he is credited, provided that a member by written request,\nfiled with the comptroller prior to the effective date of retirement and\nin form satisfactory to the comptroller, may select any other period of\nthree consecutive years of member service for which he is credited.\n  c. In the case of a member who:\n  (1) Served as a supervisor of a town when such town was not a\nparticipating employer, and\n  (2) Was paid for such services on a fee basis, and\n  (3) Upon the town's subsequently becoming a participating employer,\nhas paid contributions to the police and fire retirement system with\nrespect to salary received for prior county services,\nsuch term shall mean, at the option of such member, his or her average\nannual compensation, including such fees and salary, earned by him or\nher during any three consecutive years of service with such municipality\nselected by the applicant prior to the date of his or her retirement.\n  d. By the adoption, filing and approval, where required, of a\nresolution in the manner provided by section three hundred thirty or\nthree hundred thirty-one of this article, as the case may be, a\nparticipating employer may elect to provide that "Final Average Salary"\nshall mean the regular compensation earned from such participating\nemployer by a member during the twelve months of actual service\nimmediately preceding the date of such employee's retirement, exclusive\nof any lump sum payments for sick leave, or accumulated vacation credit,\nor any form of termination pay; provided, however, if the compensation\nearned in said twelve months exceeds that of the previous twelve months\nby more than twenty per centum, the amount in excess of twenty per\ncentum shall be excluded in the computation of final average salary;\nprovided further, however, that the benefits computed pursuant to this\nparagraph shall be payable unless the member would otherwise be entitled\nto a greater benefit under other provisions of this subdivision, in\nwhich case such greater benefit shall be payable.\n  e. (1) Notwithstanding the provisions of paragraph d of this\nsubdivision and of section four hundred thirty-one of this chapter,\ncompensation earned for working vacations shall be considered regular\ncompensation for the purpose of calculating the final average salary\nunder paragraph d of this subdivision of a member whose employer elects\nthe benefit provided under this paragraph and to assume the additional\ncost. The benefit provided for in this paragraph shall be conditioned\nupon the participating employer electing, in a manner similar to that\nprovided in subdivision a of section three hundred thirty of this\narticle, to provide this benefit and assume the additional cost thereof.\nThe additional cost for the election of this option, for a member whose\nemployer is a unit of government in the city of Buffalo, may require a\npast service cost which shall be borne over a five year period from the\ndate of election. The first year payment shall not exceed $1.35 million,\nwith the balance to be paid in four equal annual payments. Such election\nshall only apply to all of the eligible employees who retired on or\nbefore the effective date of this paragraph. Such election must be filed\nwith the comptroller on or before December thirty-first, nineteen\nhundred ninety; provided, however, for a member whose employer is a unit\nof government in the city of Buffalo, such election must be filed with\nthe comptroller on or before December thirty-first, nineteen hundred\nninety-three.\n  (2) The benefit provided for in this paragraph shall be paid from\nadditional contributions made by the appropriate participating employer\non account of such members. The actuarial present value of the\nadditional benefits payable pursuant to the provisions of this paragraph\nshall be funded over a five year period. The amount of the annual\npayment in each of the five years shall be determined by the retirement\nsystem actuary and it shall be paid by each of the electing employers\nfor each employee who receives the benefits payable under this\nparagraph. Upon approval of the comptroller, the amount of such required\ncontributions shall be certified by him to the fiscal officer of the\nelecting employer.\n  (3) An employer who makes an election under this paragraph shall\nprepare and file with the retirement system a list of the names and\nsocial security numbers of all its employees who retired on or before\nthe effective date of this paragraph who received compensation for\nworking vacation during their last twenty-four months of service. The\nlist shall also contain the amount of working vacation compensation\nearned by each employee during the last twelve months of service.\n  (4) For the purposes of this paragraph, the term employer shall mean\nonly a city with a population in excess of fifty thousand in the most\nrecent decennial census recorded prior to the effective date of this\nparagraph.\n  10. "Fiscal year." Any year commencing April first and ending March\nthirty-first next following.\n  11. "Police or fire service." Paid service as follows:\n  a. Service as an officer or member of the state police force in the\nexecutive department.\n  b. Service as an officer or member of a police force or department of\na state park authority or commission.\n  c. Service as an officer or member of an organized police force or\ndepartment of any county, city, town, village, police district,\nauthority or other participating employer.\n  d. Service as an officer or member of an organized fire department of\nany county, city, town, village or fire district or other participating\nemployer.\n  e. Service as other than an officer or member of an organized police\nor fire department and for which credit is given under the provisions of\nsections three hundred eighty-one, three hundred eighty-one-a, three\nhundred eighty-three, three hundred eighty-three-a, three hundred\neighty-four, three hundred eighty-four-a, three hundred eighty-four-b,\nthree hundred eighty-five, three hundred eighty-five-a, three hundred\neighty-six, three hundred eighty-seven, three hundred eighty-eight.\n  * f. Service as a sworn police officer of the division of law\nenforcement in the department of environmental conservation.\n  * NB There are two paragraph f's\n  * f. Service as a sworn police officer of the capital police force in\nthe office of general services.\n  * NB There are two paragraph f's\n  g. Service as a fire chief-airport, firefighter-airport, or fire\ncaptain-airport, with the county of Monroe. Such persons shall be deemed\nfirefighters and members of an organized fire department for all\npurposes under this chapter.\n  h. Service as an aircraft rescue firefighter with the Niagara frontier\ntransportation authority.\n  i. Service as a university police officer appointed by the state\nuniversity of New York pursuant to paragraph l of subdivision two of\nsection three hundred fifty-five of the education law.\n  j. Service as a supervisor of forest ranger services; assistant\nsupervisor of forest ranger services; forest ranger 3; forest ranger 2;\nforest ranger 1 employed by the state department of environmental\nconservation or sworn officer of the division of forest protection and\nfire management in the department of environmental conservation\nresponsible for wild land search and rescue, wild land fire management\nin the state as prescribed in subdivision eighteen of section 9-0105 and\ntitle eleven of article nine of the environmental conservation law,\nexercising care, custody and control of state lands administered by the\ndepartment of environmental conservation.\n  k. Service as an investigator or sworn officer of the New York\nWaterfront Commission or the waterfront commission of New York harbor.\n  12. "Government service." Paid service as follows:\n  a. Service as an officer or employee of an employer, including service\n  (1) As a delegate, officer or employee of the conventions to revise\nand amend the constitution of the state in the years nineteen hundred\nthirty-eight or nineteen hundred sixty-seven or both, or\n  (2) Rendered to a village which became a city on or before May\ntwenty-fourth, nineteen hundred twenty-three.\n  b. Service as a public school teacher in the state rendered while\ncontributing to a local retirement system, subsequently absorbed by the\nstate teachers' retirement system, and where the contributions made\nthereto were not returned to such contributor.\n  c. Teaching service in an institution for the instruction of the deaf,\nmute or the blind, which receives state pupils whose instruction and\nsupport are paid for by the state or a participating employer.\n  d. Library service from July first, nineteen hundred twenty-two, only\nto the extent that such service is paid from appropriations by a\nparticipating employer.\n  e. Service in any city or county institution that became a state\ninstitution on or before May eleventh, nineteen hundred twenty, only to\nthe extent that such service is paid for by the state or by such\ninstitution.\n  12-a. "Infant." Any person who has not attained the age of eighteen\nyears.\n  13. "Local legislative body."\n  a. In the case of a county, the board of supervisors.\n  b. In the case of a city, the council, common council or board of\naldermen and the board of estimate, board of estimate and apportionment\nor board of estimate and contract, if there be one.\n  c. In the case of a town, the town board.\n  d. In the case of a village, the board of trustees.\n  e. In the case of any other municipality, the body charged by law with\nthe government or management thereof.\n  14. "Local pension system." Any retirement, pension or annuity fund or\nsystem of any county, city, town, village, fire or police district of\nthe state.\n  15. "Medical board." The board of physicians provided by section three\nhundred seventy-four of this article.\n  16. "Member." Any person included in the membership of the retirement\nsystem as provided in section three hundred forty of this article.\n  17. "Member service."\n  a. Any police or fire service rendered in the employ of the state, or\nan agency thereof, subsequent to January first, nineteen hundred\ntwenty-one.\n  b. Any police or fire service rendered in the employ of a\nparticipating employer subsequent to the date it becomes a participating\nemployer.\n  c. Any police or fire service rendered in the employ of a\nparticipating employer between the first date of its eligibility to\nparticipate in the retirement system and the first day of its actual\nparticipation therein, provided such employer elected to participate\nwithin the first year of its eligibility to do so.\n  d. Any service for which credit is given under the provisions of\nsections three hundred eighty-one, three hundred eighty-one-a, three\nhundred eighty-two, three hundred eighty-three, three hundred\neighty-three-a, three hundred eighty-four, three hundred eighty-four-a,\nthree hundred eighty-four-b, three hundred eighty-five, three hundred\neighty-five-a, three hundred eighty-six, three hundred eighty-seven,\nthree hundred eighty-eight.\n  18. "Minimum retirement age." Age sixty, except that as to members who\nshall have elected to contribute on the basis of retirement at the age\nfifty-five, such term shall mean age fifty-five.\n  19. "Municipality." A county, city, town, village, police district or\nfire district or public or quasi-public organization participating as\nprovided in section three hundred thirty-one.\n  20. "Participating employer." Any municipality participating in the\npolice and fire retirement system.\n  21. "Payroll." Annual compensation earnable by members, when used as a\nbasis for determination of the amount to be contributed by an employer\nto the retirement system.\n  22. "Pension." The annual allowance for life, payable in monthly\ninstallments, derived from contributions made to the pension\naccumulation fund pursuant to this article.\n  22-a. "Pension-providing-for-increased-take-home-pay." The annual\nallowance for life payable in monthly installments derived from\ncontributions made to the pension accumulation fund pursuant to section\nthree hundred seventy-a of this article.\n  23. "Pension reserve." The present value of all payments to be made on\naccount of any pension, or benefit in lieu of any pension, granted as\nprovided in this article, computed upon the basis of regular interest\nand such mortality tables as shall be adopted by the comptroller.\n  24. "Prior service." Not to exceed a total of thirty-five years of\nservice rendered as follows:\n  a. Government service rendered to the state prior to January first,\nnineteen hundred twenty-one.\n  b. Government service rendered to a participating employer, other than\nas provided in section thirty-one of this chapter, prior to the first\ndate of eligibility of such employer to participate in the state\nemployees' retirement system. In the case of any such participating\nemployer which did not elect to participate in the retirement system\nuntil after its first year of eligibility to so participate, such term\nshall mean, in addition, three-fourths of all government service\nrendered to it between its first date of eligibility to so participate\nand the date when it became a participating employer. The local\nlegislative body of such employer, by resolution duly adopted, may\ndetermine to allow full credit therefor.\n  c. Service allowed as prior service by an employer pursuant to section\nthirty-one of this chapter.\n  d. Service of honorably discharged officers, soldiers, sailors,\nmarines and army nurses who were actual residents of the state at the\ntime of their entry into the military service of the United States or,\nif not actual residents of the state of that time, are or were or are\nhereafter employees of a participating employer created by and deriving\nits powers from an agreement between this state and any other state and\nwere actual residents of such other state at the time of their entry\ninto the military service of the United States:\n  (1) Rendered in time of war and prior to July second, nineteen hundred\ntwenty-one, or\n  (2) Rendered with the American expeditionary forces subsequent to\nNovember eleventh, nineteen hundred eighteen, and prior to June\nthirtieth, nineteen hundred nineteen, provided such entry occurred after\nNovember eleventh, nineteen hundred eighteen.\n  e. Service of members of the national guard in the military service of\nthe United States pursuant to the call of the president for Mexican\nborder duty.\n  25. "Rate of normal contribution."\n  a. In the case of an employer, the rate of annual contribution\ncomputed pursuant to paragraph one of subdivision b of section three\nhundred twenty-three of this article.\n  b. In the case of a member, the basic rate of contribution determined\nwithout modification pursuant to subdivision b of section three hundred\ntwenty-one of this article.\n  26. "Regular interest." a. Such term shall mean interest recommended\nby the actuary and promulgated by the comptroller as provided in\nparagraph four of subdivision b of section three hundred eleven of this\narticle, which is in effect on the date of a member's retirement, and\nsuch rate shall be no less than four per centum per annum and at no more\nthan seven per centum per annum, compounded annually.\n  b. However, for purposes of crediting interest to individual accounts\nin the annuity savings fund, such term shall mean four per centum per\nannum, compounded annually, in the case of police officers and\nfirefighters who last became members of the New York state and local\nemployees' retirement system on or before June thirtieth, nineteen\nhundred forty-three and who have continuously thereafter been members of\neither such system or the police and fire retirement system and shall\nmean three per centum per annum, compounded annually, in the case of all\nother police officers and firefighters.\n  26-a. "Reserve-for-increased-take-home-pay." The amount of the reserve\nprovided by the employer which shall be equivalent to that per centum of\nthe member's compensation by which his contribution is reduced or would\notherwise be reduced if his rate of contribution equaled or exceeded\neight per centum as provided in subdivision a of section three hundred\nseventy-a of this article and that per centum by which his contribution\nis suspended as provided in subdivision aa of section three hundred\nseventy-a of this article during the period his employer contributes\npursuant to section three hundred seventy-a of this article toward\npensions-for-increased-take-home-pay, plus regular interest thereon.\n  27. "Retirement allowance." The annuity plus the pension and the\npension-providing-for-increased-take-home-pay, if any.\n  28. "Retirement system." The New York state and local police and fire\nretirement system provided for in section three hundred ten of this\narticle.\n  29. "Service in the Korean conflict." Military service during the\nperiod commencing June twenty-seventh, nineteen hundred fifty, and\nterminating January thirty-first, nineteen hundred fifty-five, as a\nmember of the armed forces of the United States of any person who:\n  a. (1) Has been honorably discharged or released therefrom under\nhonorable circumstances, or (2) has a qualifying condition, as defined\nin section three hundred fifty of the executive law, and has received a\ndischarge other than bad conduct or dishonorable from such service, or\n(3) is a discharged LGBT veteran, as defined in section three hundred\nfifty of the executive law, and has received a discharge other than bad\nconduct or dishonorable from such service, and\n  b. Was a resident of this state at the time of his entrance into such\narmed forces, or, if not a resident of this state at that time, was then\nor thereafter became an employee of a participating employer created by\nand deriving its powers from an agreement between this state and any\nother state and was a resident of such other state at the time of his\nentrance into such armed forces, and\n  c. Was a member of the New York state and local employees' retirement\nsystem and an employee of the state or of a participating employer of\nsuch system at the time he or she entered such armed forces or was an\nemployee of an employer which was not a participating employer at the\ntime he or she entered such armed forces but which elected to become a\nparticipating employer of such system while he or she was absent on\nmilitary duty, or was an employee of the state or of a participating\nemployer or was a teacher as defined in article eleven of the education\nlaw at the time of his or her entrance into the armed forces and became\na member of the police and fire retirement system subsequent to\nseparation or discharge from the armed services, and\n  d. Returned to the employment of the state or a participating\nemployer, within one year following discharge or release or completion\nof advanced education provided under the servicemen's readjustment act\nof nineteen hundred forty-four, certified on a certificate for service\nin war after world war I, and allowable as provided in section three\nhundred forty-one of this article. Such service shall not include any\nperiods during which civil compensation was received by the member under\nthe provisions of section two hundred forty-two of the military law or\nsection six of chapter six hundred eight of the laws of nineteen hundred\nfifty-two.\n  29-a. "Emergency service on or after October first, nineteen hundred\nsixty-one." Active duty (other than for training) in the armed forces of\nthe United States as defined in title ten of the United States code on\nor after October first, nineteen hundred sixty-one and terminating on\nAugust thirty-first, nineteen hundred sixty-two, of any person who:\n  a. Was a resident of this state at the time of his entrance into such\narmed forces, or, if not a resident of this state at that time, was then\nor thereafter became an employee of a participating employer created by\nand deriving its powers from an agreement between this state and any\nother state and was a resident of such other state at the time of his\nentrance into such armed forces, and\n  b. Was a member of the New York state and local employees' retirement\nsystem and an employee of the state or of a participating employer of\nsuch system at the time he or she entered such armed forces or was an\nemployee of an employer which was not a participating employer at the\ntime he or she entered such armed forces but which elected to become a\nparticipating employer while he or she was absent on military duty, or\nwas an employee of the state or of a participating employer or was a\nteacher as defined in article eleven of the education law at the time of\nhis or her entrance into the armed forces and became a member of the\npolice and fire retirement system subsequent to separation or discharge\nfrom the armed services, and\n  c. Returned to the employment of the state or a participating\nemployer, within one year following discharge or release, or completion\nof advanced education provided by the United States for education of\nKorean conflict veterans, certified on a certificate for service in war\nafter world war I, and allowable as provided in section three hundred\nforty-one of this article. Such service shall not include any periods\nduring which civil compensation was received by the member for accrued\nvacation and overtime credit or under the provisions of section two\nhundred forty-two of the military law or section six of chapter six\nhundred eight of the laws of nineteen hundred fifty-two.\n  d. Credit under this section shall not accrue to a person who is\nreleased from active duty under conditions other than honorable, unless\nsuch person has a qualifying condition, as defined in section three\nhundred fifty of the executive law, and has received a discharge other\nthan bad conduct or dishonorable from such service, or is a discharged\nLGBT veteran, as defined in section three hundred fifty of the executive\nlaw, and has received a discharge other than bad conduct or dishonorable\nfrom such service.\n  30. "Service in war after world war I." Service in world war II,\nservice in the Korean conflict, or emergency service on or after October\nfirst, nineteen hundred sixty-one.\n  31. "Service in world war II." (1) Military service during the period\ncommencing July first, nineteen hundred forty, and terminating December\nthirty-first, nineteen hundred forty-six, as a member of the armed\nforces of the United States, or service by one who was employed by the\nWar Shipping Administration or Office of Defense Transportation or their\nagents as a merchant seaman documented by the United States Coast Guard\nor Department of Commerce, or as a civil servant employed by the United\nStates Army Transport Service (later redesignated as the United States\nArmy Transportation Corps, Water Division) or the Naval Transportation\nService; and who served satisfactorily as a crew member during the\nperiod of armed conflict, December seventh, nineteen hundred forty-one,\nto August fifteenth, nineteen hundred forty-five, aboard merchant\nvessels in oceangoing, i.e., foreign, intercoastal, or coastwise service\nas such terms are defined under federal law (46 USCA 10301 & 10501) and\nfurther to include "near foreign" voyages between the United States and\nCanada, Mexico, or the West Indies via ocean routes, or public vessels\nin oceangoing service or foreign waters and who has received a\nCertificate of Release or Discharge from Active Duty and a discharge\ncertificate, or an Honorable Service Certificate/Report of Casualty,\nfrom the Department of Defense, or service by one who served as a United\nStates civilian employed by the American Field Service and served\noverseas under United States Armies and United States Army Groups in\nworld war II during the period of armed conflict, December seventh,\nnineteen hundred forty-one through May eighth, nineteen hundred\nforty-five, and who (i) was discharged or released therefrom under\nhonorable conditions, or (ii) has a qualifying condition, as defined in\nsection three hundred fifty of the executive law, and has received a\ndischarge other than bad conduct or dishonorable from such service, or\n(iii) is a discharged LGBT veteran, as defined in section three hundred\nfifty of the executive law, and has received a discharge other than bad\nconduct or dishonorable from such service, or service by one who served\nas a United States civilian Flight Crew and Aviation Ground Support\nEmployee of Pan American World Airways or one of its subsidiaries or its\naffiliates and served overseas as a result of Pan American's contract\nwith Air Transport Command or Naval Air Transport Service during the\nperiod of armed conflict, December fourteenth, nineteen hundred\nforty-one through August fourteenth, nineteen hundred forty-five, and\nwho (iv) was discharged or released therefrom under honorable\nconditions, or (v) has a qualifying condition, as defined in section\nthree hundred fifty of the executive law, and has received a discharge\nother than bad conduct or dishonorable from such service, or (vi) is a\ndischarged LGBT veteran, as defined in section three hundred fifty of\nthe executive law, and has received a discharge other than bad conduct\nor dishonorable from such service, or of any person who:\n  a. (i) Has been honorably discharged or released therefrom under\nhonorable circumstances, or (ii) has a qualifying condition, as defined\nin section three hundred fifty of the executive law, and has received a\ndischarge other than bad conduct or dishonorable from such service, or\n(iii) is a discharged LGBT veteran, as defined in section three hundred\nfifty of the executive law, and has received a discharge other than bad\nconduct or dishonorable from such service, and\n  b. Was a resident of this state at the time of his entrance into such\narmed forces, or, if not a resident of this state at that time, was then\nor thereafter became an employee of a participating employer created by\nand deriving its powers from an agreement between this state and any\nother state and was a resident of such other state at the time of his\nentrance into such armed forces, and\n  c. Was either a member of the New York state and local employees'\nretirement system and an employee of the state or of a participating\nemployer of such system at the time he or she entered such armed forces\nor became such employee and such member while in such armed forces on or\nbefore July first, nineteen hundred forty-eight, or became such employee\nwhile in such armed forces and subsequently became such member on or\nbefore July first, nineteen hundred forty-eight, or was an employee of\nan employer which was not a participating employer at the time he or she\nentered such armed forces but which elected to become a participating\nemployer while he or she was absent on military duty, or was an employee\nof the state or of a participating employer or was a teacher as defined\nin article eleven of the education law at the time of his or her\nentrance into the armed forces and became a member of the police and\nfire retirement system subsequent to separation or discharge from the\narmed services, and\n  d. Returned to the employment of the state or a participating\nemployer, within one year following discharge or release or completion\nof advanced education provided under the servicemen's readjustment act\nof nineteen hundred forty-four, certified on a world war II military\nservice certificate, and allowable as provided in section forty-one of\nthis article. Such service shall not include any periods during which\ncivil compensation was received by the member under the provisions of\nsection two hundred forty-two of the military law, or section six of\nchapter six hundred eight of the laws of nineteen hundred fifty-two; or\n  (2) Military service, not in excess of three years and not otherwise\ncreditable under paragraph one hereof, rendered on active duty in the\narmed forces of the United States during the period commencing July\nfirst, nineteen hundred forty, and terminating December thirty-first,\nnineteen hundred forty-six, or service by one who was employed by the\nWar Shipping Administration or Office of Defense Transportation or their\nagents as a merchant seaman documented by the United States Coast Guard\nor Department of Commerce, or as a civil servant employed by the United\nStates Army Transport Service (later redesignated as the United States\nArmy Transportation Corps, Water Division) or the Naval Transportation\nService; and who served satisfactorily as a crew member during the\nperiod of armed conflict, December seventh, nineteen hundred forty-one,\nto August fifteenth, nineteen hundred forty-five, aboard merchant\nvessels in oceangoing, i.e., foreign, intercoastal, or coastwise service\nas such terms are defined under federal law (46 USCA 10301 & 10501) and\nfurther to include "near foreign" voyages between the United States and\nCanada, Mexico, or the West Indies via ocean routes, or public vessels\nin oceangoing service or foreign waters and who has received a\nCertificate of Release or Discharge from Active Duty and a discharge\ncertificate, or an Honorable Service Certificate/Report of Casualty,\nfrom the Department of Defense, or service by one who served as a United\nStates civilian employed by the American Field Service and served\noverseas under United States Armies and United States Army Groups in\nworld war II during the period of armed conflict, December seventh,\nnineteen hundred forty-one through May eighth, nineteen hundred\nforty-five, and who (i) was discharged or released therefrom under\nhonorable conditions, or (ii) has a qualifying condition, as defined in\nsection three hundred fifty of the executive law, and has received a\ndischarge other than bad conduct or dishonorable from such service, or\n(iii) is a discharged LGBT veteran, as defined in section three hundred\nfifty of the executive law, and has received a discharge other than bad\nconduct or dishonorable from such service, or service by one who served\nas a United States civilian Flight Crew and Aviation Ground Support\nEmployee of Pan American World Airways or one of its subsidiaries or its\naffiliates and served overseas as a result of Pan American's contract\nwith Air Transport Command or Naval Air Transport Service during the\nperiod of armed conflict, December fourteenth, nineteen hundred\nforty-one through August fourteenth, nineteen hundred forty-five, and\nwho (iv) was discharged or released therefrom under honorable\nconditions, or (v) has a qualifying condition, as defined in section\nthree hundred fifty of the executive law, and has received a discharge\nother than bad conduct or dishonorable from such service, or (vi) is a\ndischarged LGBT veteran, as defined in section three hundred fifty of\nthe executive law, and has received a discharge other than bad conduct\nor dishonorable from such service, or by a person who was a resident of\nNew York state at the time of entry into such service and at the time of\nbeing discharged therefrom (vii) under honorable circumstances, or\n(viii) with a qualifying condition, as defined in section three hundred\nfifty of the executive law, and received a discharge other than bad\nconduct or dishonorable from such service, or (ix) as a discharged LGBT\nveteran, as defined in section three hundred fifty of the executive law,\nand received a discharge other than bad conduct or dishonorable from\nsuch service, or, if not a resident of this state at such times was then\nor thereafter became an employee of a participating employer created by\nand deriving its powers from an agreement between this state and any\nother state, and was a resident of such other state at the time of entry\ninto and discharge from such service, and who makes the payments\nrequired by subdivision k of section three hundred forty-one of this\nchapter.\n  However, no military service shall be creditable under this paragraph\ntwo in the case of a member under an existing plan permitting retirement\nupon twenty years of creditable service who is receiving a federal\npension (other than for disability) based upon a minimum of twenty years\nof military service in the armed forces of the United States nor shall\nsuch military service be creditable in the case of a member under any\nother plan who is receiving a military pension (other than for\ndisability) for such service.\n  32. "Service retirement benefit." Any type of retirement benefit\nprovided by this article and payable out of the pension reserve fund,\nexcept the ordinary disability retirement, accidental disability\nretirement, discontinued service retirement, ordinary death and\naccidental death benefit.\n  33. "State." The state of New York.\n  34. "Total service." All police and fire service while a member of the\npolice and fire retirement system, all service for which a member has\nreceived credit under a retirement system maintained by the state prior\nto becoming a member of the police and fire retirement system, all prior\nservice certified on a valid prior service certificate, and all service\nin war after world war I certified on a valid military service\ncertificate. For the purposes of this article, a valid certificate\nheretofore issued for service in world war II shall be deemed a\ncertificate for service in war after world war I.\n  35. "Special interest." A distribution to the annuity savings fund, in\naddition to regular interest, to be credited to the annuity savings\naccounts of members, the size of this distribution, if any, to be\ndetermined pursuant to the provisions of subdivision i of section three\nhundred thirteen of this article.\n
N.Y. RPT Law § 489-GGGGG — New York Code / Act RPT / Article 4 / Title 2-E / Section 489-GGGGG
Administration of the benefit program
Status: in_force

§ 489-ggggg. Administration of the benefit program.  The department of\nfinance of any city having a population of one million or more persons\nshall have, in addition to any other functions, powers and duties which\nhave been or may be conferred on it by law, the following functions,\npowers and duties:\n  1. to publicize the availability of benefits pursuant to this title\nfor residential construction work or a combination of residential\nconstruction work and commercial construction work;\n  2. to receive and review applications for certificates of eligibility\nand issue such certificates where authorized pursuant to section four\nhundred eighty-nine-ddddd of this title;\n  3. to receive evidence of expenditures made for construction, and\nwhere such expenditures do not equal the amount required to qualify for\nexemption from tax payments, to take appropriate action, including, but\nnot limited to, revoking benefits pursuant to this title;\n  4. to enter and inspect property to determine whether it is mixed-use\nand to take appropriate action, including, but not limited to, revoking\nbenefits received pursuant to this title, whenever (a) twenty-five per\ncentum or less of the aggregate floor area of such property is being\nused or held out for use as commercial, community facility or accessory\nuse space, or (b) such property, or any portion of such property, is\nbeing used for a restricted activity;\n  5. to collect all real property taxes, with interest, due and owing as\na result of reduction, suspension, termination or revocation of any\nexemption from taxes granted pursuant to this title;\n  6. to make and promulgate rules to carry out the purposes of this\ntitle, including, but not limited to, rules requiring applicants to\npublish notice of their applications, further defining aggregate floor\narea, commercial purpose or use and residential purpose or use,\nspecifying the nature of work for which expenses may be included in the\nminimum required expenditure, increasing the minimum required\nexpenditure, provided, however, that any rule increasing the minimum\nrequired expenditure shall not apply to any person who is a recipient on\nthe effective date of such rule. Such rules may provide that benefits\npursuant to this title shall be reduced, suspended, terminated or\nrevoked if the recipient is found to have failed to cure violations of\nthe applicable building, fire, or air pollution control codes on the\nproperty which is the subject of the certificate of eligibility.  Such\nrules shall define the circumstances under which benefits may be\nreduced, suspended, terminated or revoked for such violations and\nprovide procedures whereby determinations to reduce, suspend, terminate,\nrevoke or reinstate such benefits shall be made. Such rules may provide\nfor reasonable administrative charges or fees necessary to defray\nexpenses in administering the benefit program provided by this title;\n  7. if, during the benefit period, any real property tax or water or\nsewer charges due and payable with respect to property receiving an\nexemption pursuant to this title shall remain unpaid for at least one\nyear following the date upon which such tax or charge became due and\npayable, all exemptions granted pursuant to this title with respect to\nsuch property shall be revoked unless within thirty days from the\nmailing of a notice of revocation by the department of finance\nsatisfactory proof is presented to the department of finance that any\nand all delinquent taxes and charges owing with respect to such property\nas of the date of such notice have been paid in full or are currently\nbeing paid in timely installments pursuant to a written agreement with\nthe department of finance or other appropriate agency. Any revocation\npursuant to this subdivision shall be effective with respect to real\nproperty tax which became due and payable following the date of such\nrevocation.\n
N.Y. PBA Law § 3863 — New York Code / Act PBA / Article 10-D / Title 2 / Section 3863
Remedies of bondholders
Status: in_force

§ 3863. Remedies of bondholders. Subject to any resolution or\nresolutions adopted pursuant to paragraph (f) of subdivision six of\nsection thirty-eight hundred sixty-two of this title:\n  1. In the event that the authority shall default in the payment of\nprincipal of or interest on any issue of bonds, notes or other\nobligations after the same shall become due, whether at maturity or upon\ncall for redemption, and such default shall continue for a period of\nthirty days, or shall default in any agreement made with the holders of\nany issue of bonds, notes, or other obligations, the holders of at least\ntwenty-five per centum in aggregate principal amount of the bonds, notes\nor other obligations of such issue then outstanding, by instrument or\ninstruments filed in the office of the clerk of the county and proved or\nacknowledged in the same manner as a deed to be recorded, may appoint a\ntrustee to represent the holders of such bonds for the purpose provided\nin this section.\n  2. Such trustee may, and upon written request of the holders of at\nleast twenty-five per centum in principal amount of such bonds, notes or\nother obligations outstanding shall, in his or her or its own name: (a)\nby action or proceeding in accordance with the civil practice law and\nrules, enforce all rights of the bondholders and require the authority\nto carry out any other agreements with the holders of such bonds, notes\nor other obligations and to perform its duties under this title; (b)\nbring an action or proceeding upon such bonds, notes or other\nobligations; (c) by action or proceeding, require the authority to\naccount as if it were the trustee of an express trust for the holder of\nsuch bonds, notes or other obligations; and (d) by action or proceeding,\nenjoin any acts or things which may be unlawful or in violation of the\nrights of the holders of such bonds, notes or other obligations.\n  3. Such trustee shall, in addition to the provisions of subdivisions\none and two of this section, have and possess all of the powers\nnecessary or appropriate for the exercise of any functions specifically\nset forth in this section or incident to the general representation of\nbondholders in the enforcement and protection of their rights.\n  4. The supreme court of the county shall have jurisdiction of any\naction or proceeding by the trustee on behalf of such bondholders.\n
N.Y. RPT Law § 485-P — New York Code / Act RPT / Article 4 / Title 2 / Section 485-P
Economic transformation area exemption
Status: in_force

* § 485-p. Economic transformation area exemption. 1. (a) Real\nproperty constructed, altered, installed or improved in an economic\ntransformation area as defined in subdivision ten of section four\nhundred of the economic development law which is used for business,\ncommercial or industrial purposes and which is owned by a business\nentity that has been issued a certificate of eligibility pursuant to\nsubdivision three of section four hundred two of the economic\ndevelopment law shall be exempt from taxation and special ad valorem\nlevies by any municipal corporation in which located, for the period and\nto the extent herein provided, provided that the governing board of such\nmunicipal corporation, after public hearing, adopts a local law,\nordinance or resolution providing therefore. Such local law, ordinance\nor resolution must be adopted within three years of the date of the\nclosure of a closed facility (as that term is defined in subdivision\neleven of section four hundred of the economic development law) located\nin the economic transformation area.\n  (b) The exemption so authorized shall be for a term of five years. The\namount of such exemption shall be as follows:\n  (i) If the construction, alteration, installation or improvement\noccurs on or at the site of the closed facility in the economic\ntransformation area, then the exemption in the first year of its term\nshall be fifty percent of the "base amount," determined pursuant to\nsubdivision two of this section. The amount of the exemption in the\nsecond, third, fourth and fifth year of its term shall be forty percent,\nthirty percent, twenty percent and ten percent, respectively, of such\nbase amount.\n  (ii) If the construction, alteration, installation or improvement\noccurs in the economic transformation area outside of the closed\nfacility, then the exemption in the first year of its term shall be\ntwenty-five percent of the "base amount," determined pursuant to\nsubdivision two of this section. The amount of the exemption in the\nsecond, third, fourth and fifth year of its term shall be twenty\npercent, fifteen percent, ten percent and five percent, respectively, of\nsuch base amount.\n  2. (a) The base amount of the exemption shall be the extent of the\nincrease in assessed value attributable to such construction,\nalteration, installation or improvement as determined in the initial\nyear for which application for exemption is made pursuant to this\nsection. The base amount shall remain constant for the authorized term\nof the exemption, subject to the following:\n  (i) If there is subsequent construction, alteration, installation or\nimprovement during the term of the exemption, the base amount shall be\nrevised to include the increase in assessed value attributable to such\nconstruction, alteration, installation or improvement.\n  (ii) If a change in level of assessment of fifteen percent or more is\ncertified for an assessment roll pursuant to the rules of the\ncommissioner, the base amount shall be adjusted by such change in level\nof assessment. The exemption on that assessment roll shall thereupon be\nrecomputed, notwithstanding the fact that the assessor receives the\ncertification after the completion, verification and filing of the final\nassessment roll. In the event the assessor does not have custody of the\nroll when such certification is received, the assessor shall certify the\nrecomputed exemption to the local officers having custody and control of\nthe roll, and such local officers are hereby directed and authorized to\nenter the recomputed exemption certified by the assessor on the roll.\n  (b) No such exemption shall be granted unless the construction,\nalteration, installation or improvement commenced within one year of the\ndate of the issuance of the certificate of eligibility to the property\nowner.\n  (c) For purposes of this section the terms construction, alteration,\ninstallation and improvement shall not include ordinary maintenance and\nrepairs.\n  (d) No such exemption shall be granted concurrently with or subsequent\nto any other real property tax exemption granted to the same\nimprovements to real property, except, where during the period of such\nprevious exemption, payments in lieu of taxes or other payments were\nmade to the local government in an amount that would have been equal to\nor greater than the amount of real property taxes that would have been\npaid on such improvements had such property been granted an exemption\npursuant to this section. In such case, an exemption shall be granted\nfor a number of years equal to the five year exemption granted pursuant\nto this section less the number of years the property would have been\npreviously exempt from real property taxes.\n  3. Such exemption shall be granted only upon application by the owner\nof such real property on a form prescribed by the commissioner. The\noriginal of such application shall be filed with the assessor of the\nassessing unit. Such original application shall be filed on or before\nthe appropriate taxable status date of such assessing unit and no later\nthan one year from the date of completion of such construction,\nalteration, installation or improvement.\n  4. If the assessor receives an application by the owner of the real\nproperty, he or she shall approve the application and such real property\nshall thereafter be exempt from taxation as herein provided commencing\nwith the assessment roll prepared after the taxable status date referred\nto in subdivision three of this section. The assessed value of any\nexemption granted pursuant to this section shall be entered by the\nassessor on the assessment roll with the taxable property, with the\namount of the exemption entered in a separate column.\n  * NB Repealed December 31, 2026\n
N.Y. PBH Law § 4652*2 — New York Code / Act PBH / Article 46-B / Title 2 / Section 4652*2
General requirements; applicability of laws to assisted living
Status: in_force

* § 4652. General requirements; applicability of laws to assisted\nliving. Adult homes and enriched housing programs which possess a valid\noperating certificate issued pursuant to title two of article seven of\nthe social services law, may call themselves assisted living provided\nthey:\n  1. file an application for licensure and are approved by the\ndepartment as assisted living;\n  2. comply with all the requirements of this article.\n  * NB There are 2 § 4652's\n
N.Y. RPT Law § 485-L*2 — New York Code / Act RPT / Article 4 / Title 2 / Section 485-L*2
Residential investment exemption; certain school districts
Status: in_force

* § 485-l. Residential investment exemption; certain school districts.\n1. Residential real property constructed on or after the first day of\nJuly, two thousand seven in school districts which serve a city with a\npopulation of not less than eighteen thousand and not more than eighteen\nthousand five hundred may be exempt from school district taxation as\nprovided in this section, provided that the governing board of such\nschool district after a public hearing adopts a resolution providing\ntherefor.\n  2. (a) (i) Such real property shall be exempt for a period of one year\nto the extent of fifty per centum of the increase in assessed value\nthereof attributable to such construction and for an additional period\nof nine years provided, however, that the extent of such exemption shall\nbe decreased by five per centum each year during such additional period\nof nine years and such exemption shall be computed with respect to the\n"exemption base". The exemption base shall be the increase in assessed\nvalue as determined in the initial year of such ten year period\nfollowing the filing of an original application, except as provided in\nsubparagraph (ii) of this paragraph.\n  (ii) In any year in which a change in level of assessment of fifteen\npercent or more is certified for a final assessment roll pursuant to the\nrules of the commissioner, the exemption base shall be multiplied by a\nfraction, the numerator of which shall be the total assessed value of\nthe parcel on such final assessment roll (after accounting for any\nphysical or quantity changes to the parcel since the immediately\npreceding assessment roll), and the denominator of which shall be the\ntotal assessed value of the parcel on the immediately preceding final\nassessment roll. The result shall be the new exemption base. The\nexemption shall thereupon be recomputed to take into account the new\nexemption base, notwithstanding the fact that the assessor receives the\ncertification of the change in level of assessment after the completion,\nverification and filing of the final assessment roll. In the event the\nassessor does not have custody of the roll when such certification is\nreceived, the assessor shall certify the recomputed exemption to the\nlocal officers having custody and control of the roll, and such local\nofficers are hereby directed and authorized to enter the recomputed\nexemption certified by the assessor on the roll. The assessor shall give\nwritten notice of such recomputed exemption to the property owner, who\nmay, if he or she believes that the exemption was recomputed\nincorrectly, apply for a correction in the manner provided by title\nthree of article five of this chapter for the correction of clerical\nerrors.\n  (iii) The following table shall illustrate the computation of the\nschool district tax exemption:\n       Year of exemption                  Percentage of exemption\n              1                                     50\n              2                                     45\n              3                                     40\n              4                                     35\n              5                                     30\n              6                                     25\n              7                                     20\n              8                                     15\n              9                                     10\n             10                                      5\n  (b) No such exemption shall be granted unless:\n  (i) such construction was commenced on or after the first day of July,\ntwo thousand seven or such later date as may be specified by resolution;\n  (ii) the residential real property is situate in a school district\nwhich serves a city with a population of not less than eighteen thousand\nand not more than eighteen thousand five hundred;\n  (iii) the cost of such construction exceeds the sum of seventy\nthousand dollars or such greater amount as may be specified; and\n  (iv) such construction is completed as may be evidenced by a\ncertificate of occupancy or other appropriate documentation as provided\nby the owner.\n  (c) For purposes of this section the term construction shall not\ninclude ordinary maintenance and repairs.\n  3. Such exemption shall be granted only upon application by the owner\nof such real property on a form prescribed by the commissioner. Such\napplication shall be filed with the appropriate assessor within the\nschool district which serves a city with a population of not less than\neighteen thousand and not more than eighteen thousand five hundred on or\nbefore the appropriate taxable status date of such school district and\nwithin one year from the date of completion of such construction.\n  4. If the assessor is satisfied that the applicant is entitled to an\nexemption pursuant to this section, he or she shall approve the\napplication and such real property shall thereafter be exempt from\ntaxation by a school district which serves a city with a population of\nnot less than eighteen thousand and not more than eighteen thousand five\nhundred as provided in this section commencing with the assessment roll\nprepared after the taxable status date referred to in subdivision three\nof this section. The assessed value of any exemption granted pursuant to\nthis section shall be entered by the assessor on the assessment roll\nwith the taxable property, with the amount of the exemption shown in a\nseparate column.\n  5. The provisions of this section shall apply to real property used as\nthe primary residence of the owner.\n  6. In the event that real property granted an exemption pursuant to\nthis section ceases to be used primarily for eligible purposes, the\nexemption granted pursuant to this section shall cease.\n  7. A school district which serves a city with a population of not less\nthan eighteen thousand and not more than eighteen thousand five hundred\nmay, by resolution, reduce the per centum of exemption otherwise allowed\npursuant to this section; provided, however, that a project in course of\nconstruction and exemptions existing prior in time to passage of any\nsuch resolution shall not be subject to any such reduction so effected.\nSuch school district upon reduction of the per centum of exemption\npursuant to this subdivision may thereafter, by resolution, increase the\nper centum of exemption up to any per centum not exceeding the maximum\nallowed by subdivision two of this section, provided, however, that any\nsuch resolution shall apply only to construction commenced subsequent to\nthe effective date of such resolution. A copy of all such resolutions\nshall be filed with the commissioner and the assessor of the school\ndistrict.\n  8. A school district which serves a city with a population of not less\nthan eighteen thousand and not more than eighteen thousand five hundred\nmay, by resolution, establish a date for the commencement of\neffectiveness of exemption offered pursuant to this section and may\nprovide that the provisions of this section shall apply only to\nconstruction having a greater value than that specified by subdivision\ntwo of this section, provided, however, that such amount shall not\nexceed three hundred fifty thousand dollars.\n  9. (a) A school district which serves a city with a population of not\nless than eighteen thousand and not more than eighteen thousand five\nhundred may, by resolution, establish a board to be known as the\nresidential incentive board. The membership and composition of such\nboard shall be set forth in the resolution.\n  (b) The residential incentive board shall present a plan to the board\nof education of a school district which serves a city with a population\nof not less than eighteen thousand and not more than eighteen thousand\nfive hundred concerning the various types of residential real property\nwhich should be granted eligibility for an exemption pursuant to\nsubdivision one of this section. Such plan shall make a recommendation\nas to whether the exemption be computed as provided in subdivision two\nof this section. In addition, such plan shall identify specific\ngeographic areas within which such exemptions should be offered. In\ndeveloping the plan required by this paragraph, the board shall consider\nthe planning objectives of a school district which serves a city with a\npopulation of not less than eighteen thousand and not more than eighteen\nthousand five hundred, the necessity of the exemption to the attraction\nor retention of home owners and the economic benefit to the area of\nproviding exemptions to home owners.\n  (c) In addition, the board may make recommendations to the school\nboard of a school district which serves a city with a population of not\nless than eighteen thousand and not more than eighteen thousand five\nhundred with respect to actions it deems desirable to improve the\neconomic climate therein.\n  10. If a school district which serves a city with a population of not\nless than eighteen thousand and not more than eighteen thousand five\nhundred establishes a residential incentive board pursuant to\nsubdivision nine of this section, such school district may, by\nresolution, restrict real property eligible to receive the exemption to\nreal property constructed for those purposes identified in the plan\npresented by the board. Such resolution shall restrict the availability\nof such exemption to the specific geographic areas identified in the\nplan presented by the board.\n  11. Any school district which adopts an exemption pursuant to this\nsection shall cause information relating to the availability of such\nexemption, including requirements and application procedures, to be\nforwarded to each municipality which issues building permit applications\nin which it is available and copies of such information shall be posted\nin a conspicuous location in the office or offices where such permits\nand applications are issued and processed.\n  * NB There are 2 § 485-l's\n
N.Y. VAT Law § 236 — New York Code / Act VAT / Title 2 / Article 2-B / Section 236
Creation, personnel
Status: in_force

§ 236. Creation, personnel.  1. Creation. In any city as hereinbefore\nor hereafter authorized such tribunal when created shall be known as the\nparking violations bureau and shall have jurisdiction of traffic\ninfractions which constitute a parking violation and, where authorized:\n(a) to adjudicate the liability of owners for violations of subdivision\n(d) of section eleven hundred eleven of this chapter imposed pursuant to\na local law or ordinance imposing monetary liability on the owner of a\nvehicle for failure of an operator thereof to comply with\ntraffic-control indications through the installation and operation of\ntraffic-control signal photo violation-monitoring systems, in accordance\nwith article twenty-four of this chapter, or (b) to adjudicate the\nliability of owners for violations of subdivision (b), (c), (d), (f) or\n(g) of section eleven hundred eighty of this chapter imposed pursuant to\na demonstration program imposing monetary liability on the owner of a\nvehicle for failure of an operator thereof to comply with such posted\nmaximum speed limits through the installation and operation of photo\nspeed violation monitoring systems, in accordance with article thirty of\nthis chapter, or (c) to adjudicate the liability of owners for\nviolations of bus lane restrictions as defined by article twenty-four of\nthis chapter imposed pursuant to a bus rapid transit program imposing\nmonetary liability on the owner of a vehicle for failure of an operator\nthereof to comply with such bus lane restrictions through the\ninstallation and operation of bus lane photo devices, in accordance with\narticle twenty-four of this chapter, or (d) to adjudicate the liability\nof owners for violations of toll collection regulations imposed by\ncertain public authorities pursuant to the law authorizing such public\nauthorities to impose monetary liability on the owner of a vehicle for\nfailure of an operator thereof to comply with toll collection\nregulations of such public authorities through the installation and\noperation of photo-monitoring systems, in accordance with the provisions\nof section two thousand nine hundred eighty-five of the public\nauthorities law and sections sixteen-a, sixteen-b and sixteen-c of\nchapter seven hundred seventy-four of the laws of nineteen hundred\nfifty, or (e) to adjudicate the liability of owners for violations of\nsection eleven hundred seventy-four of this chapter when meeting a\nschool bus marked and equipped as provided in subdivisions twenty and\ntwenty-one-c of section three hundred seventy-five of this chapter\nimposed pursuant to a local law or ordinance imposing monetary liability\non the owner of a vehicle for failure of an operator thereof to comply\nwith school bus red visual signals through the installation and\noperation of school bus photo violation monitoring systems, in\naccordance with article twenty-nine of this chapter, or (f) to\nadjudicate the liability of owners for violations of section three\nhundred eighty-five of this chapter and the rules of the applicable\ncovered agency or covered authority as such terms are defined in article\nten of this chapter in relation to gross vehicle weight and/or axle\nweight violations imposed pursuant to a weigh in motion demonstration\nprogram imposing monetary liability on the owner of a vehicle for\nfailure of an operator thereof to comply with such gross vehicle weight\nand/or axle weight restrictions through the installation and operation\nof weigh in motion violation monitoring systems, in accordance with\narticle ten of this chapter, or (g) to adjudicate the liability of\nowners for violations of subdivision (b), (d), (f) or (g) of section\neleven hundred eighty of this chapter imposed pursuant to a\ndemonstration program imposing monetary liability on the owner of a\nvehicle for failure of an operator thereof to comply with such posted\nmaximum speed limits within a highway construction or maintenance work\narea through the installation and operation of photo speed violation\nmonitoring systems, in accordance with article thirty of this chapter,\nor (h) to adjudicate the liability of owners for violations of bus\noperation-related traffic regulations as defined by article twenty-four\nof this chapter imposed pursuant to a demonstration program imposing\nmonetary liability on the owner of a vehicle for failure of an operator\nthereof to comply with such bus operation-related traffic regulations\nthrough the installation and operation of bus operation-related photo\ndevices, in accordance with article twenty-four of this chapter. Such\ntribunal, except in a city with a population of one million or more,\nshall also have jurisdiction of abandoned vehicle violations. For the\npurposes of this article, a parking violation is the violation of any\nlaw, rule or regulation providing for or regulating the parking,\nstopping or standing of a vehicle. In addition for purposes of this\narticle, "commissioner" shall mean and include the commissioner of\ntraffic of the city or an official possessing authority as such a\ncommissioner.\n  1-a. Creation; traffic camera violations bureau. Notwithstanding the\nprovisions of subdivision one of this section, in any county, city,\nvillage, or town as hereinbefore or hereafter required to establish a\ntribunal pursuant to subdivision one-a of section two hundred\nthirty-five of this article, such tribunal when created shall be known\nas the traffic camera violations bureau and shall have jurisdiction to\nadjudicate the liability of owners for violations of section eleven\nhundred seventy-four of this chapter when meeting a school bus marked\nand equipped as provided in subdivisions twenty and twenty-one-c of\nsection three hundred seventy-five of this chapter imposed pursuant to a\nlocal law or ordinance imposing monetary liability on the owner of a\nvehicle for failure of an operator thereof to comply with school bus red\nvisual signals through the installation and operation of school bus\nphoto violation monitoring systems, in accordance with article\ntwenty-nine of this chapter.\n  2. Personnel. a. The head of any such bureau established pursuant to\nsubdivisions one and one-a of this section shall be the director, who\nshall be appointed by the commissioner. The director may exercise or\ndelegate any of the functions, powers and duties conferred upon the\ndirector or the bureau by the commissioner to any qualified officer or\nemployee of the bureau.\n  b. The commissioner may appoint such number of deputy directors as the\ncommissioner shall deem necessary, but in no event to exceed four and\nmay employ such officers and employees as may be required to perform the\nwork of the bureau, within the amounts available therefor by\nappropriation.\n  c. The commissioner shall appoint supervising hearing examiners not to\nexceed six in number and senior hearing examiners, not to exceed six in\nnumber. Every supervising hearing examiner shall have been admitted to\nthe practice of law in the state for at least seven years and every\nsenior hearing examiner for at least six years. The duties of each\nsupervising hearing examiner and senior hearing examiner shall include,\nbut not be limited to: (1) presiding at hearings for the adjudication of\ncharges of parking violations and/or, as applicable, the liability of\nowners as authorized pursuant to section two hundred thirty-seven and\nsubdivision one of section two hundred thirty-seven-a of this article;\n(2) the supervision and administration of the work of the bureau; and\n(3) membership on the appeals board of the bureau, as herein provided.\n  d. The commissioner shall appoint hearing examiners who shall preside\nat hearings for the adjudication of charges of parking violations\nand/or, as applicable, the liability of owners as authorized pursuant to\nsection two hundred thirty-seven and subdivision one of section two\nhundred thirty-seven-a of this article. Hearing examiners shall be\nappointed and shall serve for such number of sessions as may be\ndetermined by the commissioner and shall receive therefor, such\nremuneration as may be fixed. Such hearing examiners shall not be\nconsidered employees of the county, city, village, or town in which the\nadministrative tribunal has been established. Every hearing examiner\nshall have been admitted to the practice of law in this state for a\nperiod of at least five years, except in cities having a population of\none million or more persons where they shall have been admitted to such\npractice for a period of at least three years. Hearing examiners shall\nbe appointed from a list of eligible candidates who have satisfied the\nstandards established by a duly constituted committee of the bar\nassociation of the county in which the city, village, or town is\nlocated, or the association of the bar of that city.\n  2-a. Notwithstanding any other provision of law, in cities with a\npopulation of one million or more, for purposes of this article a\nparking violation shall include a violation of section eleven hundred\nseventy-five of this chapter, provided that notice to the operator of\nthe vehicle is provided in like manner as any other violation under this\narticle.\n  3. Notwithstanding any inconsistent provision of any general, special\nor local law to the contrary, the city of Rochester may provide by local\nlaw for the administrative adjudication in the parking violations bureau\nof the city of Rochester of violations of article seven of the\nagriculture and markets law or of any local law or ordinance adopted\npursuant thereto relating to the licensing, identification and control\nof dogs. Such violations shall be heard and determined in the same\nmanner as charges of parking violations and a person charged with any\nsuch violation shall have all the rights to a hearing, administrative\nadjudication and judicial review which a person charged with a parking\nviolation has. The parking violations bureau shall have all the\nfunctions, powers and duties with respect to such violations as are\ngranted with respect to parking violations. Such violations shall be\npunishable by a civil penalty which shall not exceed the amounts set out\nin article seven of the agriculture and markets law. All moneys\ncollected shall be the property of the city of Rochester.\n  4. Notwithstanding any inconsistent provision of any general, special\nor local law to the contrary, the city of Buffalo may provide by local\nlaw for the administrative adjudication in the parking violations bureau\nof the city of Buffalo of violations of the city's ordinances relating\nto the maintenance and utilization of streets and sidewalks in the city\nof Buffalo. Such violations shall be heard and determined in the same\nmanner as charges of parking violations and a person charged with any\nsuch violation shall have all the rights to a hearing, administrative\nadjudication and judicial review which a person charged with a parking\nviolation has. The parking violations bureau shall have all the\nfunctions, powers and duties with respect to such violations as are\ngranted with respect to parking violations. Such violations shall be\npunishable by a civil penalty. All moneys collected shall be the\nproperty of the city of Buffalo.\n  5. Release of an illegally parked vehicle. a. A parking violations\nbureau of a city with a population of one million or more persons may\nimpose vehicle release penalties in accordance with the provisions of\nparagraph b of this subdivision, provided that the commissioner of\ntransportation of such city has established a procedure for the towing\nand impoundment of illegally parked vehicles which permits the release,\nat the site of the underlying parking violation, of an illegally parked\nvehicle which has been hooked to a tow truck in preparation for towing\nfrom such site if:\n  (1) the owner or other person lawfully entitled to the possession of\nsuch vehicle appears and requests the release of such vehicle before the\ntow truck is in motion,\n  (2) such owner or other person has a current valid driver's license,\n  (3) such owner or other person presents either a registration card or\ntitle for the vehicle, and\n  (4) such owner or other person consents, in writing, to the imposition\nof a vehicle release penalty for the underlying parking violation in\naccordance with paragraph b of this subdivision.\n  b. Where a vehicle that is illegally parked is released from a tow\ntruck under the circumstances described in paragraph a of this\nsubdivision, a vehicle release penalty, in an amount which shall not\nexceed one-half of the fee charged by the department of transportation\nof such city for the towing of illegally parked vehicles shall, upon a\nplea of guilty, a final determination sustaining the charges or upon\ndefault, be added to the amount of fines and penalties imposed for the\nunderlying parking violation. The provisions of subdivision two of\nsection two hundred thirty-seven of this article that limit the amount\nof monetary penalties which may be imposed for a parking violation shall\nnot apply to such vehicle release penalty. In no event shall a vehicle\nrelease penalty be imposed pursuant to this subdivision if the\nunderlying parking violation is dismissed. The parking violations bureau\nof such city may prescribe penalties for non-payment of such vehicle\nrelease penalty which shall be consistent with section two hundred\nthirty-five of this article.\n
N.Y. GMU Law § 911-B — New York Code / Act GMU / Article 18-A / Title 2 / Section 911-B
County of Oswego industrial development agency
Status: in_force

* § 911-b. County of Oswego industrial development agency. For the\nbenefit of the county of Oswego and the inhabitants thereof, an\nindustrial development agency, to be known as the COUNTY OF OSWEGO\nINDUSTRIAL DEVELOPMENT AGENCY, is hereby established for the\naccomplishment of any or all of the purposes specified in title one of\narticle eighteen-A of this chapter. It shall constitute a body corporate\nand politic, and be perpetual in duration. It shall have the powers and\nduties now or hereafter conferred by title one of article eighteen-A of\nthis chapter upon industrial development agencies and provided that the\nexercise of the powers by such agency with respect to the acquisition of\nreal property whether by purchase, condemnation or otherwise, shall be\nlimited to the corporate limits of the county of Oswego, and such agency\nshall take into consideration the local zoning and planning regulations\nas well as the regional and local comprehensive land use plans. It shall\nbe organized in a manner prescribed by and be subject to the provisions\nof title one of article eighteen-A of this chapter. Its members shall be\nappointed by the governing body of the county of Oswego. The agency, its\nmembers, officers and employees and its operations and activities shall\nin all respects be governed by the provisions of title one of article\neighteen-A of this chapter.\n  * NB Agency expires per §§ 856 and 882\n
N.Y. VAT Law § 202 — New York Code / Act VAT / Title 2 / Article 2 / Section 202
Fees for searches and copies of documents
Status: in_force

§ 202. Fees for searches and copies of documents.  1. Except in those\ncases in which it is provided by law that no fee shall be charged, the\nfees for searching the records of the department of motor vehicles kept\npursuant to the provisions of this chapter and for furnishing copies of\ndocuments in said department kept pursuant to the provisions of this\nchapter shall be as provided in this section.  Provided, however, that\nno fee shall be charged any public officer, board or body, volunteer\nfire company, volunteer ambulance service, or legal aid bureau or\nsociety or other private entity when acting pursuant to section seven\nhundred twenty-two of the county law, for searches or copies of\ndocuments to be used for a public purpose.\n  2. Fees for searches of records. * (a) The fee for a search which is\nmade manually by the department shall be ten dollars.\n  * NB Effective until April 1, 2028\n  * (a) The fee for a search which is made manually by the department\nshall be five dollars.\n  * NB Effective April 1, 2028\n  * (b) The fee for a search which is made by direct entry by a\nrequester who has been approved for such entry by the commissioner shall\nbe seven dollars.\n  * NB Effective until April 1, 2028\n  * (b) The fee for a search which is made by direct entry by a\nrequester who has been approved for such entry by the commissioner shall\nbe four dollars.\n  * NB Effective April 1, 2028\n  * (c) The fee for a search which is made by means of an electronic\nmedium which has been prepared by a requester who has been approved for\nsuch service by the commissioner and which is processed by the\ndepartment shall be seven dollars.\n  * NB Effective until April 1, 2028\n  * (c) The fee for a search which is made by means of an electronic\nmedium which has been prepared by a requester who has been approved for\nsuch service by the commissioner and which is processed by the\ndepartment shall be four dollars.\n  * NB Effective April 1, 2028\n  (d) The commissioner may condition approval for direct entry of a\nrequest or use of an electronic medium by a requester upon the\nestablishment and maintenance of an account with the department with a\nminimum balance established by the commissioner from which fees\nchargeable to the requester shall be deducted. In addition, the\ncommissioner shall prescribe the specifications and procedures for use\nof electronic media and may establish a minimum and/or a maximum number\nof searches which may be contained on any one such electronic medium\nsubmission.\n  (e) For the purposes of this section, a search shall consist of a\nsingle entry of an acceptable identifier for the purpose of obtaining a\nspecific category of information relating to a person, vehicle or number\nplate. The commissioner shall by regulation define such categories and\nidentifiers acceptable for such categories. Except as provided in\nsubdivision three of this section, a search of the record of the\ndepartment shall include the furnishing of the information disclosed by\nsuch search, and with respect to searches made manually by the\ndepartment, shall include a certification of such record.\n  3. Fees for copies of documents. The fees for copies of documents,\nother than accident reports, shall be one dollar per page. A page shall\nconsist of either a single or double side of any document. The fee for a\ncopy of an accident report shall be fifteen dollars. All copies of\ndocuments shall be certified at no additional fee. Whenever search of\nrecords of the department is required in conjunction with a request for\na copy of a document, the fee for such search shall be the fee provided\nin paragraph (a) of subdivision two of this section. The result of such\nsearch will be the locating of the document to be copied, or if no\ndocument can be located, a certification to that effect will be the\nresult of the search.\n  4. Registration lists and title information. (a) The commissioner\nshall have discretion to contract with the highest responsible bidder or\nbidders to furnish the registration information specified in this\nsection from the records of all vehicle registrations from any\nregistration period, or number of periods not exceeding five years in\nthe aggregate, with respect to a given territory or information on\ntitles. In such event, the fees provided by this section shall not apply\nto copies of records furnished under any such contract. Any such\ncontract entered into by the commissioner pursuant to this section shall\nnot be for a term of more than two years and shall contain language\nprohibiting the successful bidder from assigning the contract and from\nany use or resale of the information received which use or resale is\ncontrary to the public policy of this state or is contrary to the public\nmorals or welfare. In addition, any such sale of registration\ninformation shall be limited to only that part of the vehicle\nregistration records describing the name and address of the owner of the\nvehicle and the make, model, year, weight, body style, number of\npassengers and cylinders, fuel, license number, type of registration and\ntransaction, validation and expiration date and vehicle identification\nnumber of the vehicle.\n  (b) The commissioner shall notify each vehicle registrant that the\nregistration information specified in paragraph (a) of this subdivision\nhas been or will be furnished to the contracting party. The commissioner\nshall inform each vehicle registrant when such registrant first makes\napplication for a vehicle registration or when such registrant applies\nto renew an existing vehicle registration how to achieve the deletion of\nsuch information from the contracting party's file. The contract between\nthe commissioner and the contracting party shall provide that, upon the\nrequest of the registrant made in such manner and in such form as shall\nbe prescribed by the commissioner, such registration information shall\nbe deleted from the contracting party's file for all purposes, except:\n(i) issuance of manufacturer's warranty, safety recall or similar\nnotices, or (ii) statistical complications.\n  (c) Any material violation of the terms of such contract by the\nsuccessful bidder not corrected or discontinued within thirty days\nfollowing receipt of notice of such violation will automatically cancel\nand void its contract with the commissioner and disqualify it from\nbidding for the five successive years following such cancellation.\n  (d) Any contract authorized by this section shall be subject to the\nprovisions of article nine of the state finance law.\n  (e) The commissioner may from time to time require that the\ncontracting party pursuant to this section submit written reports, in\nform satisfactory to the commissioner, concerning the use of such\nregistration or title information.\n  5. Miscellaneous charges. The commissioner upon request may furnish\ncopies of documents and records of searches by means other than first\nclass mail upon prior payment of any additional cost involved in such\ntransmission. Where the cost of such requested transmission cannot be\nreadily determined before transmission, the commissioner may establish a\nreasonable fee to cover the cost of such transmission. Nothing herein\nshall be construed to require the commissioner to provide such service.\n
N.Y. LFN Law § 24.00 — New York Code / Act LFN / Article 2 / Title 2 / Section 24.00
Tax anticipation notes
Status: in_force

§ 24.00 Tax anticipation notes.\n  a. 1. Tax anticipation notes may be issued by any municipality, school\ndistrict or district corporation, other than a fire district,\n  (a) During a fiscal year in anticipation of the collection of taxes or\nassessments levied for such fiscal year,\n  (b) Within ten days prior to the commencement of a fiscal year or,\nwhere the fiscal year of the issuer is a calendar year, within thirty\ndays prior to the commencement of a fiscal year, in anticipation of the\ncollection of taxes or assessments levied for such fiscal year,\n  (c) During a fiscal year in anticipation of the collection of taxes or\nassessments to be levied in such fiscal year,\n  (d) Within ten days prior to the commencement of a fiscal year or,\nwhere the fiscal year of the issuer is a calendar year, within thirty\ndays prior to the commencement of a fiscal year, in anticipation of the\ncollection of taxes or assessments to be levied in such fiscal year, or\n  (e) During any fiscal year in anticipation of the collection of taxes\nor assessments levied for any of the four preceding fiscal years.\nThe term "assessments" as used in this paragraph means assessments\nlevied or to be levied for operation, maintenance or debt service.\n  2. Prior to the adoption of its annual budget any municipality, school\ndistrict or district corporation which adopts an annual budget after the\ncommencement of its fiscal year shall not issue such notes pursuant to\nitems (c) or (d) of subdivision one of this paragraph in excess of the\ncombined amounts of:\n  (a) The amount necessary for the payment of the principal of and\ninterest on any indebtedness to become due during the first four months\nof its current fiscal year, and\n  (b) Thirty-five per centum of the difference between the amount of its\nannual budget for the preceding fiscal year and the amount provided\ntherein for the payment of the principal of and interest on\nindebtedness.\n  3. In no event shall any municipality, school district or district\ncorporation reduce the amount to be raised by taxes or assessments in\nits annual budget or other determination of taxes or assessments to be\nraised to an amount less than the amount of the outstanding notes which\nhave been issued pursuant to items (c) and (d) of subdivision one of\nthis paragraph.\n  4. In the case of such notes issued pursuant to items (a), (b) and (e)\nof subdivision one of this paragraph, such notes shall not be issued in\nan amount in excess of the amount of the taxes or assessments levied for\na fiscal year which is uncollected at the time of such borrowing less:\n  (a) The amount of the outstanding tax anticipation notes issued in\nanticipation of the collection of such taxes or assessments, and\n  (b) The amount, if any, included in the annual budget for such fiscal\nyear or in the levy of taxes or assessments for such fiscal year to\noffset, in whole or in part, an anticipated deficiency in the collection\nbefore the end of such fiscal year of the taxes or assessments levied\nfor such fiscal year.\n  5. The proceeds of notes issued pursuant to items (c) and (d) of\nsubdivision one of this paragraph shall be used only for the purposes\nfor which the taxes or assessments are to be levied or for the\nredemption of notes in renewal of which they were issued. The proceeds\nof notes issued pursuant to items (a), (b) and (e) of subdivision one of\nthis paragraph shall be used only for the purposes for which the taxes\nor assessments were levied or for the redemption of notes in renewal of\nwhich they were issued, provided, however, that the proceeds of such\nnotes may be used for other lawful purposes if the purposes for which\nthe taxes or assessments were levied have been satisfied and there are\nno unpaid claims arising therefrom or appropriate provision has already\nbeen made for the payment of such unpaid claims.\n  6. Tax anticipation notes issued pursuant to this paragraph shall\nmature within one year from the date of their issuance and may be\nrenewed from time to time, but each renewal shall be for a period not to\nexceed one year. Such notes or the renewals thereof shall be retired\nwithin five years after their date of original issue and in any event\nnot later than five years after the close of the fiscal year for which\nwere levied the taxes or assessments in anticipation of the collection\nof which such notes were issued; provided, however, that such notes\nissued pursuant to items (b) and (d) of subdivision one of this\nparagraph, or the renewals thereof, shall not extend beyond the close of\nthe fourth fiscal year succeeding that in which the original notes were\nissued.\n  b. A municipality may issue tax anticipation notes in anticipation of\nthe collection of the unpaid taxes or assessments of another\nmunicipality, a school district or a district corporation provided (1)\nsuch unpaid taxes or assessments are returned or certified to it,\npursuant to law, and (2) such unpaid taxes or assessments are to be\ncollected by or on behalf of the municipality to which such return or\ncertification is made, and (3) such return or certification be accepted\nby such municipality. If a municipality is required by law to pay over\nto another municipality, a school district or district corporation all\nor part of the taxes or assessments of such other municipality, school\ndistrict or district corporation, such municipality may issue tax\nanticipation notes in anticipation of the collection of such unpaid\ntaxes or assessments in order to make such payment. Notes issued\npursuant to this paragraph shall mature within a period not to exceed\none year from the date of their issuance and may be renewed from time to\ntime, but each renewal shall be for a period not to exceed one year and\nin no event shall such notes or the renewals thereof extend beyond the\nclose of the fourth fiscal year succeeding the fiscal year for which\nsuch taxes or assessments were levied. The proceeds of such notes shall\nbe used as required by law, or for the redemption of notes in renewal of\nwhich they were issued.\n  c. If any tax district which is required by law to pay over to the\ncounty treasurer on or before October fifteenth of any calendar year the\nfull amount of county or county district taxes or assessments due for\nsuch calendar year fails or neglects to pay to the treasurer of such\ncounty on or before such date the full amount of such taxes or\nassessments due for such calendar year, the county may issue tax\nanticipation notes in its own name to the amount of such deficiency.\nSuch notes shall mature on or before June first of the next calendar\nyear after such default and may be renewed from time to time but no\nrenewal shall extend beyond eighteen months from the date of issue of\nthe original note. Provision shall be made for the payment of the\nprincipal of and interest on said tax anticipation notes in the manner\nprovided by section ninety-six of the tax law. The proceeds of such\nnotes shall be used only for the purposes for which such taxes or\nassessments were levied or for the redemption of notes in renewal of\nwhich they were issued.\n  c-1. Any fire district in a town in the county of Westchester in which\nreal estate taxes and assessments become payable on April first in each\nyear may issue tax anticipation notes during any fiscal year prior to\nJune first in such year in anticipation of the collection of taxes or\nassessments levied for such fire district for such year. Notes issued\npursuant to the provisions of this paragraph shall mature on or before\nJune first next following the date of their issuance and shall be\nredeemed from the taxes or assessments in anticipation of the collection\nof which such notes were issued. Such notes shall not be issued in an\namount in excess of the difference between the amount of the fire\ndistrict taxes or assessments remaining uncollected at the time of such\nborrowing and the amount of tax anticipation notes issued in\nanticipation of the collection of such taxes or assessments. Whenever\nthe amount of tax anticipation notes issued pursuant to this paragraph\nshall equal the amount of such taxes or assessments remaining\nuncollected, all of such taxes or assessments, as thereafter collected,\nshall be set aside in a special bank account to be used only for the\npayment of such notes as they become due. The proceeds of such notes\nshall be used only for the purposes for which such taxes or assessment\nwere levied.\n  c-2. Any fire district in any town other than a town in the county of\nWestchester may issue tax anticipation notes at any time during the\nfirst three months of its fiscal year in anticipation of the collection\nof real estate taxes levied for such fire district for such fiscal year.\nNotes issued pursuant to the provisions of this paragraph shall mature\non or before the fifteenth day of April next following the date of their\nissuance and shall be redeemed from the taxes in anticipation of the\ncollection of which such notes were issued. Such notes shall not be\nissued in an amount in excess of the difference between the amount of\nthe fire district taxes remaining uncollected at the time of such\nborrowing and the amount of tax anticipation notes issued in\nanticipation of the collection of such taxes. Whenever the amount of tax\nanticipation notes issued pursuant to this paragraph shall equal the\namount of such taxes remaining uncollected, all of such taxes, as\nthereafter collected, shall be set aside in a special bank account to be\nused only for the payment of such notes as they become due. The proceeds\nof such notes shall be used only for the purposes for which such taxes\nwere levied. For the purpose of this paragraph such real estate taxes\nshall be deemed to be uncollected until the fire district receives cash\ntherefor from the public officer required to pay such taxes to the fire\ndistrict.\n  d. 1. In the case of a newly created municipality, school district or\ndistrict corporation, or in the case of any such unit of government\nwhich has elected a finance board for the first time, tax anticipation\nnotes may be issued, prior to the first levy of taxes or assessments,\nfor the necessary expenses incidental to its incorporation or creation\nand the other necessary expenses incurred or to be incurred prior to\nsuch levy. In the case of a municipality or school district, such notes\nshall not be issued in an amount in excess of two per centum of the\nassessed valuation of the taxable property therein as shown upon the\nlast preceding assessment roll of any unit of government in which such\nproperty was evaluated. If, however, any part of such property was\nevaluated in the assessment roll of more than one unit of government its\nvalue, for the purposes of this section, shall be the lowest value\nassigned to it by any such assessment roll. In the case of a fire\ndistrict, such notes shall not be issued in an amount exceeding\none-twelfth of the amount of taxes which the fire district may raise\nannually without adopting a proposition pursuant to the provisions of\nthe town law for each calendar month intervening between the date of the\ncreation of the district and the first day of the fiscal year of the\ndistrict for which an annual budget can be adopted, plus an amount not\nexceeding the actual and necessary expenses incidental to its creation.\nThe phrase "the amount of taxes which the fire district may raise\nannually without adopting a proposition pursuant to the provisions of\nthe town law," as used herein, shall mean two thousand dollars, except\nthat in fire districts having a full valuation in excess of one million\ndollars it shall mean two thousand dollars plus one mill for each dollar\nof full valuation of the taxable real property of the fire district in\nexcess of the first million dollars of full valuation of such taxable\nreal property. In the case of any district corporation, other than a\nfire district, such notes shall not be issued in an amount in excess of\none mill of the assessed valuation of the taxable property therein as\nshown upon the last preceding assessment roll of any unit of government\nin which such property was evaluated in addition to the necessary\nexpenses incidental to incorporation. If, however, any part of such\nproperty was evaluated in the assessment roll of more than one unit of\ngovernment, its value for the purpose of this section shall be the\nlowest value assigned to it by any such assessment roll.\n  2. In the case of the establishment of any improvement district of a\ncounty or of a town, which is to be financed by taxes or assessments\nlevied upon an ad valorem or benefit basis, or in the case of the\nconsolidation of special improvement districts, prior to the first levy\nin which such taxes or assessments are to be levied for such district or\nconsolidated district the county or town, as the case may be, may issue\ntax anticipation notes for the necessary expenses incidental to the\ncreation of such district or consolidation of such districts, and the\nother necessary expenses incurred or to be incurred for such district or\nconsolidated district prior to such levy.\n  3. An appropriation for the redemption of notes issued pursuant to\nthis paragraph shall be included in the first levy of taxes or\nassessments of or for such municipality, school district, district\ncorporation or improvement district. Such notes shall mature within one\nyear from their date of issue and may be renewed from time to time, but\neach renewal shall be for a period not to exceed one year and in no\nevent shall such notes or the renewals thereof extend beyond the close\nof the second fiscal year succeeding the fiscal year in which such notes\nwere issued.  The proceeds of such notes shall be used only to pay such\nnecessary expenses incidental to such incorporation or creation and such\nother necessary expenses incurred or to be incurred prior to any such\nlevy or for the redemption of notes in renewal of which they were\nissued.\n  e. Whenever the amount of tax anticipation notes issued pursuant to\nparagraphs a, b and d of this section in anticipation of the collection\nof the taxes or assessments levied or to be levied for a fiscal year\nshall equal the amount of such taxes or assessments remaining\nuncollected less the amount, if any, included in the annual budget for\nsuch fiscal year or in the levy of taxes or assessments for such fiscal\nyear to offset, in whole or in part, an anticipated deficiency in the\ncollection before the end of such fiscal year of the taxes or\nassessments levied for such fiscal year, all of such uncollected taxes\nor assessments, as thereafter collected, shall be set aside in a special\nbank account to be used only for the payment of such notes as they\nbecome due, unless other provision is made pursuant to law for the\nredemption of such notes. Any municipality, school district or district\ncorporation may make budgetary appropriations for the redemption of such\nnotes whether or not required or otherwise authorized by law to do so.\nIn the event such an appropriation is made, such municipality, school\ndistrict or district corporation shall not be required to pay into the\nspecial account the proceeds of the taxes or assessments against which\nsuch notes were issued but such proceeds may be used in the manner\nprovided by law or if there is no provision of law pertaining to the use\nof such proceeds, such proceeds shall be treated as surplus moneys for\nthe fiscal year in which they are collected. This paragraph shall not\napply to notes issued pursuant to paragraph c of this section.\n  f. 1. Where a tax anticipation note issued pursuant to paragraphs a, b\nor d of this section is to be renewed by the issuance of a renewal note,\nand the taxes or assessments in anticipation of which it was issued have\nbeen levied for a fiscal year, but remain uncollected, such renewal note\nshall not be issued for an amount in excess of the amount of such taxes\nor assessments remaining uncollected at the time of such renewal, less:\n  (a) The amount of any other outstanding tax anticipation notes issued\nin anticipation of the collection of such taxes or assessments, and\n  (b) The amount, if any, included in the annual budget for such fiscal\nyear or in the levy of taxes or assessments for such fiscal year to\noffset, in whole or in part, an anticipated deficiency in the collection\nbefore the end of such fiscal year of the taxes or assessments levied\nfor such fiscal year.\nIn no event shall such a renewal note be issued for an amount in excess\nof the original amount of the note in renewal of which it is to be\nissued.\n  2. Where a tax anticipation note issued pursuant to paragraphs a or d\nof this section is to be renewed, and the taxes or assessments in\nanticipation of which it was issued have not been levied, such renewal\nnote shall not be issued for an amount in excess of the original amount\nof the note in renewal of which it is to be issued.\n  3. Where a tax anticipation note issued pursuant to paragraph c of\nthis section is to be renewed, such renewal note shall not be issued in\nan amount in excess of the difference between the original amount of\nsuch note to be renewed, less the amount of moneys received and applied\nor to be applied to the payment of such note.\n  g. Tax anticipation notes may be issued by any municipality during any\nfiscal year thereof:\n  1. In anticipation of the collection of assessments levied for such\nfiscal year, or to be levied in such fiscal year, to pay the cost of\ncapital improvements, if such assessments are to be collected in one\ninstallment; provided, however, that if such assessments have been\nlevied, such notes shall not be issued in an amount in excess of the\ndifference between the amount of such assessments remaining uncollected\nat the time of such borrowing and the amount of outstanding tax\nanticipation notes issued in anticipation of the collection of such\nassessments.\n  2. In anticipation of the collection of an installment of assessments\nlevied for a capital improvement, if such assessments are to be\ncollected in several annual installments and such installment becomes\ndue and payable during such fiscal year; provided, however, that such\nnotes shall not be issued in an amount in excess of the difference\nbetween the amount of such installment remaining uncollected at the time\nof such borrowing and the amount of outstanding tax anticipation notes\nissued in anticipation of the collection of such installment.\n  3. The proceeds of tax anticipation notes issued pursuant to this\nparagraph shall be used only for the purposes for which such assessments\nwere levied or are to be levied or for the redemption of notes in\nrenewal of which they were issued.\n  4. Tax anticipation notes issued pursuant to this paragraph shall\nmature within one year from the date of their issuance and may be\nrenewed from time to time but each renewal shall be for a period not to\nexceed one year and in no event shall such notes or the renewals thereof\nextend beyond the close of the second fiscal year succeeding the fiscal\nyear in which such notes were issued.\n  5. Whenever the amount of tax anticipation notes issued pursuant to\nthis paragraph in anticipation of the collection of assessments or an\ninstallment thereof levied for a capital improvement equals the amount\nof such assessments or such installment remaining uncollected, all of\nsuch assessments or such installment, as thereafter collected, shall be\nset aside in a special bank account to be used only for the payment of\nsuch notes as they become due, unless other provision is made, pursuant\nto law, for the redemption of such notes. Any municipality may make\nbudgetary appropriations for the redemption of such notes whether or not\nrequired or otherwise authorized by law to do so. In the event such an\nappropriation is made, such municipality shall not be required to pay\ninto the special account the proceeds of the assessments, or the\ninstallment thereof, against which such notes were issued but such\nproceeds may be used in the manner provided by law or if there is no\nprovision of law pertaining to the use of such proceeds, such proceeds\nshall be treated as surplus moneys for the fiscal year in which they are\ncollected.\n  6. (a) Where a tax anticipation note issued pursuant to this paragraph\nis to be renewed by the issuance of a renewal note, and the assessments\nor installment thereof in anticipation of which it was issued have been\nlevied, but remain uncollected, such renewal note shall not be issued\nfor an amount in excess of the amount of such assessments or installment\nthereof remaining uncollected at the time of such renewal, less the\namount of any other outstanding tax anticipation notes issued in\nanticipation of the collection of such assessments or installment\nthereof; but in no event shall such a renewal note be issued for an\namount in excess of the original amount of the note in renewal of which\nit is to be issued.\n  (b) Where a tax anticipation note issued pursuant to this paragraph is\nto be renewed, and the assessments or installment thereof in\nanticipation of which it was issued have not been levied, such renewal\nnote shall not be issued for an amount in excess of the original amount\nof the note in renewal of which it is to be issued.\n  h. Tax anticipation notes may be issued by any municipality during any\nfiscal year thereof in anticipation of the levy or distribution of\nassessments for work or services if the expenditures for such work or\nservices are financed from a fund into which are paid the proceeds of\nsuch notes and if such assessments are required to be collected in one\ninstallment and included in the tax roll for the fiscal year succeeding\nthe fiscal year in which such notes were issued or in the tax roll for\nthe second succeeding fiscal year. Any such municipality shall pay the\nproceeds of such assessments into any such fund. Notes issued pursuant\nto the provisions of this paragraph shall mature within one year from\nthe date of their issuance and may be renewed from time to time but each\nrenewal shall be for a period not to exceed one year and in no event\nshall such notes or the renewals thereof extend beyond the close of the\nsecond fiscal year succeeding the fiscal year in which such notes were\nissued. No such renewal note shall be issued for an amount in excess of\nthe original amount of the note in renewal of which it was issued.\n  i. For the purpose of this section, taxes or assessments shall be\ndeemed to be uncollected and not received by a municipality, school\ndistrict or district corporation until cash is paid to such\nmunicipality, school district or district corporation for such taxes or\nassessments and such taxes or assessments are cancelled or the title to\nsuch taxes or assessments is transferred by such municipality, school\ndistrict or district corporation, or until real property has been sold\nfor such taxes or assessments and has been acquired by such\nmunicipality, school district or district corporation and such\nmunicipality, school district or district corporation has realized cash\nby the sale of such real property. For the purpose of this section the\nterm "taxes" or the term "assessments" shall not include interest or\npenalties upon uncollected taxes or assessments.\n  j. Notwithstanding any provision of any other law, general or special,\na central high school district may issue tax anticipation notes in\naccordance with and subject to the provisions of this section applicable\nto a school district; provided, however, that the aggregate amount of\ntaxes in anticipation of which a central high school district may issue\ntax anticipation notes shall not exceed the sum of the taxes levied or\nto be levied for central high school district purposes in each school\ndistrict included within the central high school district and, provided\nfurther, that no such school district included within the central high\nschool district shall be authorized to issue tax anticipation notes in\nanticipation of taxes levied or to be levied therein for central high\nschool district purposes.\n