N.Y. PBH Law § 4212 — New York Code / Act PBH / Article 42 / Title 2 / Section 4212
Cadavers; unclaimed; delivery to schools; procedure
Status: in_force

§ 4212. Cadavers; unclaimed; delivery to schools; procedure. 1. (a) A\nuniversity, college, school or institute desiring to avail itself of the\nprovisions of section forty-two hundred eleven of this title, shall\nnotify the person having lawful possession, charge, custody or control\nof the body of the deceased person in the county where such university,\ncollege, school or institute is situated and in any other county in the\nstate in which no medical college, school, institute or university is\nsituated, of such desire. Thereafter, the person having possession,\ncharge, custody or control of the body of the deceased person shall\nnotify the proper officer of the university, college, school or\ninstitute whenever there is any such dead body in his or her possession,\ncharge, custody or control which may be delivered or released to and\nreceived by such university, college, school or institute, and he or she\nshall deliver or release same to such university, college, school or\ninstitute.\n  (b) Except as provided in section forty-two hundred ten of this title,\nno autopsy or dissection shall be performed on any such unclaimed dead\nbody by any such person having possession, charge, custody or control of\nsuch body prior to the expiration of the fourth day after such\nnotification or where such notification is made by mail prior to the\nexpiration of the eighth day after such notification is postmarked.\n  2. It shall be the duty of the person having lawful possession,\ncharge, custody or control of bodies of deceased persons, to keep a\nrecord in a bound book or an electronic log of any and all bodies of\ndeceased persons thereafter coming into his or her possession, charge,\ncustody or control and of the disposition made of said bodies, showing\n(a) the name of the deceased person, if known, (b) the dates of death\nand burial or other lawful disposition, if known, (c) the names and\nplaces of residence of relatives of the deceased person, if known, (d)\nthe name of the person who claimed the body of the deceased person for\ninterment or other lawful disposition, (e) the name of the university,\ncollege, school or institute to whom the body of the deceased person was\ndelivered or released, and (f) the opposition of the deceased to the\ndissection or autopsy of his or her body as indicated by an\nidentification card carried upon his or her person. This record book or\nelectronic log shall be open to the inspection of the officers and\nagents of universities, colleges, schools or institutes entitled to\nreceive bodies of deceased persons. Any electronic log kept pursuant to\nthis subdivision shall preserve a record of any addition, deletion or\nchange made in such log.\n  3. If two or more universities, colleges, schools or institutes are\nentitled to receive bodies of deceased persons under the provisions of\nthis article and shall be given notice as herein provided, they shall\nreceive the same in proportion to the number of matriculated students in\neach university, college, school or institute who are pursuing courses\nof study in anatomy and surgery at the time of making the apportionment.\n
N.Y. ELN Law § 14-208 — New York Code / Act ELN / Article 14 / Title 2 / Section 14-208
Audits and repayments
Status: in_force

§ 14-208. Audits and repayments. 1. Audits.  (a) The PCFB shall audit\nand examine all matters relating to the proper administration of this\ntitle and shall complete all such audits no later than one and one-half\nyears after the election in question.  This deadline shall not apply in\ncases involving potential campaign-related fraud, knowing and willful\nviolations of this article, or criminal activity; provided, however, the\nPCFB may at any time audit any participating candidate for which it\nreceives credible reports involving potential campaign-related fraud,\nknowing and willful violations of this article, or criminal activity, if\nsuch reports are related to the receipt or use of program funds.\n  (b) Every participating candidate for statewide office who receives\npublic funds as provided in this title, and every candidate for any\nother office who receives five hundred thousand dollars or greater in\npublic funds as provided in this title, shall be audited by the PCFB\nalong with all other candidates in each such race. Such audits shall be\ncompleted within one and one-half years of the election in question.\nParticipating candidates who do not receive public matching funds as\nprovided in this title shall not be audited by the PCFB pursuant to this\nparagraph.\n  (c) Except as provided in paragraph (b) of this subdivision, the PCFB\nshall select not more than one-third of all participating candidates in\ncovered elections for audit through a lottery which shall be completed\nwithin one year of the election in question. A separate lottery shall be\nconducted for each office. The PCFB shall select senate and assembly\ndistricts to be audited, auditing every candidate in each selected\ndistrict, while ensuring that the number of audited candidates within\nthose districts does not exceed fifty percent of all participating\ncandidates for the relevant office. The lottery for senate and assembly\nelections shall be weighted to increase the likelihood that a district\nfor the relevant office is audited based on how frequently it has not\nbeen selected for auditing during the past three election cycles. The\nPCFB shall promulgate rules concerning the method of weighting the\nsenate and assembly lotteries, including provisions for the first three\nelection cycles for each office. The names of candidates selected for an\naudit shall not be disclosed unless there is a declared finding of\nwrongdoing by the PCFB.\n  (d) The cost of complying with a post-election audit shall be borne by\nthe candidate's authorized committee using public funds, private funds,\nor any combination of such funds. Candidates who run in any primary or\ngeneral election must maintain a reserve of three percent of the public\nfunds received to comply with the post-election audit.\n  (e) The PCFB shall issue to each campaign audited a final audit report\nthat details its findings.\n  2. Repayments. (a) If the PCFB determines that any portion of the\npayment made to a candidate's authorized committee from the fund was in\nexcess of the aggregate amount of payments that such candidate was\neligible to receive pursuant to this title, it shall notify such\ncommittee and such committee shall pay to the PCFB an amount equal to\nthe amount of excess payments. Such committee shall first utilize the\nsurplus for repayment of such sums and then such other funds as it may\nhave. Provided, however, that if the erroneous payment was the result of\nan error by the PCFB, then the erroneous payment will be deducted from\nany future payment, if any, and if no future payment is to be made then\nneither the candidate nor the committee shall be liable to repay the\nexcess amount to the PCFB. The candidate and the candidate's authorized\ncommittee are jointly and severally liable for any repayments to the\nPCFB.\n  (b) If the PCFB determines that any portion of the payment made to a\ncandidate's authorized committee from the fund was used for purposes\nother than qualified campaign expenditures and such expenditures were\nnot approved by the PCFB, it shall notify such committee of the amount\nso disqualified and such committee shall pay to the PCFB an amount equal\nto such disqualified amount. The candidate, the treasurer, and the\ncandidate's authorized committee are jointly and severally liable for\nany repayments to the PCFB.\n  (c) If at the end of an election cycle or following a special\nelection, surplus funds remain in a participating candidate's authorized\ncommittee after all liabilities for qualified campaign expenditures for\nsuch election cycle or special election have been paid, such candidate\nand committee shall pay to the fund an amount equal to the surplus, as\ndefined in subdivision nineteen of section 14-200-a of this title;\nprovided, however, such candidate may retain an amount of such surplus\nthat does not include any public matching funds to the extent such\namount does not exceed fifty thousand dollars. No public matching funds\nshall be eligible to be retained. The surplus repayment shall in no\nevent exceed the total amount of public matching funds received. Any\nfunds raised during any previous election cycle, as described in\nsubparagraph (iii) of paragraph (i) of subdivision one of section 14-203\nof this title, shall be excluded from the calculation of surplus funds\nrequired by this paragraph and shall not count toward the fifty thousand\ndollar limit permitted by this paragraph, and such funds may continue to\nbe retained. Participating candidates shall make such surplus payment\nnot later than twenty-seven days after all liabilities for the election\nhave been paid and in any event, not later than the day on which the\nPCFB issues its final audit report for the participating candidate's\nauthorized committee; provided, however, that all unspent public\ncampaign funds for a participating candidate shall be immediately due\nand payable to the PCFB upon a determination by the PCFB that the\nparticipant has delayed the post-election audit. A participating\ncandidate may make post-election expenditures with public funds only for\nroutine activities involving nominal costs associated with winding up a\ncampaign and responding to the post-election audit. Nothing in this\ntitle shall be construed to prevent a candidate or their authorized\ncommittee from using campaign contributions received from private\ncontributors for otherwise lawful expenditures. Any amounts retained\npursuant to this paragraph in such authorized committee after the\npayment required by this paragraph has been made, may be used for any\nlawful purpose.\n  (d) Candidates shall have thirty days to cure any violations\nidentified by the PCFB in its post-election audit before there may be\nany declared findings of wrongdoing.\n  3. Rules and regulations. (a) The PCFB shall promulgate regulations\nfor the certification of the amount of funds payable by the comptroller\nfrom the fund established pursuant to section ninety-two-t of the state\nfinance law, to a participating candidate that has qualified to receive\nsuch payment. These regulations shall include the promulgation and\ndistribution of forms on which contributions and expenditures are to be\nreported, the periods during which such reports must be filed, and the\nverification required. The PCFB shall institute procedures which will\nmake possible payment by the fund within four business days after\nreceipt of the required forms and verifications.\n  (b) All rules and regulations promulgated pursuant to this\nrecommendation shall be promulgated pursuant to the state administrative\nprocedure act. The PCFB's determinations pursuant to such regulations\nand these recommendations shall be deemed final.\n
N.Y. LFN Law § 26.00 — New York Code / Act LFN / Article 2 / Title 2 / Section 26.00
Temporary alternative methods of financing snow and ice removal expenses
Status: in_force

§ 26.00 Temporary alternative methods of financing snow and ice\nremoval expenses. a. Definitions. 1. With respect to any municipality\nwhich has a calendar fiscal year which commenced on the first day of\nJanuary, two thousand two, the terms "extraordinary expenses for snow\nand ice removal" and "such extraordinary expenses", as used in this\nsection, shall mean the expenses incurred for the removal of snow and\nice from the public thoroughfares and public places of such municipality\nduring any month in such year up to and including June two thousand\nthree, in excess of the normal expenses which would have been incurred\nfor such purposes during such period, as determined by the finance board\nof such municipality. In making any such determination, the finance\nboard shall not include as a part of such extraordinary expenses the\nsalaries and wages of regular employees, except for overtime work and\nwork on Sundays and holidays.\n  2. With respect to any municipality which has a fiscal year which\ncommenced in the year two thousand two on or after the first day of\nMarch in such year, the terms "extraordinary expenses for snow and ice\nremoval" and "such extraordinary expenses", as used in this section,\nshall mean the expenses incurred for the removal of snow and ice from\nthe public thoroughfares and public places of such municipality during\nsuch fiscal year, in excess of the amounts appropriated for such\npurposes in the annual budget for such fiscal year, or, if no such\nappropriations were made, then in excess of the average of all\nexpenditures for such purposes during each of the five preceding fiscal\nyears, as determined by the finance board of such municipality.\n  b. The financing of snow and ice removal expenses by the issuance of\nserial bonds. 1. The finance board of a municipality which has a fiscal\nyear which commenced on the first day of January, two thousand two, may\nauthorize the issuance of serial bonds in the two thousand three fiscal\nyear to provide for the payment of all or part of the extraordinary\nexpenses of snow and ice removal incurred during any month in the year\ntwo thousand two up to and including June two thousand three, to\nreimburse any fund or account of the municipality from which monies to\npay such extraordinary expenses have been advanced or to replenish any\nfund or account of the municipality from which such extraordinary\nexpenses have been paid, or any combination of such purposes,\nnotwithstanding that there may have been lack of statutory authority for\nany such advance or payment from such fund or account. The period of\nprobable usefulness of such objects or purposes shall be five years. Any\nsuch serial bonds shall have a maximum maturity of over two years, but\nthe date of final maturity of any such issue shall not extend beyond the\nfirst day of March in the year two thousand eight as to counties and\ntowns and shall not extend beyond the thirty-first day of December, two\nthousand eight, as to other municipalities.\n  2. The finance board of a municipality which has a fiscal year which\ncommenced in the year two thousand two on or after the first day of\nMarch in such year may authorize the issuance of serial bonds in such\nfiscal year, or in its next succeeding fiscal year, to provide for the\npayment of all or part of the extraordinary expenses of snow and ice\nremoval incurred in such fiscal year, to reimburse any fund or account\nof the municipality from which monies to pay such extraordinary expenses\nhave been advanced or to replenish any fund or account of the\nmunicipality from which such extraordinary expenses have been paid, or\nany combination of such purposes, notwithstanding that there may have\nbeen lack of statutory authority for any such advance or payment from\nsuch fund or account. The period of probable usefulness of such objects\nor purposes shall be five years. Any such serial bonds shall have a\nmaximum maturity of over two years, but the date of final maturity of\nany such issue shall not extend beyond the thirty-first day of December,\ntwo thousand seven.\n  3. Notwithstanding the foregoing provisions of subdivisions one and\ntwo of this paragraph, serial bonds may not be authorized to be issued\nfor the purpose of financing any portion of such extraordinary expenses\ndescribed in such subdivisions which heretofore have been or hereafter\nshall be financed by the issuance of budget notes or for the purpose of\nredeeming any such notes.\n  4. Except as provided in this section, such serial bonds and any bond\nanticipation notes in anticipation thereof, shall be authorized, sold\nand issued in the manner provided by this chapter. Any bond anticipation\nnotes issued in anticipation of such bonds shall, for the purpose of\ndetermining the power of the issuer to contract indebtedness and to\nraise taxes upon real estate, be deemed to be serial bonds of an issue\nhaving a maximum maturity of more than two years as described in\nsubdivision A of section five and in section ten of article eight of the\nstate constitution and for the purposes of (1) paragraph one-a of\nsection 136.00 of this chapter, (2) section two hundred thirty-three of\nthe county law, (3) any general or special law applicable to counties,\ncities and villages which relates to the raising of taxes on real estate\nto provide for the payment of the interest on and the principal of\nindebtedness, and (4) all laws relating to the financial reports, debt\nstatements and real estate tax margin computations of such\nmunicipalities. The chief fiscal officer of any municipality issuing or\nrenewing such bond anticipation notes shall immediately after the\nissuance or renewal thereof notify the state comptroller of such\nissuance or renewal. The state comptroller may prescribe the form of any\nsuch notice and shall furnish such forms to municipalities for the\npurpose of making any such report.\n  5. Capital notes may not be issued to finance any object or purpose\nfor which serial bonds are authorized to be issued pursuant to this\nparagraph. The provisions of this paragraph shall not affect the power\nof any municipality described in paragraph a of this section to finance\nall or part of any such extraordinary expenses pursuant to the\nprovisions of section 29.00 of this title and paragraph c of this\nsection.\n  6. Section 104.10 of this chapter shall not be applicable in relation\nto, or as the result of, the adoption of a bond resolution authorizing\nthe issuance of serial bonds pursuant to this paragraph. The provisions\nof section 10.00, paragraph a of section 21.00 and any other section of\nthis chapter, or the provisions of any general, special or local law,\nwhich would restrict, limit or prohibit the issuance of such bonds\n(except those enacted to conform with the state constitution) are, to\nthe extent that this section is utilized by a municipality, suspended\nand made ineffective in so far as necessary to effectuate the purposes\nof this section; provided, however, that this paragraph shall not apply\nto a city having a population of over one million inhabitants, if the\nlegislature at the request of such city enacts a law at the one hundred\neighty-fourth annual session of the legislature amending the\nadministrative code of such city in relation to facilitating payment of\ncertain unusual snow and ice removal expenses of the city incurred in\nits current fiscal year nineteen hundred sixty--nineteen hundred\nsixty-one.\n  c. The financing of snow and ice removal expenses by the issuance of\nbudget notes. 1. If any municipality described in paragraph a of this\nsection has heretofore issued budget notes pursuant to the provisions of\nsubdivision two of paragraph a of section 29.00 of this title to provide\nfor the payment of extraordinary expenses of snow and ice removal, as\ndefined in this section, the finance board, by resolution, may determine\nthat such notes shall be deemed to have been issued pursuant to the\nprovisions of subdivision one of paragraph a of such section and that\nsuch notes so issued shall not thereafter be considered in determining\nthe power of such municipality to issue budget notes pursuant to such\nsubdivision two.\n  2. If any municipality described in paragraph a of this section has\nheretofore issued budget notes pursuant to the provisions of subdivision\none or two of paragraph a, or paragraph b, of section 29.00 of this\ntitle, to provide for the payment of extraordinary expenses of snow and\nice removal, as defined in this section, the finance board may determine\nthat the provisions of paragraph j of such section shall not be\napplicable in relation to the maturity of such notes and (a) that such\nnotes shall mature in equal annual installments in two different fiscal\nyears, but the final maturity of such notes shall not extend beyond the\nclose of the second fiscal year immediately succeeding the year of their\nissue, or (b) if the fiscal procedures applicable to such municipality\nwill enable the necessary budgetary appropriations for debt service to\nbe made and such appropriations to become available, that such notes\nshall mature in three equal annual installments in three different\nfiscal years, but the final maturity of any such notes shall not exceed\nthree years in accordance with the provisions of paragraph a of section\n11.00 of this chapter which prescribes a period of probable usefulness\nof three years for objects or purposes financed by the issuance of\nbudget notes. Such budget notes which mature in three equal annual\ninstallments, as aforesaid, shall, for the purpose of determining the\npower of the issuer to contract indebtedness and to raise taxes on real\nestate, be deemed to be serial bonds of an issue having a maximum\nmaturity of more than two years as described in subdivision A of section\nfive and in section ten of article eight of the state constitution and\nfor the purposes of (1) paragraph one-a of section 136.00 of this\nchapter, (2) section two hundred thirty-three of the county law, (3) any\ngeneral or special law applicable to counties, cities and villages which\nrelates to the raising of taxes on real estate to provide for the\npayment of the interest on and the principal of indebtedness, and (4)\nall laws relating to financial reports, debt statements and real estate\ntax margin computations of such municipalities. If the finance board\ndetermines that such budget notes shall mature in three equal annual\ninstallments, as aforesaid, the chief fiscal officer of such\nmunicipality immediately after the adoption of the resolution making\nsuch determination shall file a copy of the resolution with the state\ncomptroller and shall immediately after the issuance or renewal of such\nnotes notify the state comptroller of such issuance or renewal. The\nstate comptroller may prescribe the form of any such notice and shall\nfurnish such forms to municipalities for the purpose of making any such\nreport.\n  3. Notwithstanding any of the provisions of section 29.00 of this\ntitle, the finance board of a municipality described in paragraph a of\nthis section may authorize the issuance of budget notes pursuant to\nsubdivision one of paragraph a, or paragraph b, of such section 29.00 to\nprovide for the payment of all or part of the extraordinary expenses of\nsnow and ice removal, as defined in this section, to reimburse any fund\nor account of the municipality from which monies to pay such\nextraordinary expenses have been advanced or to replenish any fund or\naccount of the municipality from which such extraordinary expenses have\nbeen paid, or any combination of such purposes, notwithstanding that\nthere may have been lack of statutory authority for any such advance or\npayment from such fund or account. The finance board may determine that\nsuch notes may mature in the manner provided in paragraph j of section\n29.00, or, if the fiscal procedures applicable to such municipality will\nenable the necessary budgetary appropriations for debt service to be\nmade and such appropriations to become available, that such notes shall\nmature in two equal annual installments in two different fiscal years,\nbut the final maturity of such notes shall not extend beyond the close\nof the second fiscal year immediately succeeding the year of their\nissue.\n  4. If a municipality which had a calendar fiscal year which commenced\non the first day of January, two thousand two, issued budget notes in\nsuch year pursuant to the provisions of section 29.00 of this title to\nfinance the payment of expenses of removal of snow and ice in such\nfiscal year and if such budget notes, under the provisions of paragraph\nj of such section, could not be renewed after the close of its fiscal\nyear which would end in the year two thousand three, then and in such\nevent the finance board of such municipality may determine that the\nprovisions of paragraph j of such section shall not be applicable in\nrelation to the maturity of such notes and that such notes shall mature\nin equal annual installments in the years two thousand three and two\nthousand four.\n  5. If a municipality which had a calendar fiscal year which commenced\non the first day of January, two thousand two, authorized the issuance\nof budget notes in such year pursuant to the provisions of section 29.00\nof this chapter to finance the payment of expenses of removal of snow\nand ice in such year and if such notes were not issued in the year two\nthousand two, but were or are to be issued in the year two thousand\nthree, and if such budget notes, under the provisions of paragraph j of\nsuch section, could not be renewed after the close of its fiscal year\nwhich would end in the year two thousand four, then and in any such\nevent the finance board of such municipality may determine that the\nprovisions of paragraph j of such section shall not be applicable in\nrelation to the maturity of such notes and that such notes shall mature\nin equal annual installments in the years two thousand four and two\nthousand five.\n  6. Any resolution of a finance board of a municipality making a\ndetermination pursuant to subdivision one, two, three, four or five of\nthis paragraph may be adopted by a majority vote of the finance board,\nnotwithstanding the provisions of paragraph d of section 40.00 of this\nchapter.\n  7. The provisions of subdivision four of paragraph c of section 40.00\nand of any other section of this chapter and the provisions of any\ngeneral, special or local law which would restrict, limit or prohibit\nthe renewal of budget notes as provided in this paragraph (except those\nenacted to conform with the state constitution) are, to the extent that\nthis section is utilized by a municipality, suspended and made\nineffective in so far as necessary to effectuate the objects and\npurposes of this section.\n  d. Separability. If any clause, sentence, subdivision, paragraph, or\npart of this section be adjudged by any court of competent jurisdiction\nto be invalid, such judgment shall not affect, impair or invalidate the\nremainder thereof, but shall be confined in its operation to the clause,\nsentence, subdivision, paragraph, or part thereof directly involved in\nthe controversy in which such judgment shall have been rendered.\n
N.Y. PBH Law § 2332 — New York Code / Act PBH / Article 23 / Title 2 / Section 2332
Houses of prostitution; abatement; release of property on filing bond
Status: in_force

§ 2332. Houses of prostitution; abatement; release of property on\nfiling bond.  1. If the owner of the premises in which a nuisance, as\ndefined in this article, has been maintained appears and pays all costs\nof the proceeding and files a bond with sureties to be approved by the\ncourt in the full value of the property, to be ascertained by the court,\nor in vacation by the judge thereof, conditioned that he will\nimmediately abate said nuisance and prevent the same from being\nestablished, or kept therein within a period of one year thereafter, the\ncourt, or in vacation the judge, if satisfied of his good faith, may\norder the premises, closed or sought to be closed under the order of\nabatement, delivered to said owner, and said order of abatement\ncancelled so far as the same may relate to said real property.\n  2. The release of the property under the provisions of this section\nshall not release it from the injunction herein provided against the\nproperty nor any of the defendants nor from any judgment, lien, or\nliability to which it may be subject by law.\n
N.Y. GMU Law § 925-K — New York Code / Act GMU / Article 18-A / Title 2 / Section 925-K
City of Mechanicville and town of Stillwater industrial development agency
Status: in_force

* § 925-k. City of Mechanicville and town of Stillwater industrial\ndevelopment agency. For the benefit of the city of Mechanicville and the\ntown of Stillwater, and the inhabitants thereof, an industrial\ndevelopment agency to be known as the CITY OF MECHANICVILLE AND TOWN OF\nSTILLWATER INDUSTRIAL DEVELOPMENT AGENCY, is hereby established for the\naccomplishment of any or all purposes specified in title one of article\neighteen-A of this chapter. It shall constitute a body corporate and\npolitic, and be perpetual in duration. It shall have the powers and\nduties now conferred by title one of article eighteen-A of this chapter\nupon industrial development agencies provided, that the exercise of the\npowers of such agency with respect to the acquisition of real property\nwhether by purchase, condemnation or otherwise shall be limited to the\ncorporate limits of the city of Mechanicville and the town of Stillwater\nand, shall be subject to local zoning and planning regulations and shall\ntake into consideration the regional and local comprehensive land use\nplans. It shall be organized in a manner prescribed by and be subject to\nthe provisions of title one of article eighteen-A of this chapter.\n  Its members shall be appointed by the governing bodies of the city of\nMechanicville and the town of Stillwater respectively, each of which\nshall appoint four members constituting a total membership of eight. The\nagency, its members, officers and employees and its operations shall in\nall 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. RPT Law § 1228 — New York Code / Act RPT / Article 12 / Title 2 / Section 1228
Certification of change in level of assessment factors for certain exemptions
Status: in_force

§ 1228. Certification of change in level of assessment factors for\ncertain exemptions. Where the commissioner is authorized or directed by\nlaw to certify a change in level of assessment for adjustment by the\nassessor of a maximum taxable assessed value of partially exempt real\nproperty, it shall do so in the same manner and subject to the same\nlimitations as provided in section twelve hundred twenty-four of this\ntitle for the determination of special equalization rates for ceiling\npurposes.\n
N.Y. RPT Law § 458 — New York Code / Act RPT / Article 4 / Title 2 / Section 458
Veterans
Status: in_force

§ 458. Veterans. The following property shall be exempt from taxation:\n1. All property exempt by law from execution, other than an exempt\nhomestead. But real property purchased with the proceeds of a pension,\nbonus or insurance, or dividends or refunds on such insurance, or\npayments received as prisoner of war compensation from the United States\ngovernment, heretofore or hereafter received, hereinafter referred to as\neligible funds, granted by the United States or by this state for\nmilitary or naval services, and owned by the person who rendered such\nservices, or by the spouse or unremarried surviving spouse, or dependent\nfather or mother, or the children under twenty-one years of age of such\nperson is subject to taxation as herein provided.\n  (1) Such property shall be assessed in the same manner as other real\nproperty in the tax districts. On or before the appropriate taxable\nstatus date, a verified application on a form prescribed or approved by\nthe commissioner for the exemption of such real property from taxation\nmay be filed in the appropriate assessor's office by or on behalf of the\nowner thereof, which application must show the facts on which the\nexemption is claimed, including the amount of eligible funds used in or\ntoward the purchase of such property.\n  (2) Except as provided in subdivision five of this section, no such\nexemption on account of eligible funds paid on account of military or\nnaval services rendered by an individual shall be allowed in excess of\nseven thousand five hundred dollars. For the purposes of this\nsubdivision any established exemption, or newly claimed exemption, or an\naggregate thereof, as the case may be, in excess of any multiple of\nfifty dollars shall be regarded as being the nearest multiple of fifty\ndollars and allowed in such amount. If the amount of such exemption has\nno nearest multiple of fifty dollars, it shall be regarded as being the\nnext higher multiple of fifty dollars and allowed in such amount. The\nmingling of such eligible funds with other funds or their retention by\nthe United States for insurance premiums shall not bar the granting of a\nclaim for such exemption.\n  (3) If the assessors are satisfied that the applicant is entitled to\nany exemption, they shall make appropriate entries upon the\nassessment-roll opposite the description of such property and subtract\nthe total amount of such exemption from the total amount assessed\npursuant to the provisions of paragraph one of this subdivision. Such\nentries shall be made and continued in each assessment of the property\nso long as it is exempt from taxation for any purpose. Such real\nproperty, to the extent of the exemption entered by the assessors, shall\nbe exempt from state, county and general municipal taxation. The\ngoverning body of a school district in which such property is located\nor, in the case of a city with a population of one million or more, the\nlocal legislative body, may, after public hearings, adopt a local law,\nordinance or resolution providing for an exemption for local school\npurposes. The provisions herein, relating to the assessment and\nexemption of property purchased with eligible funds apply and shall be\nenforced in each municipal corporation authorized to levy taxes.\n  (4) If the application for exemption is not granted, the property\nshall be subject to taxation for all purposes.\n  (5) Notwithstanding the provisions of this section or any other\nprovision of law, in any city with a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n  2. Real property purchased with moneys collected by popular\nsubscription in partial recognition of extraordinary services rendered\nby any veteran of world war one, world war two, or of the hostilities\nwhich commenced June twenty-seventh, nineteen hundred fifty, who (a) was\nhonorably discharged from such service, or (b) has a qualifying\ncondition, as defined in section one of the veterans' services law, and\nhas received a discharge other than bad conduct or dishonorable from\nsuch service, or (c) is a discharged LGBT veteran, as defined in section\none of the veterans' services law, and has received a discharge other\nthan bad conduct or dishonorable from such service, and who sustained\npermanent disability while on military duty, either total or partial,\nand owned by the person who sustained such injuries, or by his or her\nspouse or unremarried surviving spouse, or dependent father or mother,\nis subject to taxation as herein provided. Such property shall be\nassessed in the same manner as other real property in the tax district.\nAt the meeting of the assessors to hear complaints concerning the\nassessments, a verified application for the exemption of such real\nproperty from taxation may be presented to them by or on behalf of the\nowner thereof, which application must show the facts on which the\nexemption is claimed, including the amount of moneys so raised and used\nin or toward the purchase of such property. No exemption on account of\nany such gift shall be allowed in excess of five thousand dollars. The\napplication for exemption shall be presented and action thereon taken in\nthe manner provided by subdivision one of this section. If no\napplication for exemption be granted, the property shall be subject to\ntaxation for all purposes. The provisions herein, relating to the\nassessment and exemption of property purchased with moneys raised by\npopular subscription, apply and shall be enforced in each municipal\ncorporation authorized to levy taxes.\n  3. In addition to any exemption from taxation on real property which\nmay be allowed to veterans pursuant to the provisions of subdivisions\none and two of this section, the primary residence of any seriously\ndisabled veteran who is eligible for pecuniary assistance from the\nUnited States government, or who has received pecuniary assistance from\nthe United States government and has applied such assistance toward the\nacquisition or modification of a suitable housing unit with special\nfixtures or movable facilities made necessary by the nature of the\nveteran's disability, and the necessary land therefor, shall be fully\nexempt from taxation and special district charges and assessments and\nspecial ad valorem levies. The same exemption shall also be allowed on\nsuch a housing unit owned by the unremarried surviving spouse of such\nveteran, or by such veteran and spouse while occupying such premises as\na residence. The unremarried surviving spouse of such veteran may\ntransfer the exemption to any new housing unit to be used as his or her\nprimary residence. If an exemption has already been granted pursuant to\nthe provisions of subdivisions one and two of this section, application\nfor a further exemption as herein provided may be made and action taken\nthereon in the same manner as set forth in subdivision one of this\nsection.\n  4. The definitions set forth in section one hundred two of this\nchapter shall not apply to this section and the terms used in this\nsection shall have the same meaning as they had prior to the enactment\nof this chapter.\n  4-a. For the purposes of this section, the term "military or naval\nservices" shall be deemed to also include service: (a) by a person who\nwas employed by the War Shipping Administration or Office of Defense\nTransportation or their agents as a merchant seaman documented by the\nUnited States Coast Guard or Department of Commerce, or as a civil\nservant employed by the United States Army Transport Service (later\nredesignated as the United States Army Transportation Corps, Water\nDivision) or the Naval Transportation Service; and who served\nsatisfactorily as a crew member during the period of armed conflict,\nDecember seventh, nineteen hundred forty-one, to August fifteenth,\nnineteen hundred forty-five, aboard merchant vessels in oceangoing,\ni.e., foreign, intercoastal, or coastwise service as such terms are\ndefined under federal law (46 USCA 10301 & 10501) and further to include\n"near foreign" voyages between the United States and Canada, Mexico, or\nthe West Indies via ocean routes, or public vessels in oceangoing\nservice or foreign waters and who has received a Certificate of Release\nor Discharge from Active Duty and a discharge certificate, or an\nHonorable Service Certificate/Report of Casualty, from the department of\ndefense; (b) service by a United States civilian employed by the\nAmerican Field Service who served overseas under United States Armies\nand United States Army Groups in world war II during the period of armed\nconflict, December seventh, nineteen hundred forty-one through May\neighth, nineteen hundred forty-five, and who (i) was discharged or\nreleased therefrom under honorable conditions, or (ii) has a qualifying\ncondition, as defined in section one of the veterans' services law, and\nhas received a discharge other than bad conduct or dishonorable from\nsuch service, or (iii) is a discharged LGBT veteran, as defined in\nsection one of the veterans' services law, and has received a discharge\nother than bad conduct or dishonorable from such service; or (c) service\nby a United States civilian Flight Crew and Aviation Ground Support\nEmployee of Pan American World Airways or one of its subsidiaries or its\naffiliates who 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 (i) was discharged or released therefrom under honorable conditions,\nor (ii) has a qualifying condition, as defined in section one of the\nveterans' services law, and has received a discharge other than bad\nconduct or dishonorable from such service, or (iii) is a discharged LGBT\nveteran, as defined in section one of the veterans' services law, and\nhas received a discharge other than bad conduct or dishonorable from\nsuch service.\n  5. (a) Notwithstanding the limitation on the amount of exemption\nprescribed in subdivision one or two of this section, upon adoption of a\nlocal law by the governing board of a county, city, town, village,\nschool district or, in the case of a city with a population of one\nmillion or more, the local legislative body, that levies taxes or for\nwhich taxes are levied on an assessment roll, if the total assessed\nvalue of the real property for which such exemption has been granted\nincreases or decreases as the result of a revaluation or update of\nassessments, and a material change in level of assessment, as provided\nin title two of article twelve of this chapter, is certified for the\nassessment roll pursuant to the rules of the commissioner, the assessor\nshall increase or decrease the amount of such exemption by multiplying\nthe amount of such exemption by the change in level of assessment\nfactor. If the assessor receives the certification after the completion,\nverification and filing of the final assessment roll, the assessor shall\ncertify the amount of exemption as recomputed pursuant to this paragraph\nto the local officers having custody and control of the roll, and such\nlocal officers are hereby directed and authorized to enter the\nrecomputed exemption certified by the assessor on the roll.\n  (b) Notwithstanding the provisions of paragraph (b) of subdivision six\nof this section, in municipalities granting exemptions pursuant to\nsection four hundred fifty-eight-a of this article, a local law adopted\npursuant to paragraph (a) of this subdivision may also authorize owners\nof property who previously received an exemption pursuant to this\nsection, but who opted instead to receive exemption pursuant to section\nfour hundred fifty-eight-a, to again receive an exemption pursuant to\nthis section upon application by the owner within one year of the\nadoption of such local law. Where such provision is included in the\nlocal law, the assessor shall recompute all exemptions granted pursuant\nto this section by multiplying the amount of each such exemption by the\ncumulative change in level of assessment factor certified by the\ncommissioner measured from the assessment roll immediately preceding the\nassessment roll on which exemptions were first granted pursuant to\nsection four hundred fifty-eight-a; provided, however, that if an\nexemption pursuant to this section was initially granted to a parcel on\na later assessment roll, the cumulative change in level factor to be\nused in recomputing that exemption shall be measured from the assessment\nroll immediately preceding the assessment roll on which that exemption\nwas initially granted. No refunds or retroactive entitlements shall be\ngranted.\n  (c) Notwithstanding the provisions of subdivision four of this\nsection, terms used in this subdivision shall be subject to the\ndefinitions of section one hundred two of this chapter. For special\nassessing units, the change in level of assessment factor to be used for\npurposes of this subdivision is the municipal-wide change in level of\nassessment factor determined for the class in which the property subject\nto exemption is included.\n  (d) (i) For the purposes of this paragraph (d), a "recompute\nexemption" means the sum of the original exemption and any additional\neligible funds received multiplied by the change in level of assessment\nfrom the assessment roll in the year the exemption was originally\ngranted.\n  (ii) An assessing unit which finally files a change in level of\nassessment roll in or after the calendar year nineteen hundred\nninety-eight may, pursuant to local law, ordinance or resolution adopted\nby the governing board of a county, city, town, village, school district\nor, in the case of a city with a population of one million or more, the\nlocal legislative body, that levies taxes or for which taxes are levied\non an assessment roll, grant to every veteran who is entitled to any\nadditional eligible funds a recompute exemption in lieu of the exemption\notherwise authorized by this subdivision. Such recompute exemption may\nbe granted on any change in level of assessment roll filed in or after\ncalendar year nineteen hundred ninety-eight. A local law adopted\npursuant to this paragraph shall not be subject to referendum.\n  6. (a) (i) Except as otherwise provided in subparagraph (ii) of this\nparagraph, no new exemption may be granted pursuant to subdivision one\nor former subdivision five of this section on an assessment roll based\nupon a taxable status date occurring on or after March second, nineteen\nhundred eighty-six, except for purposes of taxes levied by or on behalf\nof a county, city, town or village that has enacted and has in effect a\nlocal law as provided in paragraph (a) of subdivision four of section\nfour hundred fifty-eight-a of this title. Notwithstanding the foregoing,\nthe owner of real property receiving an exemption pursuant to\nsubdivision one or former subdivision five of this section prior to\nMarch second, nineteen hundred eighty-six may continue to receive the\nexemption on the property to which it is applicable.\n  (ii) In any city with a population of one million or more, no new\nexemption may be granted pursuant to subdivision one or former\nsubdivision five of this section on an assessment roll based upon a\ntaxable status date occurring on or after January sixth, nineteen\nhundred eighty-five, except for purposes of taxes levied by or on behalf\nof such city that has enacted and has in effect a local law as provided\nin subdivision four of section four hundred fifty-eight-a of this\nchapter. Notwithstanding the foregoing provisions of this subparagraph,\nthe owner of real property receiving an exemption pursuant to\nsubdivision one or former subdivision five of this section prior to\nJanuary sixth, nineteen hundred eighty-five may continue to receive the\nexemption on the property to which it is applicable.\n  (iii) Except as provided in paragraph (b) of former subdivision five\nof this section, where such property is sold and moneys equalling or\nexceeding the amount of eligible funds used in the purchase of the\nparcel are received upon such sale, if such moneys are at any time\nthereafter used to purchase another parcel, an exemption may be granted\nas provided in subdivision one of this section provided the parcel is\notherwise eligible for such exemption.\n  (iv) The provisions of former subdivision five of this section as\nreferred to in this paragraph are the provisions originally enacted by\nchapter one hundred thirty-four of the laws of nineteen hundred\nseventy-nine and repealed by chapter four hundred ten of the laws of\nnineteen hundred ninety-four.\n  (b) In lieu of receiving an exemption pursuant to this section, the\nowner may apply for an exemption pursuant to section four hundred\nfifty-eight-a or four hundred fifty-eight-b of this title. If an\nexemption is granted pursuant to section four hundred fifty-eight-a, the\nowner may not thereafter receive an exemption pursuant to this section,\nunless the owner sells the property receiving exemption and uses the\nproceeds of such sale to purchase property in a municipality that has\nadopted and has in effect a local law as provided in subdivision four of\nsection four hundred fifty-eight-a of this title. In such event, the\nowner may again receive exemption pursuant to subdivision one of this\nsection.\n  7. Notwithstanding any other provision of law to the contrary, the\nprovisions of this section shall apply to any real property held in\ntrust solely for the benefit of a person or persons who would otherwise\nbe eligible for a real property tax exemption, pursuant to subdivision\none, two or three of this section, were such person or persons the owner\nor owners of such real property.\n  8. (a) For the purposes of this section, title to that portion of real\nproperty owned by a cooperative apartment corporation in which a\ntenant-stockholder of such corporation resides and which is represented\nby his share or shares of stock in such corporation as determined by its\nor their proportional relationship to the total outstanding stock of the\ncorporation, including that owned by the corporation, shall be deemed to\nbe vested in such tenant-stockholder.\n  (b) Provided that all other eligibility criteria of this section are\nmet, that proportion of the assessment of such real property owned by a\ncooperative apartment corporation determined by the relationship of such\nreal property vested in such tenant-stockholder to such real property\nowned by such cooperative apartment corporation in which such\ntenant-stockholder resides shall be subject to exemption from taxation\npursuant to this section and any exemption so granted shall be credited\nby the appropriate taxing authority against the assessed valuation of\nsuch real property; the reduction in real property taxes realized\nthereby shall be credited by the cooperative apartment corporation\nagainst the amount of such taxes otherwise payable by or chargeable to\nsuch tenant-stockholder.\n  (c) Notwithstanding paragraph (b) of this subdivision, a\ntenant-stockholder who resides in a dwelling that is subject to the\nprovisions of either article two, four, five or eleven of the private\nhousing finance law shall not be eligible for an exemption pursuant to\nthis section.\n  (d) Notwithstanding paragraph (b) of this subdivision, real property\nowned by a cooperative apartment corporation may be exempt from taxation\npursuant to this section by a municipality in which such real property\nis located only if the governing body of such municipality, after public\nhearing, adopts a local law, ordinance or resolution providing therefor.\n  9. Notwithstanding the provisions of subdivision one of this section,\nthe governing body of any municipality may, after public hearing, adopt\na local law, ordinance or resolution providing where a veteran, the\nspouse of the veteran or unremarried surviving spouse already receiving\nan exemption pursuant to this section sells the property receiving the\nexemption and purchases property within the same county or school\ndistrict, or in the case of a city having a population of one million or\nmore persons, within the same city, the assessor shall transfer and\nprorate, for the remainder of the fiscal year, the exemption which the\nveteran, the spouse of the veteran or unremarried surviving spouse\nreceived. The prorated exemption shall be based upon the date the\nveteran, the spouse of the veteran or unremarried surviving spouse\nobtains title to the new property and shall be calculated by multiplying\nthe tax rate or rates for each municipal corporation which levied taxes,\nor for which taxes were levied, on the appropriate tax roll used for the\nfiscal year or years during which the transfer occurred times the\npreviously granted exempt amount times the fraction of each fiscal year\nor years remaining subsequent to the transfer of title. Nothing in this\nsection shall be construed to remove the requirement that any such\nveteran, the spouse of the veteran or unremarried surviving spouse\ntransferring an exemption pursuant to this subdivision shall reapply for\nthe exemption authorized pursuant to this section on or before the\nfollowing taxable status date, in the event such veteran, the spouse of\nthe veteran or unremarried surviving spouse wishes to receive the\nexemption in future fiscal years.\n  10. The commissioner shall develop in consultation with the director\nof the New York state division of veterans' services a listing of\ndocuments to be used to establish eligibility under this section,\nincluding but not limited to a certificate of release or discharge from\nactive duty also known as a DD-214 form or an Honorable Service\nCertificate/Report of Causality from the department of defense. Such\ninformation shall be made available to each county, city, town or\nvillage assessor's office, or congressional chartered veterans service\nofficers who request such information. The listing of acceptable\nmilitary records shall be made available on the internet websites of the\ndivision of veterans' services and the office of real property tax\nservices.\n
N.Y. RPT Law § 467-A — New York Code / Act RPT / Article 4 / Title 2 / Section 467-A
Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio...
Status: in_force

§ 467-a. Partial tax abatement for residential real property held in\nthe cooperative or condominium form of ownership in a city having a\npopulation of one million or more. 1. Definitions. As used in this\nsection:\n  (a) "Applicant" means the board of managers of a condominium or the\nboard of directors of a cooperative apartment corporation, provided\nthat, in addition, the commissioner of finance shall by rule designate\nthe owner of a dwelling unit (the "unit owner") or shareholder of the\ncorporation having the proprietary lease for an apartment (a\n"shareholder") as an applicant for the limited purpose of submitting\ninformation to verify the primary residence of the unit owner or\nshareholder.\n  (b) "Average unit assessed value" means the residential proportion of\na property multiplied by the total assessed value of the property\ndivided by the number of dwelling units therein on the applicable\ntaxable status date for the fiscal year for which an application is made\nfor partial abatement of real property taxes pursuant to this section.\n  (c) "Billable assessed value" means the lesser of the taxable\ntransitional assessed value, as computed pursuant to subdivision three\nof section eighteen hundred five of this chapter, or taxable assessed\nvalue of a property.\n  (d) "Commissioner of finance" means the commissioner of finance of a\ncity having a population of one million or more, or his or her designee.\n  (e) "Dwelling unit" means a unit used primarily for residential\npurposes and not primarily for professional or commercial purposes.\n  (f) "Property" means real property designated as class two, pursuant\nto section eighteen hundred two of this chapter, held in the cooperative\nor condominium form of ownership.\n  (g) "Residential proportion" of a property held in the cooperative\nform of ownership means the percentage of shares of the cooperative\napartment corporation allocated to dwelling units. "Residential\nproportion" of a property held in the condominium form of ownership\nmeans the percentage of common interest allocated to dwelling units.\n  (h) "Sponsors" means persons or business entities who make or take\npart in a public offering or sale of securities consisting primarily of\nshares or investments in real estate, including condominium units and\nother cooperative interests in realty. Sponsors shall be deemed to\ninclude successors who succeed to the rights and assume the obligations\nof sponsors.\n  (i) "Prevailing wage" means the rate of wages and supplemental\nbenefits paid in the locality to workers in the same trade or occupation\nand annually determined by the fiscal officer in accordance with the\nprovisions of section two hundred thirty-four of the labor law.\n  (j) "Qualified property" means (i) a property with an average unit\nassessed value of less than or equal to sixty thousand dollars; or (ii)\na property with an average unit assessed value of more than sixty\nthousand dollars and less than or equal to one hundred thousand dollars,\nand less than thirty dwelling units; or (iii) a property with respect to\nwhich an applicant has submitted an affidavit certifying that all\nbuilding service employees employed or to be employed at the property\nshall receive the applicable prevailing wage for the duration of such\nproperty's tax abatement.\n  (k) "Building service employee" means any person who is regularly\nemployed at a building who performs work in connection with the care or\nmaintenance of such building. "Building service employee" includes, but\nis not limited to, watchman, guard, doorman, building cleaner, porter,\nhandyman, janitor, gardener, groundskeeper, elevator operator and\nstarter, and window cleaner, but shall not include persons regularly\nscheduled to work fewer than eight hours per week in the building.\n  (l) "Fiscal officer" means the comptroller of the city of New York.\n  2. (a) In a city having a population of one million or more, dwelling\nunits owned by unit owners who, as of the applicable taxable status\ndate, own no more than three dwelling units in any one property held in\nthe condominium form of ownership, shall be eligible to receive a\npartial abatement of real property taxes, as set forth in paragraphs\n(c), (d), (d-1), (d-2), (d-3), (d-4), (d-5) and (d-6) of this\nsubdivision; provided, however, that a property held in the condominium\nform of ownership that is receiving complete or partial real property\ntax exemption or tax abatement pursuant to any other provision of this\nchapter or any other state or local law, except as provided in paragraph\n(f) of this subdivision, shall not be eligible to receive a partial\nabatement pursuant to this section; and provided, further, that sponsors\nshall not be eligible to receive a partial abatement pursuant to this\nsection; and provided, further, that in the fiscal years commencing in\ncalendar years two thousand twelve through two thousand twenty-six no\nmore than a maximum of three dwelling units owned by any unit owner in a\nsingle building, one of which must be the primary residence of such unit\nowner, shall be eligible to receive a partial abatement pursuant to\nparagraphs (d-1), (d-2), (d-3) and (d-4) of this subdivision.\n  (b) In a city having a population of one million or more, dwelling\nunits owned by tenant-stockholders who, as of the applicable taxable\nstatus date, own no more than three dwelling units in any one property\nheld in the cooperative form of ownership, shall be eligible to receive\na partial abatement of real property taxes, as set forth in paragraphs\n(c), (d), (d-1), (d-2), (d-3), (d-4), (d-5) and (d-6) of this\nsubdivision; provided, however, that a property held in the cooperative\nform of ownership that is receiving complete or partial real property\ntax exemption or tax abatement pursuant to any other provision of this\nchapter or any other state or local law, except as provided in paragraph\n(f) of this subdivision, shall not be eligible to receive a partial\nabatement pursuant to this section; and provided, further, that sponsors\nshall not be eligible to receive a partial abatement pursuant to this\nsection; and provided, further, that in the fiscal years commencing in\ncalendar years two thousand twelve through two thousand twenty-six no\nmore than a maximum of three dwelling units owned by any\ntenant-stockholder in a single building, one of which must be the\nprimary residence of such tenant-stockholder, shall be eligible to\nreceive a partial abatement pursuant to paragraphs (d-1), (d-2), (d-3)\nand (d-4) of this subdivision. For purposes of this section, a\ntenant-stockholder of a cooperative apartment corporation shall be\ndeemed to own the dwelling unit which is represented by his or her\nshares of stock in such corporation. Any abatement so granted shall be\ncredited by the appropriate taxing authority against the tax due on the\nproperty as a whole. The reduction in real property taxes received\nthereby shall be credited by the cooperative apartment corporation\nagainst the amount of such taxes attributable to eligible dwelling units\nat the time of receipt.\n  (b-1) Notwithstanding any other provision of law to the contrary, the\nprovisions of this section shall apply to any dwelling unit held in\ntrust solely for the benefit of a person or persons who would otherwise\nbe eligible for an abatement, pursuant to this section, were such person\nor persons the owner or owners of such dwelling unit.\n  (c) Eligible dwelling units in property whose average unit assessed\nvalue is less than or equal to fifteen thousand dollars shall receive a\npartial abatement of the real property taxes attributable to or due on\nsuch dwelling units, as follows:\n  (i) not to exceed four percent in the fiscal year commencing in\ncalendar year nineteen hundred ninety-six;\n  (ii) sixteen percent in the fiscal year commencing in calendar year\nnineteen hundred ninety-seven;\n  (iii) twenty-five percent in the fiscal year commencing in calendar\nyear nineteen hundred ninety-eight;\n  (iv) twenty-five percent in the fiscal year commencing in calendar\nyear nineteen hundred ninety-nine;\n  (v) twenty-five percent in the fiscal year commencing in calendar year\ntwo thousand;\n  (vi) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand one;\n  (vii) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand two;\n  (viii) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand three;\n  (ix) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand four;\n  (x) twenty-five percent in the fiscal year commencing in calendar year\ntwo thousand five;\n  (xi) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand six;\n  (xii) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand seven;\n  (xiii) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand eight;\n  (xiv) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand nine;\n  (xv) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand ten;\n  (xvi) twenty-five percent in the fiscal year commencing in calendar\nyear two thousand eleven.\n  (d) Eligible dwelling units in property whose average unit assessed\nvalue is greater than fifteen thousand dollars shall receive a partial\nabatement of the real property taxes attributable to or due on such\ndwelling units, as follows:\n  (i) not to exceed two and three-quarters percent in the fiscal year\ncommencing in calendar year nineteen hundred ninety-six;\n  (ii) ten and three-quarters percent in the fiscal year commencing in\ncalendar year nineteen hundred ninety-seven;\n  (iii) seventeen and one-half percent in the fiscal year commencing in\ncalendar year nineteen hundred ninety-eight;\n  (iv) seventeen and one-half percent in the fiscal year commencing in\ncalendar year nineteen hundred ninety-nine;\n  (v) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand;\n  (vi) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand one;\n  (vii) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand two;\n  (viii) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand three;\n  (ix) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand four;\n  (x) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand five;\n  (xi) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand six;\n  (xii) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand seven;\n  (xiii) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand eight;\n  (xiv) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand nine;\n  (xv) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand ten;\n  (xvi) seventeen and one-half percent in the fiscal year commencing in\ncalendar year two thousand eleven.\n  (d-1) In the fiscal years commencing in calendar years two thousand\ntwelve, two thousand thirteen and two thousand fourteen, eligible\ndwelling units in property whose average unit assessed value is less\nthan or equal to fifty thousand dollars shall receive a partial\nabatement of the real property taxes attributable to or due on such\ndwelling units of twenty-five percent, twenty-six and one-half percent\nand twenty-eight and one-tenth percent respectively. In the fiscal years\ncommencing in calendar years two thousand fifteen through two thousand\ntwenty-six eligible dwelling units in property whose average unit\nassessed value is less than or equal to fifty thousand dollars shall\nreceive a partial abatement of the real property taxes attributable to\nor due on such dwelling units of twenty-eight and one-tenth percent.\n  (d-2) In the fiscal years commencing in calendar years two thousand\ntwelve, two thousand thirteen and two thousand fourteen, eligible\ndwelling units in property whose average unit assessed value is more\nthan fifty thousand dollars, but less than or equal to fifty-five\nthousand dollars, shall receive a partial abatement of the real property\ntaxes attributable to or due on such dwelling units of twenty-two and\none-half percent, twenty-three and eight-tenths percent and twenty-five\nand two-tenths percent respectively. In the fiscal years commencing in\ncalendar years two thousand fifteen through two thousand twenty-six\neligible dwelling units in property whose average unit assessed value is\nmore than fifty thousand dollars, but less than or equal to fifty-five\nthousand dollars, shall receive a partial abatement of the real property\ntaxes attributable to or due on such dwelling units of twenty-five and\ntwo-tenths percent.\n  (d-3) In the fiscal years commencing in calendar years two thousand\ntwelve, two thousand thirteen and two thousand fourteen, eligible\ndwelling units in property whose average unit assessed value is more\nthan fifty-five thousand dollars, but less than or equal to sixty\nthousand dollars, shall receive a partial abatement of the real property\ntaxes attributable to or due on such dwelling units of twenty percent,\ntwenty-one and two-tenths percent, and twenty-two and five-tenths\npercent respectively. In the fiscal years commencing in calendar years\ntwo thousand fifteen through two thousand twenty-six eligible dwelling\nunits in property whose average unit assessed value is more than\nfifty-five thousand dollars, but less than or equal to sixty thousand\ndollars, shall receive a partial abatement of the real property taxes\nattributable to or due on such dwelling units of twenty-two and\nfive-tenths percent.\n  (d-4) In the fiscal years commencing in calendar years two thousand\ntwelve through two thousand twenty-six, eligible dwelling units in\nproperty whose average unit assessed value is more than sixty thousand\ndollars shall receive a partial abatement of the real property taxes\nattributable to or due on such dwelling units of seventeen and one-half\npercent.\n  (d-5) In the fiscal years commencing in calendar year two thousand\ntwelve and two thousand thirteen, dwelling units that received an\nabatement pursuant to this section in the fiscal year commencing in\ncalendar year two thousand eleven, and that are not eligible to receive\nbenefits under paragraph (d-1), (d-2), (d-3), or (d-4) of this\nsubdivision and that are located in a property that has an average unit\nassessed value that is less than or equal to fifteen thousand dollars\nshall receive a partial abatement of the real property taxes\nattributable to or due on such dwelling units of twelve and one half\npercent, and six and twenty-five hundredths percent respectively.\nProvided, however, that no such abatement shall be allowed for any\nfiscal year commencing in calendar year two thousand fourteen or later.\n  (d-6) In the fiscal years commencing in calendar year two thousand\ntwelve and two thousand thirteen, dwelling units that received an\nabatement pursuant to this section in the fiscal year commencing in\ncalendar year two thousand eleven, and that are not eligible to receive\nbenefits under paragraph (d-1), (d-2), (d-3), or (d-4) of this\nsubdivision and that are located in a property that has an average unit\nassessed value that is greater than fifteen thousand dollars shall\nreceive a partial abatement of the real property taxes attributable to\nor due on such dwelling units of eight and seventy-five hundredths\npercent, and four and three hundred seventy-five thousandths percent\nrespectively. Provided, however, that no such abatement shall be\nallowed, for any fiscal year in calendar year two thousand fourteen or\nlater.\n  (e) Partial abatement pursuant to paragraphs (c), (d), (d-1), (d-2),\n(d-3), (d-4), (d-5) and (d-6) of this subdivision shall be computed on\nthe net real property taxes attributable to or due on eligible dwelling\nunits after deduction for any exemption on such dwelling units received\npursuant to any section listed in paragraph (f) of this subdivision and\nafter deduction of the portion of any abatement received pursuant to\nsection four hundred eighty-nine of this article that is attributable to\na dwelling unit in property held in the cooperative form of ownership\nand after deduction of any abatement received pursuant to section four\nhundred eighty-nine of this article by a dwelling unit in property held\nin the condominium form of ownership.\n  (f) For purposes of this subdivision, a qualified property shall be\ndeemed not to be receiving complete or partial real property tax\nexemption or tax abatement if the qualified property is, or certain\ndwelling units therein are, receiving benefits pursuant to section four\nhundred, four hundred two, four hundred four, four hundred six, four\nhundred eight, four hundred ten, four hundred ten-a, four hundred\ntwelve, four hundred twelve-a, four hundred sixteen, four hundred\neighteen, four hundred twenty-a, four hundred twenty-b, four hundred\ntwenty-five, four hundred thirty-six, four hundred fifty-eight, four\nhundred fifty-eight-a, four hundred fifty-nine-c, four hundred\nsixty-two, four hundred sixty-seven, four hundred sixty-seven-b, four\nhundred ninety-nine-bbb, or four hundred ninety-nine-bbbb of this\narticle, or if the qualified property is receiving a tax abatement but\nnot a tax exemption pursuant to section four hundred eighty-nine of this\narticle.\n  (g) If the billable assessed value of a qualified property is reduced\nafter the assessment roll becomes final, any abatement already granted\npursuant to this section shall be adjusted accordingly. The difference\nbetween the original abatement and the adjusted abatement shall be\ndeducted from any credit otherwise due.\n  (h) Notwithstanding any other provision of this section, the\ncommissioner of finance shall deny, terminate or revoke any abatement\napplied for or granted pursuant to this section with respect to a\ndwelling unit upon a determination that the transfer of such dwelling\nunit to the owner who owned such dwelling unit as of the applicable\ntaxable status date was made primarily for the purpose of receiving an\nabatement under this section. Upon making such determination, the\ncommissioner of finance shall deny, terminate or revoke any abatement\napplied for or granted pursuant to this section with respect to any\ndwelling unit owned by the transferor that would have been eligible but\nfor such determination. In making such determination, the commissioner\nof finance may consider, among other factors, the relationship, if any,\nbetween the transferor and the transferee and whether the terms of the\ntransfer are consistent with the terms generally found in transfers of\ncomparable dwelling units.\n  (i) Notwithstanding any other provision of this section, beginning in\nthe fiscal year commencing in calendar year two thousand twenty-two no\ndwelling unit in a property other than a qualified property shall be\neligible to receive a tax abatement under this section.\n  3. Application for abatement.  (a) An application for an abatement\npursuant to this section for the fiscal year commencing in calendar year\nnineteen hundred ninety-six shall be made no later than the fifteenth\nday of September, nineteen hundred ninety-six. An application for an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year nineteen hundred ninety-seven shall be made no later than\nthe first day of April, nineteen hundred ninety-seven. An application\nfor an abatement pursuant to this section for the fiscal year commencing\nin calendar year nineteen hundred ninety-eight shall be made no later\nthan the first day of April, nineteen hundred ninety-eight. An\napplication for an abatement pursuant to this section for the fiscal\nyear commencing in calendar year nineteen hundred ninety-nine shall be\nmade in accordance with this subdivision and subdivision three-a of this\nsection. An application for an abatement pursuant to this section for\nthe fiscal year commencing in calendar year two thousand shall be made\nno later than the fifteenth day of February, two thousand. An\napplication for an abatement pursuant to this section for the fiscal\nyear commencing in calendar year two thousand one shall be made in\naccordance with this subdivision and subdivision three-b of this\nsection. An application for an abatement pursuant to this section for\nthe fiscal year commencing in calendar year two thousand two shall be\nmade no later than the fifteenth day of February, two thousand two.  An\napplication for an abatement pursuant to this section for the fiscal\nyear commencing in calendar year two thousand three shall be made no\nlater than the fifteenth day of February, two thousand three. An\napplication for an abatement pursuant to this section for the fiscal\nyear commencing in calendar year two thousand four shall be made in\naccordance with this subdivision and subdivision three-c of this\nsection. An application for an abatement pursuant to this section for\nthe fiscal year commencing in calendar year two thousand five shall be\nmade no later than the fifteenth day of February, two thousand five. An\napplication for an abatement pursuant to this section for the fiscal\nyear commencing in calendar year two thousand six shall be made no later\nthan the fifteenth day of February, two thousand six. An application for\nan abatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand seven shall be made no later than the\nfifteenth day of February, two thousand seven. An application for\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand eight shall be made in accordance with this\nsubdivision and subdivision three-d of this section. An application for\nan abatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand nine shall be made no later than the\nfifteenth day of February, two thousand nine. An application for an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand ten shall be made no later than the fifteenth\nday of February, two thousand ten. An application for an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand eleven shall be made no later than the fifteenth day of\nFebruary, two thousand eleven. An application for an abatement pursuant\nto this section for the fiscal years commencing in calendar years two\nthousand twelve and two thousand thirteen shall be made in accordance\nwith subdivision three-e of this section. The date or dates by which\napplications for an abatement pursuant to this section shall be made for\nthe fiscal years beginning in calendar years two thousand fourteen\nthrough two thousand twenty-six shall be established by the commissioner\nof finance by rule, provided that such date or dates shall not be later\nthan the fifteenth day of February for such calendar years.\n  (b) An application for an abatement pursuant to this section shall be\nsubmitted to the commissioner of finance by the board of managers of a\ncondominium or the board of directors of a cooperative apartment\ncorporation, provided that the commissioner of finance may by rule\nrequire the unit owner or shareholder of a dwelling unit to submit an\napplication to supplement information contained in the application\nsubmitted by the board of managers of a condominium or the board of\ndirectors of a cooperative apartment corporation and may by rule apply\nand adjust, as appropriate, any provisions of this section that relate\nto applications submitted by such boards to applications submitted by\nsuch owners. The commissioner of finance shall by rule require the unit\nowner or the shareholder of a dwelling unit to certify the primary\nresidence of such unit owner or shareholder.\n  (c) No abatement pursuant to this section shall be granted unless the\napplicant files an application for an abatement within the time periods\nprescribed in paragraph (a) of this subdivision or subdivision three-a,\nthree-b, three-c, three-d or three-e of this section, provided, however,\nthat the commissioner of finance may, for good cause shown, extend the\ntime for filing an application.\n  (d) The commissioner of finance shall determine the form of the\napplication and the information which it shall contain. The information\ncontained in the application shall be provided with respect to the\nqualified property as of the taxable status date for the fiscal year to\nwhich the application relates. Such information shall include, but need\nnot be limited to:\n  (i) physical data, such as a description of the qualified property,\nstating the number of stories, the number of dwelling and non-dwelling\nunits, unit designations with their locations, approximate area of each\nunit, number of rooms in each unit, common interest of or number of\nshares allocated to each unit, and the total number of shares in a\ncooperative apartment corporation;\n  (ii) the names and social security or tax identification numbers of\nowners of all units;\n  (iii) the names and social security or tax identification numbers of\nsponsors owning units; and\n  (iv) the name and address of the person designated by the board of\ndirectors or board of managers for receipt of notices issued pursuant to\nthis section.\n  (e) The burden of proof shall be on the applicant to show that the\nrequirements for granting an abatement have been met. The commissioner\nof finance shall have the authority to require that statements in\nconnection with such application be made under oath by a duly authorized\nmember of the board of directors or managers. Such application shall\ncontain the following declaration: "I certify that all information\ncontained in this application is true and correct to the best of my\nknowledge and belief. I understand that the willful making of any false\nstatement of material fact herein will subject me to the provisions of\nlaw relevant to the making and filing of false instruments and will\nrender this application null and void." Such application shall also\nstate that the applicant agrees to comply with and be subject to the\nrules issued from time to time by the commissioner of finance pursuant\nto this section.\n  (f) Notwithstanding any other provision of law to the contrary,\napplication by the board of directors of a cooperative apartment\ncorporation for an abatement pursuant to this section for the fiscal\nyear commencing in calendar year two thousand shall be made by the\nfiling of an information return pursuant to subdivision (g) of section\n11-2105 of the administrative code of the city of New York, as added by\nlocal law number fifty-eight of the city of New York for the year\nnineteen hundred eighty-nine, including an election by such board of\ndirectors that such information return be deemed an application for an\nabatement pursuant to this section for such fiscal year, provided,\nhowever, that where the board of directors files the application on\nbehalf of a cooperative apartment corporation that is not receiving an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year nineteen hundred ninety-nine, then the board of directors\nshall be required to file, in addition to the information return\npursuant to subdivision (g) of section 11-2105 of the administrative\ncode of the city of New York, as added by local law number fifty-eight\nof the city of New York for the year nineteen hundred eighty-nine, any\ninformation return covering a reporting period beginning on or after\nJanuary first, nineteen hundred ninety-six, that has not been filed\npreviously. Information returns that are deemed to be applications for\nan abatement pursuant to this paragraph shall be subject to the\nprovisions of this section relating to such applications including, but\nnot limited to, the provisions of this subdivision and subdivision four\nof this section.\n  (g) Notwithstanding any other provision of law to the contrary,\napplication by the board of directors of a cooperative apartment\ncorporation for an abatement pursuant to this section for either the\nfiscal year commencing in calendar year two thousand two or the fiscal\nyear commencing in calendar year two thousand three shall be made by the\nfiling of an information return pursuant to subdivision (g) of section\n11-2105 of the administrative code of the city of New York, as added by\nlocal law number fifty-eight of the city of New York for the year\nnineteen hundred eighty-nine, including an election by such board of\ndirectors that such information return be deemed an application for an\nabatement pursuant to this section for such fiscal year, provided,\nhowever, that where the board of directors files an application on\nbehalf of a cooperative apartment corporation that is not receiving an\nabatement pursuant to this section for the fiscal year immediately\npreceding the fiscal year for which the application is filed, then the\nboard of directors shall be required to file, in addition to the\ninformation return pursuant to subdivision (g) of section 11-2105 of the\nadministrative code of the city of New York, as added by local law\nnumber fifty-eight of the city of New York for the year nineteen hundred\neighty-nine, any information return covering a reporting period\nbeginning on or after January first, nineteen hundred ninety-six, that\nhas not been filed previously. Information returns that are deemed to be\napplications for an abatement pursuant to this paragraph shall be\nsubject to the provisions of this section relating to such applications\nincluding, but not limited to, the provisions of this subdivision and\nsubdivision four of this section.\n  (h) Notwithstanding any other provision of law to the contrary,\napplication by the board of directors of a cooperative apartment\ncorporation for an abatement pursuant to this section for either the\nfiscal year commencing in calendar year two thousand five or the fiscal\nyear commencing in the calendar year two thousand six or the fiscal year\ncommencing in the calendar year two thousand seven or the fiscal year\ncommencing in the calendar year two thousand eight or the fiscal year\ncommencing in the calendar year two thousand nine or the fiscal year\ncommencing in the calendar year two thousand ten or the fiscal year\ncommencing in the calendar year two thousand eleven shall be made by the\nfiling of an information return pursuant to subdivision (g) of section\n11-2105 of the administrative code of the city of New York, as added by\nlocal law number fifty-eight of the city of New York for the year\nnineteen hundred eighty-nine, including an election by such board of\ndirectors that such information return be deemed an application for an\nabatement pursuant to this section for such fiscal year, provided,\nhowever, that where the board of directors files an application on\nbehalf of a cooperative apartment corporation that is not receiving an\nabatement pursuant to this section for the fiscal year immediately\npreceding the fiscal year for which the application is filed, then the\nboard of directors shall be required to file, in addition to the\ninformation return pursuant to subdivision (g) of section 11-2105 of the\nadministrative code of the city of New York, as added by local law\nnumber fifty-eight of the city of New York for the year nineteen hundred\neighty-nine, any information return covering a reporting period\nbeginning on or after January first, nineteen hundred ninety-six, that\nhas not been filed previously. Information returns that are deemed to be\napplications for an abatement pursuant to this paragraph shall be\nsubject to the provisions of this section relating to such applications\nincluding, but not limited to, the provisions of this subdivision and\nsubdivision four of this section.\n  3-a. (a) An applicant whose property did not receive an abatement\npursuant to this section for the fiscal year commencing in calendar year\nnineteen hundred ninety-eight shall submit an application for an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year nineteen hundred ninety-nine no later than sixty days\nfollowing the effective date of the chapter of the laws of nineteen\nhundred ninety-nine that added this subdivision.\n  (b) The abatement for the fiscal year commencing in calendar year\nnineteen hundred ninety-nine of a cooperative apartment corporation that\nreceived an abatement pursuant to this section for the fiscal year\ncommencing in calendar year nineteen hundred ninety-eight and that\nsubmitted an information update form on or before April fifteenth,\nnineteen hundred ninety-nine pursuant to a request by the commissioner\nof finance, shall be based on the information contained in such\ninformation update form.\n  (c) The abatement for the fiscal year commencing in calendar year\nnineteen hundred ninety-nine of a cooperative apartment corporation that\nreceived an abatement pursuant to this section for the fiscal year\ncommencing in calendar year nineteen hundred ninety-eight and that did\nnot submit an information update form on or before April fifteenth,\nnineteen hundred ninety-nine pursuant to a request by the commissioner\nof finance, shall be based on the information contained in the\napplication submitted in nineteen hundred ninety-eight, provided that\nnothing in this paragraph shall authorize or require the commissioner of\nfinance to grant an abatement with respect to a property or a dwelling\nunit that is not eligible as of the applicable taxable status date for\nthe fiscal year commencing in calendar year nineteen hundred\nninety-nine.\n  (d) The board of managers of a condominium that received an abatement\npursuant to this section for the fiscal year commencing in calendar year\nnineteen hundred ninety-eight shall submit an application for an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year nineteen hundred ninety-nine no later than sixty days\nfollowing the effective date of the chapter of the laws of nineteen\nhundred ninety-nine that added this subdivision. If such board of\nmanagers does not submit such application within sixty days following\nthe effective date of the chapter of the laws of nineteen hundred\nninety-nine that added this subdivision, then the abatement for the\nfiscal year commencing in calendar year nineteen hundred ninety-nine for\nsuch condominium shall be based on the information contained in the\napplication submitted in nineteen hundred ninety-eight, provided that\nnothing in this paragraph shall authorize or require the commissioner of\nfinance to grant an abatement with respect to a property or a dwelling\nunit that is not eligible as of the applicable taxable status date for\nthe fiscal year commencing in calendar year nineteen hundred\nninety-nine.\n  3-b. (a) An applicant whose property did not receive an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand shall submit an application for an abatement pursuant to\nthis section for the fiscal year commencing in calendar year two\nthousand one no later than sixty days following the effective date of\nthe chapter of the laws of two thousand one that added this subdivision.\n  (b) The abatement for the fiscal year commencing in calendar year two\nthousand one of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand and that submitted an information return on\nor before February fifteenth, two thousand one, that included an\nelection by the board of directors of such cooperative apartment\ncorporation that such information return be deemed an application for an\nabatement pursuant to this section for such fiscal year, shall be based\non the information contained in such information return.\n  (c) The abatement for the fiscal year commencing in calendar year two\nthousand one of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand and that submitted an information return on\nor before February fifteenth, two thousand one, that did not include an\nelection by the board of directors of such cooperative apartment\ncorporation that such information return be deemed an application for an\nabatement pursuant to this section for such fiscal year, shall be based\non the information contained in the application submitted in two\nthousand or on the information contained in such information return, or\nboth, provided that nothing in this paragraph shall authorize or require\nthe commissioner of finance to grant an abatement with respect to a\nproperty or a dwelling unit that is not eligible as of the applicable\ntaxable status date for the fiscal year commencing in calendar year two\nthousand one.\n  (d) The board of managers of a condominium that received an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand shall submit an application for an abatement pursuant to\nthis section for the fiscal year commencing in calendar year two\nthousand one no later than sixty days following the effective date of\nthe chapter of the laws of two thousand one that added this subdivision.\nIf such board of managers does not submit such application within sixty\ndays following the effective date of the chapter of the laws of two\nthousand one that added this subdivision, then the abatement for the\nfiscal year commencing in calendar year two thousand one for such\ncondominium shall be based on the information contained in the\napplication submitted in two thousand, provided that nothing in this\nparagraph shall authorize or require the commissioner of finance to\ngrant an abatement with respect to a property or a dwelling unit that is\nnot eligible as of the applicable taxable status date for the fiscal\nyear commencing in calendar year two thousand one.\n  3-c. (a) An applicant whose property did not receive an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand three shall submit an application for an abatement pursuant\nto this section for the fiscal year commencing in calendar year two\nthousand four no later than sixty days following the effective date of\nthe chapter of the laws of two thousand four that added this\nsubdivision.\n  (b) The abatement for the fiscal year commencing in calendar year two\nthousand four of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand three and that submitted an information\nreturn on or before February fifteenth, two thousand four, that included\nan election by the board of directors of such cooperative apartment\ncorporation that such information return be deemed an application for an\nabatement pursuant to this section for such fiscal year, shall be based\non the information contained in such information return.\n  (c) The abatement for the fiscal year commencing in calendar year two\nthousand four of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand three and that submitted an information\nreturn on or before February fifteenth, two thousand four, that did not\ninclude an election by the board of directors of such cooperative\napartment corporation that such information return be deemed an\napplication for an abatement pursuant to this section for such fiscal\nyear, shall be based on the information contained in the application\nsubmitted in two thousand three or on the information contained in such\ninformation return, or both, provided that nothing in this paragraph\nshall authorize or require the commissioner of finance to grant an\nabatement with respect to a property or a dwelling unit that is not\neligible as of the applicable taxable status date for the fiscal year\ncommencing in calendar year two thousand four.\n  (d) The board of managers of a condominium that received an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand three shall submit an application for an abatement pursuant\nto this section for the fiscal year commencing in calendar year two\nthousand four no later than sixty days following the effective date of\nthe chapter of the laws of two thousand four that added this\nsubdivision. If such board of managers does not submit such application\nwithin sixty days following the effective date of the chapter of the\nlaws of two thousand four that added this subdivision, then the\nabatement for the fiscal year commencing in calendar year two thousand\nfour for such condominium shall be based on the information contained in\nthe application submitted in two thousand three, provided that nothing\nin this paragraph shall authorize or require the commissioner of finance\nto grant an abatement with respect to a property or a dwelling unit that\nis not eligible as of the applicable taxable status date for the fiscal\nyear commencing in calendar year two thousand four.\n  3-d. (a) an applicant whose property did not receive an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand seven shall submit an application for an abatement pursuant\nto this section for the fiscal year commencing in calendar year two\nthousand eight no later than sixty days following the effective date of\nthe chapter of the laws of two thousand eight that added this\nsubdivision.\n  (b) the abatement for the fiscal year commencing in calendar year two\nthousand eight of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand seven and that submitted an information\nreturn on or before February fifteenth, two thousand eight, that\nincluded an election by the board of directors of such cooperative\napartment corporation that such information return be deemed an\napplication for an abatement pursuant to this section for such fiscal\nyear, shall be based on the information contained in such information\nreturn.\n  (c) the abatement for the fiscal year commencing in calendar year two\nthousand eight of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand seven and that submitted an information\nreturn on or before February fifteenth, two thousand eight, that did not\ninclude an election by the board of directors of such cooperative\napartment corporation that such information return be deemed an\napplication for an abatement pursuant to this section for such fiscal\nyear, shall be based on the information contained in the application\nsubmitted in two thousand seven or on the information contained in such\ninformation return, or both, provided that nothing in this paragraph\nshall authorize or require the commissioner of finance to grant an\nabatement with respect to a property or a dwelling unit that is not\neligible as of the applicable taxable status date for the fiscal year\ncommencing in calendar year two thousand eight.\n  (d) the board of managers of a condominium that received an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand seven shall submit an application for an abatement pursuant\nto this section for the fiscal year commencing in calendar year two\nthousand eight no later than sixty days following the effective date of\nthe chapter of the laws of two thousand eight that added this\nsubdivision. If such board of managers does not submit such application\nwithin sixty days following the effective date of the chapter of the\nlaws of two thousand eight that added this subdivision, then the\nabatement for the fiscal year commencing in calendar year two thousand\neight for such condominium shall be based on the information contained\nin the application submitted in two thousand seven, provided that\nnothing in this paragraph shall authorize or require the commissioner of\nfinance to grant an abatement with respect to a property or a dwelling\nunit that is not eligible as of the applicable taxable status date for\nthe fiscal year commencing in calendar year two thousand eight.\n  3-e. (a) An applicant whose property did not receive an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand eleven shall submit an application for an abatement\npursuant to this section for the fiscal years commencing in calendar\nyears two thousand twelve and two thousand thirteen in accordance with\nparagraph (e) of this subdivision.\n  (b) The abatement for the fiscal year commencing in calendar year two\nthousand twelve of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand eleven and that submitted an information\nreturn on or before February fifteenth, two thousand twelve, that\nincluded an election by the board of directors of such cooperative\napartment corporation that such information return be deemed an\napplication for an abatement pursuant to this section for such fiscal\nyear, shall be based on the information contained in such information\nreturn.\n  (c) The abatement for the fiscal year commencing in calendar year two\nthousand twelve of a cooperative apartment corporation that received an\nabatement pursuant to this section for the fiscal year commencing in\ncalendar year two thousand eleven and that submitted an information\nreturn on or before February fifteenth, two thousand twelve, that did\nnot include an election by the board of directors of such cooperative\napartment corporation that such information return be deemed an\napplication for an abatement pursuant to this section for such fiscal\nyear, shall be based on the information contained in the application\nsubmitted in two thousand eleven or on the information contained in such\ninformation return, or both, provided that nothing in this paragraph\nshall authorize or require the commissioner of finance to grant an\nabatement with respect to a property or a dwelling unit that is not\neligible as of the applicable taxable status date for the fiscal year\ncommencing in calendar year two thousand twelve.\n  (d) The board of managers of a condominium that received an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand eleven shall submit an application for an abatement\npursuant to this section for the fiscal year commencing in calendar year\ntwo thousand twelve no later than sixty days following the effective\ndate of the chapter of the laws of two thousand thirteen that added this\nsubdivision. If such board of managers does not submit such application\nwithin sixty days following the effective date of the chapter of the\nlaws of two thousand thirteen that added this subdivision, then the\nabatement for the fiscal year commencing in calendar year two thousand\ntwelve for such condominium shall be based on the information contained\nin the application submitted in two thousand eleven, provided that\nnothing in this paragraph shall authorize or require the commissioner of\nfinance to grant an abatement with respect to a property or a dwelling\nunit that is not eligible as of the applicable taxable status date for\nthe fiscal year commencing in calendar year two thousand twelve.\n  (e) Notwithstanding paragraphs (a), (b), (c) and (d) of this\nsubdivision or any other inconsistent provision of law, the commissioner\nof finance may require each applicant for an abatement for the fiscal\nyears commencing in calendar years two thousand twelve and two thousand\nthirteen to submit an application by a date and in a form determined by\nsuch commissioner and such commissioner may deny abatements pursuant to\nthis section for failure to submit such application by such date\nprovided that such date shall be no earlier than thirty days following\nthe date on which the commissioner releases the application form.\n  4. Except in accordance with proper judicial order or as otherwise\nprovided by law, neither the commissioner of finance, nor any officer or\nemployee of a department of finance of a city having a population of one\nmillion or more, nor any person who, pursuant to this subdivision, is\nauthorized to inspect the application or statements in connection\ntherewith required by this section, shall disclose or make known the\ncontents of any such application or statements. Except as provided in\nthis subdivision, the officers charged with the custody of any such\napplication or statements shall not be required to produce them in any\naction or proceeding in any court or before any administrative tribunal,\nbut any such application or statements may be produced on behalf of the\ndepartment of finance. An affidavit certifying that all building service\nemployees employed or to be employed at the qualified property shall\nreceive the applicable prevailing wage may be produced in any action or\nproceeding in any court or before any administrative tribunal. Such\naffidavit shall be considered a public record. Nothing in this\nsubdivision shall be construed to prohibit delivery to an owner of a\ndwelling unit of a qualified property situated in a city having a\npopulation of one million or more of a copy of any application or\nstatements pertaining to such dwelling unit, upon request and with\npersonally identifying information redacted. Nothing in this subdivision\nshall be construed to prohibit the delivery of a certified copy of any\nsuch application or statements to the United States of America or any\ndepartment thereof, the state of New York or any department thereof, or\na city having a population of one million or more or any department\nthereof, provided any such application or statements are required for\nofficial business; nor to prohibit the inspection for official business\nof any such application or statements by the tax commission of a city\nhaving a population of one million or more, or by the corporation\ncounsel or other legal representative of a city having a population of\none million or more, or by any person engaged or retained by the\ndepartment of finance on an independent contract basis; nor to prohibit\nthe publication of statistics so classified as to prevent the\nidentification of any particular application or statements. The\nforegoing provisions of this subdivision prohibiting disclosure of the\ncontents of applications or statements shall not apply to physical data\nrelating to the qualified property described therein.\n  5. The commissioner of finance shall be authorized to defer the\ncredit, pursuant to this section, for the fiscal year commencing in the\ncalendar year nineteen hundred ninety-six to the fiscal year commencing\nin the calendar year nineteen hundred ninety-seven. The credits,\npursuant to this section, for the fiscal years commencing in the\ncalendar years nineteen hundred ninety-seven and nineteen hundred\nninety-eight shall not be deferred.\n  6. The commissioner of finance may impose, after notice and an\nopportunity to be heard, civil penalties on each member of a cooperative\nboard of directors of no more than ten thousand dollars for the willful\nfailure to credit fully any tax abatement granted pursuant to this\nsection to eligible dwelling units.\n  7. The commissioner of finance shall be authorized to promulgate rules\nnecessary to effectuate the purposes of this section. Notwithstanding\nany other provision of law to the contrary, such rules may include, but\nneed not be limited to, denial, termination or revocation of any\nabatement pursuant to this section if building service workers are not\npaid the prevailing wage or if any dwelling unit in a qualified property\nheld in the condominium form of ownership or a qualified property held\nin the cooperative form of ownership has real property taxes, water and\nsewer charges, payments in lieu of taxes or other municipal charges due\nand owing, unless such real property taxes, water and sewer charges,\npayments in lieu of taxes or other municipal charges are currently being\npaid in timely installments pursuant to a written agreement with the\ndepartment of finance or other appropriate agency.\n  8. Except to the extent that the owner of a dwelling unit of a\nqualified property situated in a city having a population of one million\nor more may request a redacted copy of any application or statements\npertaining to such dwelling unit, as provided in subdivision four of\nthis section, the information contained in applications or statements in\nconnection therewith filed with the commissioner of finance pursuant to\nsubdivision three, three-a, three-b, three-c, three-d or three-e of this\nsection shall not be subject to disclosure under article six of the\npublic officers law.\n  9. The commissioner of finance shall be authorized to prepare and\nsubmit amended tax bills to taxpayers to reflect any adjustments\nnecessary to apply the partial abatement received pursuant to this\nsection. If a condominium or cooperative has paid an amount that is\ndifferent than the amount due on any amended tax bill, the commissioner\nof finance may waive any interest otherwise due on such amount.\n  10. The fiscal officer, as defined in section two hundred thirty of\nthe labor law, shall have the power to conduct an investigation and\nhearing and file a final determination as to the payment of wages owed\nby an owner, successor, or any employer of building service employees,\nas provided under subdivisions one, four, five, six, eight and nine of\nsection two hundred thirty-five of the labor law.\n
N.Y. PBA Law § 3854 — New York Code / Act PBA / Article 10-D / Title 2 / Section 3854
General powers of the authority
Status: in_force

§ 3854. General powers of the authority. Except as otherwise limited\nby this title, the authority shall have the following powers in addition\nto those specially conferred elsewhere in this title, subject only to\nagreements with bondholders:\n  1. to sue and be sued;\n  2. to have a seal and alter the same at pleasure;\n  3. to make and alter by-laws for its organization and management and\nsubject to agreements with its bondholders, to make and alter rules and\nregulations governing the exercise of its powers and fulfillment of its\npurposes under this title;\n  4. to make and execute contracts and all other instruments or\nagreements necessary or convenient to carry out any powers and functions\nexpressly given in this title;\n  5. to commence any action to protect or enforce any right conferred\nupon it by any law, contract or other agreement;\n  6. to borrow money and issue bonds, notes or other obligations, or to\nrefund the same, and to provide for the rights of the holders of its\nbonds, notes or other obligations;\n  7. as security for the payment of the principal of and interest on any\nbonds, notes or other obligations issued by it pursuant to this title\nand any agreements made in connection therewith and for its obligations\nunder bond facilities, to pledge all or any part of its revenues or\nassets;\n  8. to procure insurance, letters of credit or other credit enhancement\nwith respect to its bonds, notes or other obligations, or facilities for\nthe payment of tenders of such bonds, notes or other obligations or\nfacilities for the payment upon maturity of short-term notes not\nrenewed;\n  9. to enter into interest rate exchange or similar arrangements with\nany person under such terms and conditions as the authority may\ndetermine, not inconsistent with the general laws of this state and\nother provisions of this title, including, without limitation,\nprovisions as to default or early termination and indemnification by the\nauthority or any other party thereto for loss of benefits as a result\nthereof; provided, however, that such exchanges or similar arrangements\nshall be limited to twenty-five percent of the amount authorized in\nsubdivision one of section thirty-eight hundred sixty-two of this title\nto pay the financeable costs described in paragraph (a), (c), (d) or (e)\nof subdivision fifteen of section thirty-eight hundred fifty-one of this\ntitle;\n  10. to accept gifts, grants, loans or contributions of funds or\nfinancial or other aid in any form from the city, county, state or\nfederal government or any agency or instrumentality thereof, or from any\nother source and to expend the proceeds for any of its corporate\npurposes in accordance with the provisions of this title;\n  11. subject to the provisions of any contract with bondholders, to\ninvest any funds held in reserves or sinking funds, or any funds not\nrequired for immediate use or disbursement, at the discretion of the\nauthority, in (a) obligations of the state or the United States\ngovernment, (b) obligations the principal and interest of which are\nguaranteed by the state or the United States government, (c)\ncertificates of deposit, whether negotiable or non-negotiable, and\nbanker's acceptances of any of the fifty largest banks in the United\nStates which bank, at the time of investment, has an outstanding\nunsecured, uninsured and unguaranteed debt issue ranked by two\nnationally recognized independent rating agencies at a rating category\nthat is no lower than the then current rating of the authority's bonds,\nnotes or other obligations, (d) commercial paper of any bank or\ncorporation created under the laws of either the United States or any\nstate of the United States which commercial paper, at the time of the\ninvestment, has received the highest rating of two nationally recognized\nindependent rating agencies, (e) bonds, debentures, or other evidences\nof indebtedness, issued or guaranteed at the time of the investment by\nthe federal national mortgage association, federal home loan mortgage\ncorporation, student loan marketing association, federal farm credit\nsystem, or any other United States government sponsored agency, provided\nthat at the time of the investment such agency receives, or its\nobligations receive, any of the three highest rating categories of two\nnationally recognized independent rating agencies, (f) any bonds or\nother obligations of any state or the United States of America or of any\npolitical subdivision thereof or any agency, instrumentality or local\ngovernmental unit of any such state or political subdivision which bonds\nor other obligations, at the time of the investment have received any of\nthe three highest ratings of two nationally recognized independent\nrating agencies, (g) any repurchase agreement with any bank or trust\ncompany organized under the laws of any state of the United States of\nAmerica or any national banking association or government bond dealer\nreporting to, trading with, and recognized as a primary dealer by the\nFederal Reserve Bank of New York, which agreement is secured by any one\nor more of the securities described in paragraph (a), (b) or (e) of this\nsubdivision, which securities shall at all times have a market value of\nnot less than the full amount of the repurchase agreement and be\ndelivered to another bank or trust company organized under the laws of\nthe state or any national banking association domiciled in the state, as\ncustodian, and (h) reverse repurchase agreements with any bank or trust\ncompany organized under the laws of any state of the United States of\nAmerica or any national banking association or government bond dealer\nreporting to, trading with, and recognized as a primary dealer by the\nFederal Reserve Bank of New York, which agreement is secured by any one\nor more of the securities described in paragraph (a), (b) or (e) of this\nsubdivision which securities shall at all times have a market value of\nnot less than the full amount of the repurchase agreement and be\ndelivered to another bank or trust company organized under the laws of\nthe state or any national banking association domiciled in the state, as\ncustodian.\n  12. to appoint such officers and employees as it may require for the\nperformance of its duties and to fix and determine their qualifications,\nduties, and compensation, and to retain or employ counsel, auditors and\nprivate financial consultants and other services on a contract basis or\notherwise for rendering professional, business or technical services and\nadvice; and, in taking such actions, the authority shall consider the\nfinancial impact on the city; and\n  13. to do any and all things necessary or convenient to carry out its\npurposes and exercise the powers expressly given and granted in this\ntitle; provided, however, such authority shall under no circumstances\nacquire, hold or transfer title to, lease, own beneficially or\notherwise, manage, operate or otherwise exercise control over any real\nproperty, any improvement to real property or any interest therein other\nthan a lease or sublease of office space deemed necessary or desirable\nby the authority.\n
N.Y. EDN Law § 1512 — New York Code / Act EDN / Title 2 / Article 31 / Section 1512
Proceedings at meeting for consolidation; adoption of resolution; proceedings to be filed
Status: in_force

§ 1512. Proceedings at meeting for consolidation; adoption of\nresolution; proceedings to be filed.  1. Such meeting shall be organized\nas provided in section fifteen hundred twenty-three. Such meeting may\nadopt a resolution to consolidate such districts if two-thirds of the\nqualified electors of each district having less than fifteen of such\nelectors are present, or in case of districts having fifteen or more\nqualified electors if ten or more are present. The vote upon such\nresolution shall be by ballot or by taking and recording the ayes and\nnoes. If the vote shall be by taking and recording the ayes and noes,\nthe clerk and such assistants as may be provided for him by the meeting\nshall keep a poll-list upon which shall be recorded the names of all\nqualified electors voting upon the resolution, the districts in which\nsuch electors reside, and how each elector voted. If the vote shall be\nby ballot, one or more inspectors of election shall be appointed in such\nmanner as the meeting shall determine, who shall receive the votes cast,\ncanvass the same and announce the result of the ballot to the chairman.\nIf the vote shall be by ballot then voting machines may be used in the\nmanner prescribed by section two thousand thirty-five of this title and\nprovision shall be made for absentee ballots as provided in section two\nthousand eighteen-a or two thousand eighteen-b of this title, whichever\nshall apply, and early mail ballots as provided in section two thousand\neighteen-e or two thousand eighteen-f of this title, whichever shall\napply. If it shall appear that a majority of the qualified electors\npresent and voting from each district are in favor of such resolution,\nit shall be declared adopted and where at least one of the districts\nconsolidated is a union free school district it shall be lawful for such\nmeeting thereafter to proceed to the election of a board of education as\nprovided in sections seventeen hundred two and seventeen hundred four of\nthis title. If a majority of the qualified electors present and voting\nfrom each district are not in favor of such resolution, all further\nproceedings at such meeting, except a motion to reconsider or adjourn,\nshall be dispensed with and no such meeting shall be again called within\none year thereafter.\n  2. Copies of such request, notice of meeting, order of the\ncommissioner of education directing a qualified elector to call such\nmeeting, if any, and the minutes of the meeting, including the record of\nthe vote upon the resolution and where at least one of the districts\nconsolidated is a union free school district if such resolution be\nadopted a record of the declaration of the election of a board of\neducation, duly certified by the chairman and clerk, shall be\ntransmitted by either the chairman or clerk, one to the commissioner of\neducation, and one to the district superintendent of schools in whose\njurisdiction such districts are located.\n
N.Y. RPT Law § 543 — New York Code / Act RPT / Article 5 / Title 2 / Section 543
Assessment of conservation easements
Status: in_force

§ 543. Assessment of conservation easements. 1. Upon acquisition of a\nconservation easement subject to taxation pursuant to this title and for\ncommon law easements acquired by the state in the Adirondack or Catskill\nparks and subject to taxation, the commissioner of environmental\nconservation shall determine an allocation factor applicable to each\nparcel subject to such conservation easement. The allocation factor\nshall be the portion of the value of each parcel which the easement\nrepresents, expressed as a percentage. The commissioner shall forthwith\ncertify any such allocation factor to the commissioner and to the fee\nowner. The commissioner shall supply to the commissioner copies of any\nappraisals made in conjunction with the acquisition of the easement for\nuse by the board pursuant to section five hundred forty-two of this\ntitle.\n  2. Such allocation factor shall remain in effect for a period of ten\nyears from the date of acquisition of such easement by the state or, for\npreviously acquired common law easements, from the date such allocation\nfactor was first determined. After such ten year period has elapsed,\nsuch allocation factor shall be subject to review and revision by the\ncommissioner as appropriate, based on significant change in the relative\nvalues of the fee and easement interests.\n  3. After such ten year period has elapsed and in the first year in\nwhich the commissioner independently computes the portion of the value\nof the parcel attributable to a conservation easement or common law\neasement, if such portion is different from the allocation factor\npreviously determined by the commissioner of environmental conservation,\nthe commissioner shall recompute the allocation factor by averaging the\nprevious allocation factor and the portion computed by the commissioner.\nIn any subsequent year, the allocation factor based upon the portion\ncomputed by the commissioner shall supersede any previous allocation\nfactor.\n  4. Whenever a conservation easement is acquired and for common law\neasements acquired by the state on land within the Adirondack or Cats-\nkill parks subject to taxation, the commissioner shall be a person\naggrieved by the assessment of the parcel or parcels burdened by such\neasement for purposes of seeking administrative and/or judicial review\nof such assessments. Notwithstanding the provisions of section seven\nhundred four of this chapter, the commissioner may seek judicial review\nwithin two years of the acquisition of a conservation easement or, for\nsuch state owned common law easements, within two years of the date when\nthe easement became subject to taxation and need not seek administrative\nreview prior to seeking such judicial review. Whenever the commissioner\nseeks administrative or judicial review of the assessment of such\nburdened parcel or parcels, it shall send a copy of the complaint or\npetition to the owner of a burdened parcel within ten days of the filing\nof a complaint or the service of a petition.\n  5. Determination and payment of the state's share of municipal real\nproperty taxes which become a lien after vesting but prior to the next\ntaxable status date shall be made as follows:\n  (a) The state is responsible for direct payment to the municipality of\nits proportionate share, determined by multiplying the amount of the tax\nbill by the allocation factor which shall be certified by the\ncommissioner to the assessor and chief fiscal officers of the\nmunicipalities within which the property is situated and to the state\ncomptroller.\n  (b) Upon presentation of a certificate issued pursuant to this\nsection, a collecting officer is hereby authorized to accept from the\nunderlying fee owner the taxes due and owing from the fee owner after\ndeducting those taxes for which the state is liable because of its\nacquisition of a conservation easement or common law easement subject to\ntaxation pursuant to this title. Any official having custody of a final\nassessment roll or tax roll is hereby authorized to make such changes on\nthat roll as may be required by the commissioner to incorporate the tax-\nable assessed value attributable to such easement using the allocation\nfactor as certified pursuant to this section.\n  (c) The county treasurer shall submit a copy of the certificate issued\npursuant to this section, together with a statement of taxes due, to the\nstate comptroller for payment pursuant to section five hundred\nforty-four of this title.\n  6. Payment of taxes by the owner of a parcel burdened by a\nconservation easement or common law easement made taxable pursuant to\nthis title based upon the assessment of the parcel without consideration\nof that easement shall entitle that owner to a refund pursuant to\nsection five hundred fifty-six of this article, equal to any taxes paid\nby the state upon such easement. Such owner shall present the\ncertificate issued pursuant to this section and proof of payment to the\ntax levying body.\n  7. (a) Whenever the state acquires a conservation easement or a common\nlaw easement made taxable pursuant to this title which burdens a parcel\ncontaining an improvement, the commissioner shall specify whether the\neasement applies to the land, the improvements or both.\n  (b) Where a conservation easement created pursuant to title three of\narticle forty-nine of the environmental conservation law or a common law\neasement for conservation purposes has been or is hereinafter acquired\nby the state:\n  (i) on a parcel of property which is otherwise fully exempt from\ntaxation, the assessor shall determine the taxable assessment of the\nconservation easement by multiplying the allocation factor by the total\nassessed value of the land, the improvement, or the entire parcel, as\nappropriate;\n  (ii) on a parcel of property which is partially exempt from taxation,\nthe assessor shall determine the taxable assessment of the conservation\neasement by multiplying the allocation factor by the total assessed\nvalue of the land, the improvement, or the entire parcel, as\nappropriate;\n  (iii) on a parcel which is partially exempt from taxation, the taxable\nassessed value of the burdened parcel shall be calculated through pro\nration of the partial exemption in the same proportions as the\nallocation factor. The owner of the burdened parcel shall be entitled to\nthe pro rated portion of the exemption which is applicable to the\nremainder fee interest.\n  (c) No exemption shall be applied to the total assessed value of the\nconservation easement.\n
N.Y. SOS Law § 461-A — New York Code / Act SOS / Article 7 / Title 2 / Section 461-A
Responsibility for inspection and supervision
Status: in_force

§ 461-a. Responsibility for inspection and supervision. 1. The\ndepartment shall be responsible for the inspection and supervision of\nall adult care facilities subject to the provisions of section four\nhundred sixty-c of this chapter; provided, however, that the department\nshall by a written cooperative agreement entered into by October first,\nnineteen hundred seventy-seven, develop a system of joint inspection\nwith the department of mental hygiene, with respect to any such facility\nproviding residential care to a significant number of mentally disabled\npersons.\n  2. (a) With respect to adult care facilities the department shall\nconduct a minimum of one unannounced inspection of each such facility to\ndetermine the adequacy of care being rendered, pursuant to the\nfollowing:\n  (1) Such facilities receiving the department's highest rating shall be\ninspected at least once every eighteen months on an unannounced basis.\n  (2) All other such facilities shall be inspected on an unannounced\nbasis no less than annually. The commissioner may provide for more\nfrequent inspections of any such facilities. Such inspection shall not\nbe required with respect to any facility for which the commissioner has\ndelegated responsibility for inspection and supervision to a social\nservices official pursuant to section four hundred sixty-c of this\nchapter. Any employee of the department or a social services district\nwho gives or causes to be given advance notice of such unannounced\ninspections to any unauthorized persons shall, in addition to any other\npenalty provided by law, be suspended by the department or the social\nservices district from all duties without pay for at least five days or\nfor such greater period of time as the department or social services\ndistrict shall determine. Any such suspension shall be made by the\ndepartment or social services district in accordance with all other\napplicable provisions of law.\n  (b) The department or a social services district, where appropriate,\nshall each year conduct a minimum of one full inspection of each adult\ncare facility. Such inspection shall include, but shall not be limited\nto, examination of the medical, dietary and social services records of\nthe facility as well as the minimum standards of construction, life\nsafety standards, quality and adequacy of care, rights of residents,\npayments and all other areas of operation. The purpose of any inspection\nshall be to determine compliance with requirements of applicable\nprovisions of law and regulations of the department.\n  (c) An inspection report shall be made of each inspection which shall\nclearly identify and indicate in detail each area of operation,\nincluding, but not limited to, the premises, equipment, personnel,\nresident care and services, and whether each such area of operation or\nany of its component parts is or is not in compliance with the\nregulations of the department and all other applicable requirements. It\nalso shall identify those areas of operation or any of its component\nparts found not in compliance as a result of failure in systemic\npractices and procedures. The operator shall be notified of the results\nof the inspection in a manner to be determined by regulations of the\ndepartment. Such notification shall contain directions as may be\nappropriate as to the manner and time in which compliance with\napplicable requirements of law or regulations of the department shall be\neffected. The department shall also require the operator of an adult\nhome or residence for adults to develop, biannually update and implement\nplans for quality assurance activities for each area of operation.\nQuality assurance activities include but are not limited to, development\nand maintenance of performance standards including infection control,\nmeasurement of adherence to such standards and to applicable state and\nlocal laws and regulations, identification of performance failures,\ndesign, and implementation of corrective action. Each plan must also\ninclude the creation of a quality improvement committee that is charged\nwith meeting periodically, at least once every six months, to review\nsummary findings from monitoring implementation of the facility's plan,\nevaluating the effectiveness of corrective action policies, and\nidentifying trends and improvement activities. While reviewing facility\nperformance, the committee shall not examine personally identifiable\nresident incidents. Such committee shall include the administrator or\noperator of the facility, the resident council president or other\nresident representative, and representatives from frontline employees\nfrom each area of operation.\n  (d) Systemic practices or procedures are those activities related to\neach area of operation which indicate a pattern or an inability to bring\nthe operation of the facility into compliance with applicable provisions\nof laws and regulations.\n  (e) Nothing contained in this subdivision shall limit or restrict the\nability of the department or social services district, where\nappropriate, to conduct more than one inspection of an adult care\nfacility, for whatever purpose, as is deemed necessary for ensuring\ncompliance with applicable provisions of law and regulations of the\ndepartment.\n  3. (a) Pursuant to regulations promulgated by the commissioner, in\nconsultation with the director of the state office for the aging, no\nfacility or individual shall restrict or prohibit the access to the\nfacility nor interfere with the performance of the official duties,\nincluding confidential visits with residents, of duly designated persons\nparticipating in the long term care ombudsman program as provided for in\nsection five hundred forty-five of the executive law. No facility or\nindividual shall retaliate or take reprisals against any resident,\nemployee, or other person for having filed a complaint with, or having\nprovided information to, any long term care patient ombudsman\nfunctioning in accordance with section five hundred forty-four or\nsection five hundred forty-five of the executive law.\n  (b) In addition, no facility which provides residential care and\nservices for adults shall restrict or prohibit the access to the\nfacility nor interfere with confidential visits with residents by:\n  (i) Family members, guardians, friends of an individual resident and\nlegal representatives, legal counsels and case managers;\n  (ii) Individuals representing community organizations or service\nagencies who will provide, free of charge, a service or educational\nprogram to residents;\n  (iii) An employee or representative of any public or private\nnot-for-profit corporation, community organization or association whose\nprimary purposes for visiting include assisting residents in resolving\nproblems and complaints concerning their care and treatment, and in\nsecuring adequate services to meet their needs. The operator shall make\navailable a common area of the facility for such visits.\n  (c) The department shall establish and maintain a registry of public\nor private not-for-profit corporations, community organizations or\nassociations assured access to facilities which provide residential care\nand services for adults pursuant to subparagraph (iii) of paragraph (b)\nof this subdivision. Any such corporation, community organization or\nassociation shall file a copy of its certificate of incorporation with\nthe registry established and maintained by the department.\n  (d) Persons assured access to a residential care facility for adults\npursuant to this subdivision shall not enter the living area of any\nresident without identifying themselves to the resident, stating the\npurpose of the visit, and receiving the permission of the resident and\nthe resident's roommate to enter the living area.\n  (e) Individual residents shall have the right to terminate or deny any\nvisit to them by persons assured access to the facility pursuant to this\nsubdivision.\n  (f) Visits by individuals assured access to facilities which provide\nresidential care and services for adults pursuant to subparagraphs (i),\n(ii) and (iii) of paragraph (b) of this subdivision shall be permitted\nduring a period of at least ten hours between 9:00 o'clock a.m. and 8:00\no'clock p.m. unless extended by arrangement with the facility.\n  (g) Notwithstanding any provision of paragraph (b) of this\nsubdivision, the operator of a facility which provides residential care\nand services for adults may restrict or prohibit access to the facility\nor interfere with confidential visits with residents by individuals who\nthe operator has reasonable cause to believe would directly endanger the\nsafety of such residents.\n  (h) Whenever an individual is denied access pursuant to paragraph (g)\nof this subdivision the operator must record a detailed written\nstatement describing the reasons for denial of access to any such\nindividual. This statement shall be maintained by the facility and be\naccessible to residents, persons denied access, and the department.\n  (i) If the operator of a facility denies access pursuant to paragraph\n(g) of this subdivision, the person denied access may bring an action in\nsupreme court in the county in which the facility is located for an\norder granting such person access to such facility. If the court finds\nthat such denial was made in bad faith, the operator of the facility\nshall be liable for all costs, including reasonable attorney's fees, and\nthe court may, in its discretion, assess a civil penalty not to exceed\nfifty dollars per day for each day such access was denied.\n  4. Pursuant to regulations promulgated by the commissioner in\nconsultation with the director of the office for the aging, no facility\nshall restrict or prohibit access by records access ombudsmen specially\ndesignated under section five hundred forty-four of the executive law to\nthe medical or personal records of any patient or resident if such\npatient or resident, or, where appropriate, committee for an\nincompetent, has given express written consent to such disclosure;\nprovided, however, that (i) in the case of medical records, disclosure\nmay be exclusive of the personal notes of the physician as defined in\nsuch regulations and (ii) access may be limited to such times as may be\nspecified in such regulations. Such records shall be made available by a\nmember or members of the facility's staff who shall be designated by the\nfacility to provide access to and, where necessary, interpretation of\nsuch records to such access ombudsman, who shall have the right to\nphotocopy such records. The facility may charge a reasonable fee for\nphotocopying pursuant to such regulations. Disclosure to a records\naccess ombudsman of records of any patient or resident pursuant to the\nwritten consent of such patient or resident shall not give rise to any\nclaim against the facility, its staff, or the patient's or resident's\nphysician based solely on the fact of such disclosure pursuant to such\nwritten consent. Nothing in this subdivision shall be construed to limit\nor abridge any right of access to records, including financial records,\notherwise available to ombudsmen, patients or residents, or any other\nperson.\n
N.Y. GMU Law § 895-H — New York Code / Act GMU / Article 18-A / Title 2 / Section 895-H
County of Chautauqua industrial development agency
Status: in_force

* § 895-h. County of Chautauqua industrial development agency. 1. For\nthe benefit of the county of Chautauqua and the inhabitants thereof, an\nindustrial development agency, to be known as the COUNTY OF CHAUTAUQUA\nINDUSTRIAL DEVELOPMENT AGENCY, is hereby established for the\naccomplishment of any or all of the purposes specified in title one of\nthis article. It shall constitute a body corporate and politic, and be\nperpetual in duration. It shall have the powers and duties now or\nhereafter conferred by title one of this article upon industrial\ndevelopment agencies and provided that the exercise of the powers by\nsuch agency with respect to the acquisition of real property whether by\npurchase, condemnation or otherwise, other than in furtherance of the\npower conferred by subdivision two of this section, shall be limited to\nthe corporate limits of the county of Chautauqua and such agency shall\ntake into consideration the local zoning and planning regulations as\nwell as the regional and local comprehensive land use plans. It shall be\norganized in a manner prescribed by and be subject to the provisions of\ntitle one of this article. Its members shall consist of not less than\nthree nor more than nine members as follows: the chairman of the\ncommittee of the governing body of the county of Chautauqua that has\nprimary responsibility for dealing with the economic welfare of the\ncounty, who shall serve as an ex officio member with full voting powers;\none member appointed by the governing body of the county of Chautauqua,\nsubject to the approval or veto of the county executive and county\nlegislative reconsideration as provided in the charter of such county;\nand up to seven members appointed by the county executive subject to\nconfirmation by the governing body of the county of Chautauqua. The\nagency, its members, officers and employees and its operations and\nactivities shall, except as provided specifically herein, be governed by\nthe provisions of title one of this article.\n  2. In addition to the powers and duties now or hereafter conferred by\ntitle one of this article, the agency shall have the power (i) to\nacquire, construct, own, maintain, and lease or sell to a railroad or\nprivate business corporation any interest in railroads operated wholly\nor partially within Chautauqua county, including easements or\nrights-of-way, necessary switching apparatus, track, and other equipment\nnecessary or convenient to the operation of such railroad, which will be\nused in conjunction with industrial, manufacturing, commercial or\nwarehousing operations and (ii) to finance such facilities through the\nissuance of its bonds and notes, when in the judgment of the agency,\nsuch facilities will serve to promote, develop and assist in the\nacquiring, constructing, reconstructing, improving, maintaining,\nequipping and furnishing of industrial, manufacturing, warehousing,\ncommercial, and research facilities including industrial pollution\ncontrol facilities and thereby advance the job opportunities, health,\ngeneral prosperity and economic welfare of the people of the state and\nimprove their prosperity and standard of living. The powers conferred\npursuant to this subdivision with respect to the acquisition of real\nproperty shall not include the acquisition of real property by\ncondemnation. Notwithstanding the taxable status date set forth in\nsection three hundred two of the real property tax law or any other\nprovision of law to the contrary, if, prior to September fifteen,\nnineteen hundred ninety-five, the agency acquires ownership,\njurisdiction, supervision or control of any portion of the railroad line\nknown as the "Southern Tier Line," which is located between the New\nYork-Pennsylvania state line in the county of Chautauqua and the city of\nHornell, and complies with all other applicable provisions of law\npertaining to the filing of an application for exemption, such property\nand the agency's activities with respect thereto shall be entitled to\nexemption from taxes or assessments as otherwise provided by law, except\nfor nineteen hundred ninety-five--ninety-six school taxes levied prior\nto September fifteen, nineteen hundred ninety-five. The tax exemption\nconferred pursuant to this subdivision shall be subject to the prior\nconsent of the affected tax jurisdictions that are located outside the\ncounty of Chautauqua, and shall not apply to special ad valorem levies\nand special assessments.\n  * NB Agency expires per §§ 856 and 882\n
N.Y. RPT Law § 489-T — New York Code / Act RPT / Article 4 / Title 2-A / Section 489-T
Inapplicability of title
Status: in_force

* § 489-t. Inapplicability of title. The provisions of this title\nshall not apply to any railroad real property of any railroad company\nfor which railroad ceilings were not made in the calendar years nineteen\nhundred seventy-six and nineteen hundred seventy-seven unless such\ncompany files with the commissioner a statement in writing that such\ncompany elects to have the provisions of this title apply to such\ncompany. Any such railroad company may file such statement on or before\nFebruary first in any year, in which case and at such time, the\nprovisions of this title shall become applicable and the commissioner\nshall annually thereafter establish railroad ceilings for the railroad\nreal property of such company. Notwithstanding any other provisions of\nthis section, any such railroad company may file such statement on or\nbefore July fifteenth in the calendar year nineteen hundred\nseventy-eight. The provisions of this section shall remain in force and\neffect only until March thirty-first, nineteen hundred eighty-three.\n  * NB Expired March 31, 1983\n
N.Y. PML Law § 1315 — New York Code / Act PML / Article 13 / Title 2 / Section 1315
Required capital investment
Status: in_force

§ 1315. Required capital investment. 1. The board shall establish the\nminimum capital investment for a gaming facility by zone and region.\nSuch investment shall include, but not be limited to, a casino area, at\nleast one hotel and other amenities; and provided further, that the\nboard shall determine whether it will include the purchase or lease\nprice of the land where the gaming facility will be located or any\ninfrastructure designed to support the site including, but not limited\nto, drainage, utility support, roadways, interchanges, fill and soil or\ngroundwater or surface water contamination issues. The board may\nconsider private capital investment made previous to the effective date\nof this section, but may, in its discretion, discount a percentage of\nthe investment made. Upon award of a gaming license by the commission,\nthe applicant shall be required to deposit ten percent of the total\ninvestment proposed in the application into an interest-bearing account.\nMonies received from the applicant shall be held in escrow until the\nfinal stage of construction, as detailed in the timeline of construction\nsubmitted with the licensee's application and approved by the\ncommission, at which time the deposit plus interest earned shall be\nreturned to the applicant to be applied for the final stage. Should the\napplicant be unable to complete the gaming facility, the deposit shall\nbe forfeited to the state. In place of a cash deposit, the commission\nmay allow for an applicant to secure a deposit bond insuring that ten\npercent of the proposed capital investment shall be forfeited to the\nstate if the applicant is unable to complete the gaming facility.\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. A licensee who fails to begin gaming operations within twenty-four\nmonths following license award shall be subject to suspension or\nrevocation of the gaming license by the commission and may, after being\nfound by the commission after notice and opportunity for a hearing to\nhave acted in bad faith in its application, be assessed a fine of up to\nfifty million dollars.\n  4. The board shall determine a licensing fee to be paid by a licensee\nwithin thirty days after the award of the license which shall be\ndeposited into the commercial gaming revenue fund. The license shall set\nforth the conditions to be satisfied by the licensee before the gaming\nfacility shall be opened to the public. The commission shall set any\nrenewal fee for such license based on the cost of fees associated with\nthe evaluation of a licensee under this article which shall be deposited\ninto the commercial gaming fund. Such renewal fee shall be exclusive of\nany subsequent licensing fees under this section.\n  5. 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. LAB Law § 946 — New York Code / Act LAB / Article 32 / Title 2 / Section 946
Minimum work standards for the conduct of mold remediation by licensed persons
Status: in_force

§ 946. Minimum work standards for the conduct of mold remediation by\nlicensed persons. 1. A mold remediation licensee shall prepare a mold\nremediation work plan that is specific to each project, fulfills all the\nrequirements of the mold remediation plan developed by the mold\nassessment licensee as provided to the client and provides specific\ninstructions and/or standard operating procedures for how a mold\nremediation project will be performed. The mold remediation licensee\nshall provide the mold remediation work plan to the client before site\npreparation work begins.\n  2. If a mold assessment licensee specifies in the mold remediation\nplan that personal protection equipment (PPE) is required for the\nproject, the mold remediation licensee shall provide the specified PPE\nto all employees who engage in remediation activities and who will, or\nare anticipated to, disturb or remove mold contamination. The\ncontainment, when constructed as described in the remediation work plan\nand under normal conditions of use, must prevent the spread of mold to\nareas outside the containment.\n  3. Signs advising that a mold remediation project is in progress shall\nbe displayed at all accessible entrances to remediation areas.\n  4. No person shall remove or dismantle any containment structures or\nmaterials from a project site prior to receipt by the mold remediation\nlicensee overseeing the project of a notice from a mold assessment\nlicensee that the project has achieved clearance as described in section\nnine hundred forty-seven of this title.\n  5. Disinfectants, biocides and antimicrobial coatings may be used only\nif their use is specified in a mold remediation plan, if they are\nregistered by the United States Environmental Protection Agency for the\nintended use and if the use is consistent with the manufacturer's\nlabeling instructions. If a plan specifies the use of such a product but\ndoes not specify the brand or type of product, a mold remediation\nlicensee may select the brand or type of product to be used. A decision\nby a mold assessment or remediation licensee to use such a product must\ntake into account the potential for occupant sensitivities and possible\nadverse reactions to chemicals that have the potential to be off-gassed\nfrom surfaces coated with the product.\n
N.Y. PBH Law § 2320 — New York Code / Act PBH / Article 23 / Title 2 / Section 2320
Houses of prostitution; equipment; nuisance
Status: in_force

§ 2320. Houses of prostitution; equipment; nuisance.  1. Whoever shall\nerect, establish, continue, maintain, use, own, or lease any building,\nerection, or place used for the purpose of lewdness, assignation, or\nprostitution is guilty of maintaining a nuisance.\n  2. The building, erection, or place, or the ground itself, in or upon\nwhich any lewdness, assignation, or prostitution is conducted,\npermitted, or carried on, continued, or exists, and the furniture,\nfixtures, musical instruments, and movable property used in conducting\nor maintaining such nuisance, are hereby declared to be a nuisance and\nshall be enjoined and abated as hereafter provided.\n
N.Y. RPT Law § 421-P — New York Code / Act RPT / Article 4 / Title 2 / Section 421-P
Exemption of newly-constructed or converted rental multiple dwellings
Status: in_force

* § 421-p. Exemption of newly-constructed or converted rental multiple\ndwellings. 1. (a) A city, town or village may, by local law, provide for\nthe exemption of rental multiple dwellings constructed or converted in a\nbenefit area designated in such local law from taxation and special ad\nvalorem levies, as provided in this section. Subsequent to the adoption\nof such a local law, any other municipal corporation in which the\ndesignated benefit area is located may likewise exempt such property\nfrom its taxation and special ad valorem levies by local law, or in the\ncase of a school district, by resolution.\n  (b) As used in this section, the term "benefit area" means the area\nwithin a city, town or village, designated by local law, to which an\nexemption, established pursuant to this section, applies.\n  (c) The term "rental multiple dwelling" means a structure, other than\na hotel, consisting of ten or more dwelling units, where all of the\nunits are rented for residential purposes, and twenty-five percent of\nsuch units, upon initial rental and upon each subsequent rental\nfollowing a vacancy during the benefit period, are affordable to and\nrestricted to occupancy by individuals or families whose household\nincome does not exceed a weighted average of no less than sixty percent\nof the area median income and no more than eighty percent of the area\nmedian income, adjusted for family size, at the time that such\nhouseholds initially occupy such dwelling units, provided further that\nall of the income restricted units upon initial rental and upon each\nsubsequent rental following a vacancy during the restriction period or\nextended restriction period, as applicable, shall be affordable to and\nrestricted to occupancy by individuals or families whose household\nincome does not exceed one hundred percent of the area median income,\nadjusted for family size, at the time that such households initially\noccupy such dwelling units. Provided further, that any local law\nauthorizing an exemption pursuant to this section may provide for the\narea median income weighted average within the amounts set forth in this\nparagraph.  Such restriction period shall be in effect coterminous with\nthe benefit period, provided, however, that the tenant or tenants in an\nincome restricted dwelling unit at the time such restriction period ends\nshall have the right to lease renewals at the income restricted level\nuntil such time as such tenant or tenants permanently vacate the\ndwelling unit.\n  2. Eligible newly-constructed or converted rental multiple dwellings\nin a designated benefit area shall be wholly exempt from taxation while\nunder construction, subject to a maximum of three years. Such property\nshall then be exempt for an additional period of twenty-five years,\nprovided, that the exemption percentage during such additional period of\ntwenty-five years shall begin at ninety-six percent and shall decrease\nby four percent each year thereafter. Provided, however:\n  (a) Taxes shall be paid during the exemption period in an amount at\nleast equal to the taxes paid on such land and any improvements thereon\nduring the tax year preceding the commencement of such exemption.\n  (b) No other exemption may be granted concurrently to the same\nimprovements under any other section of law.\n  3. To be eligible for exemption under this section, any new\nconstruction shall take place on vacant, predominantly vacant or\nunderutilized land, or on land improved with a non-conforming use or on\nland containing one or more substandard or structurally unsound\ndwellings, or a dwelling that has been certified as unsanitary by the\nlocal health agency. The provisions of this subdivision shall not apply\nto any new conversions undertaken pursuant to this section.\n  4. Application for exemption under this section shall be made on a\nform prescribed by the commissioner and filed with the assessor on or\nbefore the applicable taxable status date.\n  5. In the case of a newly constructed or converted property which is\nused partially as a rental multiple dwelling and partially for\ncommercial or other purposes, the portion of the property that is used\nas a rental multiple dwelling shall be eligible for the exemption\nauthorized by this section if:\n  (a) The square footage of the portion used as a rental multiple\ndwelling represents at least fifty percent of the square footage of the\nentire property;\n  (b) The rental units are affordable to individuals or families as\ndetermined according to the criteria set forth in paragraph (c) of\nsubdivision one of this section; and\n  (c) The requirements of this section are otherwise satisfied with\nrespect to the portion of the property used as a rental multiple\ndwelling.\n  6. (a) For the purposes of this subdivision, the following terms shall\nhave the following meanings:\n  (i) "Applicant" shall mean an applicant for the exemption authorized\nby this section and/or any successor to such applicant.\n  (ii) "Covered building service employer" shall mean any applicant\nand/or any employer of building service employees for such applicant\nincluding, but not limited to, a property management company or\ncontractor.\n  (iii) "Building service employee" shall mean any person who is\nregularly employed at, and performs work in connection with the care or\nmaintenance of, an eligible multiple dwelling, including, but not\nlimited to, a watchman, guard, doorman, building cleaner, porter,\nhandyman, janitor, gardener, groundskeeper, elevator operator and\nstarter, and window cleaner, but not including persons regularly\nscheduled to work fewer than eight hours per week at such eligible\nmultiple dwelling.\n  (iv) "Fiscal officer" shall mean the commissioner of labor.\n  (v) "Eligible multiple dwelling" shall mean any newly-constructed or\nconverted rental multiple dwellings that receive benefits pursuant to\nthis section.\n  (b) All building service employees employed by the covered building\nservice employer at the eligible multiple dwelling shall receive the\napplicable prevailing wage in accordance with article nine of the labor\nlaw for the duration of the benefit period, regardless of whether such\nbenefits are revoked or terminated. Such applicable prevailing wage\nshall in no case be lower than the prevailing wage provided to building\nservice employees for work performed within the respective county under\nthe collective bargaining agreement covering the largest number of\nhourly building service employees employed at residential buildings\nwithin such county in each job classification established by the\ncommissioner of labor. The commissioner of labor shall determine the\napplicable prevailing wage rates and prevailing rate of fringe benefits\nfor each job classification consistent with the corresponding job\nclassifications covered by such collective bargaining agreements. To\ndetermine the applicable supplement benefit rate, the commissioner of\nlabor shall identify the applicable hourly, weekly or monthly cost to an\nemployer as specified under the applicable collective bargaining\nagreement of providing such supplements.\n  (c) (i) The fiscal officer shall have the power to enforce the\nprovisions of this subdivision. In enforcing such provisions, the fiscal\nofficer shall have the power: (A) to investigate or cause an\ninvestigation to be made to determine the prevailing wages for building\nservice employees, and in making such investigation, the fiscal officer\nmay utilize wage and fringe benefit data from various sources,\nincluding, but not limited to, data and determinations of federal, state\nor other governmental agencies; provided, however, that the provision of\na dwelling unit shall not be considered wages or a fringe benefit; (B)\nto institute and conduct inspections at the site of the work or\nelsewhere; (C) to examine the books, documents and records pertaining to\nthe wages paid to, and the hours of work performed by, building service\nemployees; (D) to hold hearings and, in connection therewith, to issue\nsubpoenas, the enforcement of which shall be regulated by the civil\npractice law and rules, administer oaths and examine witnesses; (E) to\nmake a classification by craft, trade or other generally recognized\noccupational category of the building service employees and to determine\nwhether such work has been performed by the building service employees\nin such classification; (F) to require the applicant to file with the\nfiscal officer a record of the wages actually paid to the building\nservice employees and of their hours of work; (G) to delegate any of the\nforegoing powers to such fiscal officer's deputy or other authorized\nrepresentative; (H) to promulgate rules as such fiscal officer shall\nconsider necessary for the proper execution of the duties,\nresponsibilities and powers conferred upon him or her by the provisions\nof this subdivision; and (I) to prescribe appropriate sanctions for\nfailure to comply with the provisions of this subdivision.\n  (ii) For each violation of paragraph (b) of this subdivision, the\nfiscal officer may require the payment of:\n  (A) back wages and fringe benefits;\n  (B) liquidated damages up to three times the amount of the back wages\nand fringe benefits for willful violations; and/or\n  (C) reasonable attorneys' fees. If the fiscal officer finds that the\napplicant has failed to comply with the provisions of this subdivision,\nsuch fiscal officer shall present evidence of such non-compliance to the\nvillage, town, or city that enacted a local law pursuant to this\nsection, or to any municipal agency or entity identified in such local\nlaw.\n  (d) Paragraph (b) of this subdivision shall not be applicable to: (i)\nan eligible multiple dwelling containing less than thirty dwelling\nunits; or (ii) an eligible multiple dwelling whose new construction or\nconversion is carried out with the substantial assistance of grants,\nloans or subsidies provided by a federal, state or local governmental\nagency or instrumentality pursuant to a program for the development of\naffordable housing.\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 approval of the village, town, or city that\nenacted a local law pursuant to this section, or of any municipal agency\nor entity identified in such local law, 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 village, town, or city that enacted a local law pursuant to\nthis section, or any municipal agency or entity identified in such local\nlaw shall annually publish a list of all eligible sites subject to the\nrequirements of this subdivision and the affadavits required pursuant to\nparagraph (e) of this subdivision.\n  (g) If a covered building service employer has committed three\nviolations of the requirements of paragraph (b) of this subdivision with\nrespect to the same eligible multiple dwelling within a five-year\nperiod, the village, town, or city that enacted a local law pursuant to\nthis section, or any municipal agency or entity identified in such local\nlaw may revoke any benefits associated with such eligible multiple\ndwelling under this section. For purposes of this paragraph, a\n"violation" of paragraph (b) of this subdivision will be deemed a\nfinding by the fiscal officer that a covered building service employer\nhas failed to comply with paragraph (b) of this subdivision and has\nfailed to cure the deficiency within three months of such finding.\nProvided, however, that after a second such violation, the applicant\nshall be notified that any further violation may result in the\nrevocation of benefits under this section and that the fiscal officer\nshall publish on its website a list of all applicants with two\nviolations as defined in this paragraph. If benefits are terminated or\nrevoked for failure to comply with this subdivision all of the\naffordable housing units shall remain subject to rent stabilization and\nall other requirements of this section for the duration of the\nrestriction period, regardless of whether such benefits have been\nterminated or revoked.\n  7. The exemption authorized by this section shall not be available in\na city with a population of one million or more.\n  8. Any recipient of the exemption authorized by this section or their\ndesignee shall certify compliance with the provisions of this section\nunder penalty of perjury, at such time or times and in such manner as\nmay be prescribed in the local law adopted by the city, town or village\npursuant to paragraph (a) of subdivision one of this section, or by a\nsubsequent local law. Such city, town or village may establish such\nprocedures as it deems necessary for monitoring and enforcing compliance\nof an eligible building with the provisions of this section.\n  * NB There are two § 421-p's\n
N.Y. PBH Law § 3502 — New York Code / Act PBH / Article 35 / Title 2 / Section 3502
License required
Status: in_force

§ 3502. License required. 1. The department shall issue separate\nlicenses in the areas of radiography, radiation therapy and nuclear\nmedicine technology to individuals who qualify under section thirty-five\nhundred five of this title.\n  2. Except where otherwise authorized by law:\n  (a) only licensed practitioners and persons licensed under this\narticle are permitted to apply ionizing radiation to human beings, and\nonly within the limits of their specific license;\n  (b) only licensed physicians who are authorized by a radioactive\nmaterials license or persons licensed under this article are permitted\nto use radiopharmaceuticals on human beings, and only within the limits\nof their specific license;\n  (c) only persons licensed under this article shall practice\nradiography, radiation therapy or nuclear medicine technology or use the\ntitle "radiographer," "radiologic technologist," "radiation therapist"\nor "nuclear medicine technologist" or use the abbreviations LRT, RTT,\nLRTT, NMT, or LNMT with his or her name; and\n  (d) notwithstanding paragraph (c) of this subdivision, quality control\ntests and radiation therapy treatment planning may also be performed by\nindividuals not licensed by this article.\n  3. On or after January first, two thousand nine no person shall\npractice nuclear medicine technology or hold himself or herself out as a\nnuclear medicine technologist unless the individual is the holder of a\nlicense pursuant to this article and in accordance with the\ncommissioner's rules and regulations.\n  4. No radiologic technologist shall administer or inject intravenous\ncontrast media unless (a) the individual is certified by the department\nto perform such function in accordance with the commissioner's rules and\nregulations (b) such administration or injection has been approved by a\nphysician, physician's assistant, nurse practitioner or registered\nprofessional nurse within twenty-four hours prior to the administration\nor injection (c) a physician, physician's assistant, nurse practitioner\nor registered professional nurse performs an evaluation of the patient\non the day of the procedure. Administration or injection of contrast\nmedia means and is limited to the placement or insertion of a needle or\na catheter, not exceeding three inches in length and not above the level\nof the axilla into a person's upper extremity and the administration or\ninjection of the intravenous contrast media, manually or by mechanical\ninjector, but does not mean the determination of the type or volume of\nmedia to be administered or injected.\n  5. The department shall issue an intravenous contrast administration\ncertificate, as defined in this article, to an individual who is\napproved by the department. Such individual must:\n  (a) be a duly licensed and registered radiologic technologist in good\nstanding under this article;\n  (b) demonstrate the satisfactory completion of education and training\nconcerning the insertion of a needle and a catheter;\n  (c) demonstrate the satisfactory completion of training in recognition\nof adverse reactions and cardiopulmonary resuscitation;\n  (d) pay a biennial certification fee of twenty dollars; and\n  (e) meet such other criteria as may be established by the commissioner\nin regulation.\n  * 6. (a) (i) Notwithstanding the provisions of this section or any\nother provision of law, rule or regulation to the contrary, licensed\npractitioners, persons licensed under this article and unlicensed\npersonnel employed at a local correctional facility may, in a manner\npermitted by the regulations promulgated pursuant to this subdivision,\nutilize body imaging scanning equipment that applies ionizing radiation\nto humans for purposes of screening incarcerated individuals committed\nto such facility, in connection with the implementation of such\nfacility's security program.\n  (ii) Notwithstanding the provisions of this section or any other\nprovision of law, rule or regulation to the contrary, licensed\npractitioners, persons licensed under this article and unlicensed\npersonnel employed at a state correctional facility may, in a manner\npermitted by the regulations promulgated pursuant to this subdivision,\nutilize body imaging scanning equipment that applies ionizing radiation\nto humans for purposes of screening individuals detained in, committed\nto, visiting, or employed in such facility, in connection with the\nimplementation of such facility's security program.\n  (iii) The utilization of such body imaging scanning equipment shall be\nin accordance with regulations promulgated by the department, or for\nlocal correctional facilities in cities having a population of two\nmillion or more, such utilization shall be in accordance with\nregulations promulgated by the New York city department of health and\nmental hygiene. The state commission of correction, in consultation with\nthe department of corrections and community supervision, shall\npromulgate regulations establishing when body imaging scanning equipment\nwill be used to screen visitors and incarcerated individuals in state\ncorrectional facilities. Such regulations shall include provisions\nestablishing that alternative methods of screening may be used to\naccommodate individuals who decline or are unable to be screened by body\nimaging scanning equipment for medical reasons and that alternative\nmethods of screening may be used to accommodate individuals who decline\nto be screened for other reasons, unless security considerations warrant\notherwise. Such regulations shall also ensure that no person shall be\nsubjected to any form of harassment, intimidation, or disciplinary\naction for choosing to be searched by an alternative method of screening\nin lieu of body imaging scanning.\n  The department of corrections and community supervision shall\npromulgate regulations establishing when body imaging scanning equipment\nwill be used to screen employees of the department of corrections and\ncommunity supervision, provided, however that such regulations shall be\nconsistent with the policies and procedures of the department of\ncorrections and community supervision governing the search of employees.\nSuch regulations shall include provisions establishing that alternative\nmethods of screening may be used to accommodate individuals who decline\nor are unable to be screened by body imaging scanning equipment for\nmedical or other reasons. Such regulations shall also ensure that no\nperson shall be subjected to any form of harassment, intimidation, or\ndisciplinary action for choosing to be searched by an alternative method\nof screening in lieu of body imaging scanning. An employee's request to\nbe searched by an alternative method of screening in lieu of body\nimaging scanning shall not, in itself, be grounds for disciplinary\naction against such employee.\n  (b) Prior to establishing, maintaining or operating in a state or\nlocal correctional facility, any body imaging scanning equipment, the\nchief administrative officer of the facility shall ensure that such\nfacility is in compliance with the regulations promulgated pursuant to\nthis subdivision and otherwise applicable requirements for the\ninstallation, registration, maintenance, operation and inspection of\nbody imaging scanning equipment.\n  (c) The regulations promulgated pursuant to subparagraph (ii) of\nparagraph (a) of this subdivision shall include, but not be limited to:\n  (i) A requirement that prior to operating body imaging scanning\nequipment, unlicensed personnel employed at state or local correctional\nfacilities shall have successfully completed a training course approved\nby the department, or for local correctional facilities in cities of two\nmillion or more, approved by the New York city department of health and\nmental hygiene, and that such personnel receive additional training on\nan annual basis;\n  (ii) Limitations on exposure which shall be no more than fifty percent\nof the annual exposure limits for non-radiation workers as specified by\napplicable regulations, except that individuals under the age of\neighteen shall not be subject to more than five percent of such annual\nexposure limits, and pregnant women shall not be subject to such\nscanning at any time. Procedures for identifying pregnant women shall be\nset forth in the regulations;\n  (iii) Registration with the department of each body imaging scanning\nmachine purchased or installed at a state or local correctional\nfacility;\n  (iv) Inspection and regular reviews of the use of body imaging\nscanning equipment by the department or the New York city department of\nhealth and mental hygiene, as applicable; and\n  (v) A requirement that records be kept regarding each use of body\nimaging scanning equipment by the state or local correctional facility.\n  (d) For the purpose of this subdivision, "body imaging scanning\nequipment" or "equipment" means equipment that utilizes a low dose of\nionizing radiation to produce an anatomical image capable of detecting\nobjects placed on, attached to or secreted within a person's body.\n  (e) For the purposes of this subdivision:\n  (i) "Local correctional facility" shall have the same meaning as found\nin subdivision sixteen of section two of the correction law.\n  (ii) "State correctional facility" shall mean a "correctional\nfacility" as defined in subdivision four of section two of the\ncorrection law.\n  (f) Any local government agency that utilizes body imaging scanning\nequipment in a local correctional facility under its jurisdiction shall\nsubmit an annual report to the department, the speaker of the assembly,\nand the temporary president of the senate. If body imaging scanning\nequipment is utilized in one or more state correctional facilities, the\ndepartment of corrections and community supervision shall submit an\nannual report to the department, the speaker of the assembly, and the\ntemporary president of the senate. Such report by either the local\ngovernment agency or the department of corrections and community\nsupervision shall be submitted within eighteen months after the initial\ndate of registration of such equipment with the department, and annually\nthereafter, and shall contain the following information as to each such\nfacility:\n  (i) For local correctional facilities, the number of times the\nequipment was used on incarcerated individuals upon intake, after\nvisits, and upon the suspicion of contraband, as well as any other event\nthat triggers the use of such equipment, and the average, median, and\nhighest number of times the equipment was used on any incarcerated\nindividual, with corresponding exposure levels; and\n  (ii) For state correctional facilities, the number of times the\nequipment was used on individuals detained in, committed to, working in,\nor visiting the facility upon intake, before work shift, after work\nshift, before visits, after visits, and upon the suspicion of\ncontraband, as well as any other event that triggers the use of such\nequipment, and the average, median, and highest number of times the\nequipment was used on any individual detained in, committed to, working\nin, or visiting the facility, with corresponding exposure levels.\n  (iii) the number of times the use of the equipment detected the\npresence of drug contraband, weapon contraband, and any other illegal or\nimpermissible object or substance;\n  (iv) incidents or any injuries or illness resulting from the use of\nsuch equipment or reported by persons scanned by such equipment; and\n  (v) any other information the department may reasonably require.\n  * NB Effective until October 3, 2026\n  * 6. (a) (i) Notwithstanding the provisions of this section or any\nother provision of law, rule or regulation to the contrary, licensed\npractitioners, persons licensed under this article and unlicensed\npersonnel employed at a local correctional facility, or secure or\nspecialized secure detention facility may, in a manner permitted by the\nregulations promulgated pursuant to this subdivision, utilize body\nimaging scanning equipment that applies ionizing radiation to humans for\npurposes of screening incarcerated individuals committed to such local\ncorrectional facility, or individuals detained in, committed to,\nvisiting or employed in a secure or specialized secure detention\nfacility, in connection with the implementation of such facility's\nsecurity program.\n  (ii) Notwithstanding the provisions of this section or any other\nprovision of law, rule or regulation to the contrary, licensed\npractitioners, persons licensed under this article and unlicensed\npersonnel employed at a state correctional facility or facility for\nyouth placed with or committed to the office of children and family\nservices may, in a manner permitted by the regulations promulgated\npursuant to this subdivision, utilize body imaging scanning equipment\nthat applies ionizing radiation to humans for purposes of screening\nindividuals detained in, committed to, visiting, or employed in such\nfacility, in connection with the implementation of such facility's\nsecurity program.\n  (iii) The utilization of such body imaging scanning equipment shall be\nin accordance with regulations promulgated by the department, or for\nlocal correctional facilities in cities having a population of two\nmillion or more, such utilization shall be in accordance with\nregulations promulgated by the New York city department of health and\nmental hygiene. The state commission of correction, in consultation with\nthe department of corrections and community supervision and the office\nof children and family services, shall promulgate regulations\nestablishing when body imaging scanning equipment will be used to screen\nvisitors and individuals detained in or committed to state correctional\nfacilities, secure or specialized secure detention facilities, or\nfacilities for youth placed with or committed to the office of children\nand family services. Such regulations shall include provisions\nestablishing that alternative methods of screening may be used to\naccommodate individuals who decline or are unable to be screened by body\nimaging scanning equipment for medical reasons and that alternative\nmethods of screening may be used to accommodate individuals who decline\nto be screened for other reasons, unless security considerations warrant\notherwise. Such regulations shall also ensure that no person shall be\nsubjected to any form of harassment, intimidation, or disciplinary\naction for choosing to be searched by an alternative method of screening\nin lieu of body imaging scanning.\n  The department of corrections and community supervision and the office\nof children and family services shall promulgate regulations\nestablishing when body imaging scanning equipment will be used to screen\nemployees of the department of corrections and community supervision and\nthe office of children and family services, provided, however that such\nregulations shall be consistent with the policies and procedures of the\ndepartment of corrections and community supervision and the office of\nchildren and family services governing the search of employees. Such\nregulations shall include provisions establishing that alternative\nmethods of screening may be used to accommodate individuals who decline\nor are unable to be screened by body imaging scanning equipment for\nmedical or other reasons. Such regulations shall also ensure that no\nperson shall be subjected to any form of harassment, intimidation, or\ndisciplinary action for choosing to be searched by an alternative method\nof screening in lieu of body imaging scanning. An employee's request to\nbe searched by an alternative method of screening in lieu of body\nimaging scanning shall not, in itself, be grounds for disciplinary\naction against such employee.\n  (b) Prior to establishing, maintaining or operating any body imaging\nscanning equipment in a state or local correctional facility, secure or\nspecialized secure detention facility, or facility for youth placed with\nor committed to the office of children and family services, the chief\nadministrative officer of the facility shall ensure that such facility\nis in compliance with the regulations promulgated pursuant to this\nsubdivision and otherwise applicable requirements for the installation,\nregistration, maintenance, operation and inspection of body imaging\nscanning equipment.\n  (c) The regulations promulgated pursuant to subparagraph (ii) of\nparagraph (a) of this subdivision shall include, but not be limited to:\n  (i) A requirement that prior to operating body imaging scanning\nequipment, unlicensed personnel employed at state or local correctional\nfacilities, secure or specialized secure detention facilities, or\nfacilities for youth placed with or committed to the office of children\nand family services shall have successfully completed a training course\napproved by the department, or for local correctional facilities in\ncities of two million or more, approved by the New York city department\nof health and mental hygiene, and that such personnel receive additional\ntraining on an annual basis;\n  (ii) Limitations on exposure which shall be no more than fifty percent\nof the annual exposure limits for non-radiation workers as specified by\napplicable regulations, except that individuals under the age of\neighteen shall not be subject to more than five percent of such annual\nexposure limits, and pregnant women shall not be subject to such\nscanning at any time. Procedures for identifying pregnant women shall be\nset forth in the regulations;\n  (iii) Registration with the department of each body imaging scanning\nmachine purchased or installed at a state or local correctional\nfacility, secure or specialized secure detention facility, or facility\nfor youth placed with or committed to the office of children and family\nservices;\n  (iv) Inspection and regular reviews of the use of body imaging\nscanning equipment by the department or the New York city department of\nhealth and mental hygiene, as applicable; and\n  (v) A requirement that records be kept regarding each use of body\nimaging scanning equipment by the state or local correctional facility,\nsecure or specialized secure detention facility, or facility for youth\nplaced with or committed to the office of children and family services.\n  (d) For the purpose of this subdivision, "body imaging scanning\nequipment" or "equipment" means equipment that utilizes a low dose of\nionizing radiation to produce an anatomical image capable of detecting\nobjects placed on, attached to or secreted within a person's body.\n  (e) For the purposes of this subdivision:\n  (i) "Local correctional facility" shall have the same meaning as found\nin subdivision sixteen of section two of the correction law.\n  (ii) "State correctional facility" shall mean a "correctional\nfacility" as defined in subdivision four of section two of the\ncorrection law.\n  (iii) "Secure detention facility" shall mean a secure detention\nfacility certified by the office of children and family services\npursuant to section five hundred three of the executive law.\n  (iv) "Specialized secure detention facility" shall mean a facility for\nadolescent offenders certified by the office of children and family\nservices in consultation with the state commission of correction\npursuant to subdivision nine of section five hundred three of the\nexecutive law.\n  (v) "Facility for youth placed with or committed to the office of\nchildren and family services" shall mean a facility operated pursuant to\nsection five hundred four of the executive law.\n  (f) Any local government agency that utilizes body imaging scanning\nequipment in a local correctional, or secure or specialized secure\ndetention facility under its jurisdiction shall submit an annual report\nto the department, the speaker of the assembly, and the temporary\npresident of the senate. If body imaging scanning equipment is utilized\nin one or more state correctional facilities or facilities for youth\nplaced with or committed to the office of children and family services,\nthe department of corrections and community supervision or the office of\nchildren and family services, as applicable, shall submit an annual\nreport to the department, the speaker of the assembly, and the temporary\npresident of the senate. Such report by the local government agency, the\ndepartment of corrections and community supervision or the office of\nchildren and family services shall be submitted within eighteen months\nafter the initial date of registration of such equipment with the\ndepartment, and annually thereafter, and shall contain the following\ninformation as to each such facility:\n  (i) for local correctional facilities, the number of times the\nequipment was used on incarcerated individuals, or for secure or\nspecialized secure detention facilities, the number of times the\nequipment was used on individuals placed with, committed to, visiting or\nemployed in such facility, upon intake, after visits, and upon the\nsuspicion of contraband, as well as any other event that triggers the\nuse of such equipment, and the average, median, and highest number of\ntimes the equipment was used on any such individual, with corresponding\nexposure levels;\n  (ii) for state correctional facilities or facilities for youth placed\nwith or committed to the office of children and family services, the\nnumber of times the equipment was used on individuals detained in,\ncommitted to, working in, or visiting the facility upon intake, before\nwork shift, after work shift, before visits, after visits, and upon the\nsuspicion of contraband, as well as any other event that triggers the\nuse of such equipment, and the average, median, and highest number of\ntimes the equipment was used on any individual detained in, committed\nto, working in, or visiting the facility, with corresponding exposure\nlevels;\n  (iii) the number of times the use of the equipment detected the\npresence of drug contraband, weapon contraband, and any other illegal or\nimpermissible object or substance;\n  (iv) incidents or any injuries or illness resulting from the use of\nsuch equipment or reported by persons scanned by such equipment; and\n  (v) any other information the department may reasonably require.\n  * NB Effective October 3, 2026\n  * NB Repealed January 30, 2029\n
N.Y. PBH Law § 278-A — New York Code / Act PBH / Article 2-A / Title 2 / Section 278-A
Exceptions to drug prescription supply during an emergency
Status: in_force

§ 278-a. Exceptions to drug prescription supply during an emergency.\nThe commissioner shall promulgate a list of prescription drugs that\nshall not be subject to subsection (c) of section three thousand two\nhundred forty-two and subsection (c) of section four thousand three\nhundred twenty-nine of the insurance law. Such list shall include, but\nnot be limited to, all schedule II and schedule III controlled\nsubstances.\n
N.Y. RPT Law § 432 — New York Code / Act RPT / Article 4 / Title 2 / Section 432
Theatrical corporations created by act of congress
Status: in_force

§ 432.  Theatrical corporations created by act of congress. 1.  Real\nproperty owned by a corporation created by an act of the congress of the\nUnited States on a non-profit basis and without capital stock, and\norganized and used exclusively for the purposes of stimulating public\ninterest in the drama as an art, presenting theatrical productions,\nadvancing interest in the drama by furthering the production of plays,\nfurthering the study of the drama, and sponsoring, encouraging and\ndeveloping the art and technique of the theatre through the operation of\na school and which was acquired with moneys donated to such corporation\nas a result of popular or general appeal shall be exempt from taxation\nand exempt from special ad valorem levies and special assessments to the\nextent provided in section four hundred ninety of this article, as\nprovided for corporations in subdivisions one and four of section four\nhundred twenty-a of this article except as hereinafter provided.\n  2.  Such real property shall be fully exempt although (a) it or a\nportion thereof is leased or otherwise used by another corporation,\norganized for purposes which are exempt pursuant to section four hundred\ntwenty-a, four hundred twenty-b, four hundred twenty-two, four hundred\ntwenty-four, four hundred twenty-six, four hundred twenty-eight or four\nhundred thirty of this article and for one or more of the purposes for\nwhich the owner corporation is organized, as long as such real property\nor portion thereof as the case may be is devoted to such uses and as\nlong as any moneys paid for such use do not exceed the amount of\ncarrying, maintenance and depreciation charges of the property or\nportion thereof as the case may be or (b) the auditorium located thereon\nis leased or otherwise used for public performances, theatrical\npresentations, opera, ballet, concerts, lectures, meetings, graduation\nexercises and educational non-commercial uses for the purposes of\nincome, if such income is necessary for and actually applied to the\nmaintenance and support of such owner corporation and such is not used\nfor the acquisition of additional real property in this state.\n  3.  An exemption granted pursuant to this section shall not exceed one\nmillion five hundred thousand dollars.\n
N.Y. GMU Law § 902 — New York Code / Act GMU / Article 18-A / Title 2 / Section 902
Cortland county industrial development agency
Status: in_force

* § 902. Cortland county industrial development agency. For the\nbenefit of the county of Cortland and the inhabitants thereof, an\nindustrial development agency, to be known as the CORTLAND COUNTY\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 Cortland, and such\nagency shall take into consideration the local zoning and planning\nregulations as well as the regional and local comprehensive land use\nplans. It shall be organized in a manner prescribed by and be subject to\nthe provisions of title one of article eighteen-A of this chapter. Its\nmembers shall be appointed by the governing body of the county of\nCortland. The agency, its members, officers and employees and its\noperations and activities shall in all respects be governed by the\nprovisions of title one of article eighteen-A of this chapter.\n  * § 902. Cortland county industrial development agency. For the\nbenefit of the county of Cortland and the inhabitants thereof, an\nindustrial development agency, to be known as the CORTLAND COUNTY\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. It shall be organized\nin a manner prescribed by and be subject to the provisions of title one\nof article eighteen-A of this chapter. Its members shall be appointed by\nthe governing body of the county of Cortland. The agency, its members,\nofficers and employees, and its operations and activities shall in all\nrespects be governed by the provisions of title one of article\neighteen-A of this chapter.\n* NB Not effective pursuant to § 856 of the general municipal law. No\ncertificate filed with Sec. of State. (Added 356/1970)\n  * NB Agency expires per §§ 856 and 882\n