dliu1/legal-llama-raw-text huggingface dataset:
minimum of three years thereafter in such a manner that it  continuously
constitutes  a green roof within the meaning of this title and the rules
(e) An agreement to permit a designated  agency  or  its  designee  to
inspect  the  green  roof  and any related structures and equipment upon
reasonable notice.
(f) Any other information or certifications required by  a  designated
agency pursuant to this title and the rules promulgated hereunder.
4.  An application for tax abatement shall be in any format prescribed
by a designated agency, including electronic form.
5. An application for tax abatement shall be approved by a  designated
agency   upon   determining  that  the  applicant  has  submitted  proof
acceptable to such agency that the  requirements  for  obtaining  a  tax
abatement  pursuant  to  this  title and the rules promulgated hereunder
have been met. The burden of proof shall be on the applicant to show  by
clear  and  convincing evidence that the requirements for granting a tax
abatement have been satisfied.
6. Upon notification from a designated agency that an application  for
tax  abatement  has been approved, the department of finance shall apply
the tax abatement, provided there are no outstanding real estate  taxes,
water  and  sewer  charges, payments in lieu of taxes or other municipal
charges with respect to the eligible building.
Continuing  requirements.  The  tax  abatement  shall  be
conditioned upon:
1.  continuing  compliance  during  the  compliance  period  with  all
applicable  provisions  of  law,  including without limitation the local
construction and fire codes, maintaining the green roof in such a manner
that it continuously constitutes a green roof within the meaning of this
title and the rules promulgated hereunder, and permitting  a  designated
agency  or  its  designee  to  inspect  the  green  roof and any related
structures and equipment upon reasonable notice; and
2. real estate taxes, water and sewer charges,  payments  in  lieu  of
taxes  or  other  municipal charges with respect to an eligible building
not having been due an owing during the compliance period for  a  period
of six months or more.
Revocation of tax abatement. 1. The department of finance
shall revoke, in whole or in part, any tax abatement granted pursuant to
this title whenever a designated agency has determined and notified  the
department of finance that:
(a) an applicant has failed to comply with a requirement of this title
or  any  rule  promulgated  hereunder  at any time during the compliance
period, including without limitation any of the continuing  requirements
set  forth in subdivision one of section four hundred ninety-nine-ddd of
(b) an eligible building has not been in compliance during all or part
of the compliance period with any requirement of this title or any  rule
promulgated hereunder;
(c)  the  green  roof for which a tax abatement was granted has at any
time during the compliance period failed to meet any requirement  for  a
green roof pursuant to this title or any rule promulgated hereunder;
(d)  the  green  roof  has  become a fire or safety hazard at any time
during the compliance period; or
(e) an application, certification, report or other document  submitted
by  the  applicant  contains  a  false  or  misleading statement as to a
make the statement therein not false or misleading.
2.  The department of finance may revoke, in whole or in part, any tax
abatement granted pursuant to this title whenever it has determined that
an applicant has failed to comply with the  continuing  requirement  set
forth in subdivision two of section four hundred ninety-nine-ddd of this
3.  Where  it has been determined by a designated agency, after notice
to and an opportunity to be  heard  by  the  entity  receiving  the  tax
rebate,  that  a  situation  described  in  any  of  the  provisions  of
subdivision one of this section has  occurred,  such  designated  agency
shall  so  notify  the department of finance no later than the ninetieth
day after the last day of the compliance period.
4. An applicant shall  pay,  with  interest,  such  part  of  any  tax
abatement  received pursuant to this title that represents the period of
non-compliance as determined by the designated agency or the  department
of  finance,  as  the  case may be. In addition, a designated agency may
declare any applicant ineligible for future tax  abatement  pursuant  to
this  title  if any application, certification, report or other document
submitted by the applicant contains a false or misleading  statement  as
to  a  material  fact  or  omits to state any material fact necessary in
order to make the statement therein not false or misleading.
Enforcement  and  administration.  1.  The  department of
finance shall have, in addition  to  any  other  functions,  powers  and
duties  that  have  been or may be conferred on it by law, the following
functions, powers and duties to be exercised  in  accordance  with  this
title:
(a) to apply a tax abatement;
(b) to revoke all or part of any such tax abatement;
(c)  to  make  and  promulgate rules to carry out the purposes of this
title; and
(d) any other function, power or  duty  necessarily  implied  by  this
2. A designated agency shall have, in addition to any other functions,
powers  and  duties that have been or may be conferred on it by law, the
following functions, powers and duties to  be  exercised  in  accordance
with this title:
(a)  to  receive,  review,  approve  and  deny  applications  for  tax
abatement;
(b) to inspect green roofs and any related structures and equipment;
(c) to prescribe forms and make and promulgate rules to carry out  the
purposes of this title;
(d)  to  make the determinations provided for in sections four hundred
ninety-nine-ccc and four hundred ninety-nine-eee of this  title  and  to
notify the department of finance of such determinations; and
(e)  any  other  function,  power  or duty necessarily implied by this
3. If a designated agency determines that an architect or engineer  or
other  certified or licensed professional whom such agency designates by
rule,  in  making  any  certification  under  this  title  or  any  rule
promulgated  hereunder,  engaged  in  professional misconduct, then such
department shall so inform the education department or other appropriate
certifying or licensing authority.
4. A designated  agency  may  provide  for  reasonable  administrative
charges  or  fees  necessary to defray expenses of administering the tax
abatement program established by this title.
5. A designated agency and the department of finance  shall  establish
procedures  that  are  necessary  or  appropriate  for  (a)  the  timely
notification to the department of finance by a designated agency  of  an
approval  of  an  application  for tax abatement or of any noncompliance
pursuant to section four hundred ninety-nine-eee of this title  and  (b)
any  other  interagency  coordination to facilitate the purposes of this
Tax lien and interest. All taxes, with interest, required
to be paid retroactively pursuant to this title shall constitute  a  tax
lien  as  of the date it is determined such taxes and interest are owed.
All interest shall be calculated from the date the taxes would have been
due but for the tax abatement granted pursuant  to  this  title  at  the
applicable  rate  or rates of interest imposed generally for non-payment
of real property tax with respect  to  the  eligible  building  for  the
period in question.
solar   electric   generating  system  andor  electric  energy  storage
equipment   tax   abatement   pursuant   to   section    four    hundred
ninety-nine-cccc of this title.
4.  Compliance  period  shall  mean  the  tax  year  in  which a tax
abatement commences and the three tax years immediately thereafter.
5. Department of finance shall mean the department of finance  of  a
6.  Designated agency shall mean one or more agencies or departments
of a city having a population of one million or more  persons  that  are
designated  by  the mayor of such city to exercise the functions, powers
two of this chapter, located within a city having a  population  of  one
tax  abatement  pursuant  to  this  title  prior  to  January first, two
thousand twenty-four.
8.  Eligible  solar  electric  generating  system  expenditures  and
eligible  electric  energy  storage  equipment expenditures shall mean
reasonable expenditures for materials, labor costs properly allocable to
on-site preparation, assembly and original  installation,  architectural
and  engineering services, and designs and plans directly related to the
construction or installation  of  a  solar  electric  generating  system
andor electric energy storage equipment installed in connection with an
eligible building. Solar parking canopy structures shall be considered a
solar  electric  generating system for the purposes of this subdivision.
Such eligible expenditures shall not include interest or  other  finance
charges,  or  any  expenditures incurred using a federal, state or local
10.  Solar  electric generating system shall mean a system that uses
solar energy to generate electricity. Such system shall not include  any
equipment  connected  to  a  solar  electric generating system that is a
component of part or parts of a non-solar electric generating system  or
that  uses  any  sort of recreational facility or equipment as a storage
medium.
11. Electric energy storage equipment means a  set  of  technologies
capable of storing electric energy and releasing that energy as electric
power  at  a  later time. Electric energy storage technologies may store
energy as potential, kinetic, chemical or thermal  energy  that  can  be
released as electric power, and include, but are not limited to, various
types  of  batteries,  flywheels, electrochemical capacitors, compressed
air storage and thermal storage devices.
Application  for  tax  abatement.    1.  To obtain a tax
abatement pursuant to this title, an applicant must file an  application
for  tax  abatement,  which  may be filed on or after January first, two
thousand nine, and on or before January first, two thousand thirty-six.
2. Such application shall be filed with a designated agency  no  later
than  the  March  fifteenth  before  the  first tax year, beginning July
first, for which the tax abatement is sought.
(a) The name and address of the applicant  and  the  location  of  the
solar   electric  generating  system  or  the  electric  energy  storage
permits  and  other approvals to construct the solar electric generating
system or the electric energy storage equipment.
(c) Certifications in a form prescribed by a designated  agency,  from
an  architect, engineer or other certified or licensed professional whom
a designated agency designates  by  rule,  that  (i)  a  solar  electric
generating  system  or electric energy storage equipment has been placed
in service in connection with an eligible building  in  accordance  with
this  title, the rules promulgated hereunder, and local construction and
fire codes, and (ii) if the solar electric generating system or electric
energy storage equipment has been placed on the roof of  a  building  or
other   structure,   that  a  structural  analysis  has  been  performed
establishing that such building or structure can  sustain  the  load  of
such  solar  electric  generating  system  or  electric  energy  storage
equipment. All certifications  required  by  this  title  or  the  rules
promulgated  hereunder  shall set forth the specific findings upon which
the certification is based, and shall include information sufficient  to
identify  the  eligible  building, the certifying engineer, architect or
other professional, and such other information as may be prescribed by a
designated agency.
(d) An agreement to permit a designated  agency  or  its  designee  to
inspect  the solar electric generating system or electric energy storage
equipment and any  related  structures  and  equipment  upon  reasonable
(e)  Any  other information or certifications required by a designated
4. An application for tax abatement shall be in any format  prescribed
5.  An application for tax abatement shall be approved by a designated
agency  upon  determining  that  the  applicant  has   submitted   proof
acceptable  to  such  agency  that  the requirements for obtaining a tax
abatement pursuant to this title and  the  rules  promulgated  hereunder
have  been met. The burden of proof shall be on the applicant to show by
clear and convincing evidence that the requirements for granting  a  tax
6.  Upon notification from a designated agency that an application for
tax abatement has been approved, the department of finance  shall  apply
the  tax abatement, provided there are no outstanding real estate taxes,
water and sewer charges, payments in lieu of taxes  or  other  municipal
Continuing  requirements.  The  tax  abatement  shall be
construction and fire codes, maintaining the solar  electric  generating
system  or  electric  energy  storage equipment in such a manner that it
continuously constitutes a solar electric generating system or  electric
energy  storage equipment within the meaning of this title and the rules
promulgated  hereunder,  and  permitting  a  designated  agency  or  its
designee  to  inspect  the  solar electric generating system or electric
energy storage equipment and any related structures and  equipment  upon
reasonable notice; and
2.  real  estate  taxes,  water and sewer charges, payments in lieu of
taxes or other municipal charges with respect to  an  eligible  building
not  having been due and owing during the compliance period for a period
set forth in subdivision one of section four hundred ninety-nine-dddd of
(b) an eligible building has not been in compliance at any time during
the  compliance  period  with  a  requirement  of this title or any rule
(c) the solar electric generating system or  electric  energy  storage
equipment  for  which a tax abatement was granted has at any time during
the compliance period  failed  to  meet  any  requirement  for  a  solar
electric generating system or electric energy storage equipment pursuant
to this title or any rule promulgated hereunder;
(d)  the  solar  electric generating system or electric energy storage
equipment has become a fire or safety hazard  at  any  time  during  the
compliance period; or
(e)  an application, certification, report or other document submitted
by the applicant contains a  false  or  misleading  statement  as  to  a
material  fact or omits to state any material fact necessary in order to
2. The department of finance may revoke, in whole or in part, any  tax
an  applicant  has  failed to comply with the continuing requirement set
forth in subdivision two of section  four  hundred  ninety-nine-dddd  of
and  an  opportunity  to  be  heard,  that  any  of  the  provisions  of
subdivision  one  of  this  section  have  not  been complied with, such
designated agency shall so notify the department  of  finance  no  later
than the ninetieth day after the last day of the compliance period.
4.  An  applicant  shall  pay,  with  interest,  such  part of any tax
abatement received pursuant to this title that represents the period  of
non-compliance  as determined by the designated agency or the department
of finance, as the case may be. In addition,  a  designated  agency  may
declare  any  applicant  ineligible for future tax abatement pursuant to
this title if any application, certification, report or  other  document
submitted  by  the applicant contains a false or misleading statement as
to a material fact or omits to state  any  material  fact  necessary  in
Enforcement  and  administration.  1.  The department of
(b) to inspect solar electric generating systems  or  electric  energy
storage equipment and any related structures and equipment;
(c)  to  establish  permit  or certification requirements to determine
when the solar electric generating system  or  electric  energy  storage
equipment  has  been  placed  in  service,  such  as certification by an
architect, engineer or other certified or licensed professional  whom  a
designated agency designates by rule;
(d) to establish guidance and procedures for determining or certifying
eligible  solar  electric  generating  system or electric energy storage
equipment expenditures;
(e) to prescribe forms and make and promulgate rules to carry out  the
(f)  to  make the determinations provided for in sections four hundred
ninety-nine-cccc and four hundred ninety-nine-eeee of this title and  to
(g)  any  other  function,  power  or duty necessarily implied by this
other  certified  or  licensed  professional  whom  a  designated agency
designates by rule, in making any certification under this title or  any
rule  promulgated  hereunder,  engaged  in professional misconduct, then
such department shall  so  inform  the  education  department  or  other
appropriate certifying or licensing authority.
4.  A  designated  agency  may  provide  for reasonable administrative
charges or fees necessary to defray expenses of  administering  the  tax
5.  A  designated agency and the department of finance shall establish
notification  to  the department of finance by a designated agency of an
approval of an application for tax abatement  or  of  any  noncompliance
pursuant  to section four hundred ninety-nine-eeee of this title and (b)
any other interagency coordination to facilitate the  purposes  of  this
1. Local public utility mass real property means public utility mass
real  property  that  is  located in a particular town, village, city or
county assessing unit and under the same ownership.
2. Local assessing jurisdiction means the  town,  city,  village  or
county  assessing  unit  that  establishes the assessment rolls for such
town, city, village or county.
3. Public utility mass real property means real property,  including
conduits,  cables,  lines,  wires,  poles,  supports  and enclosures for
electrical conductors located on, above and below real  property,  which
is  used  in the transmission and distribution of telephone or telegraph
service, and electromagnetic voice, video and data  signals.  Such  term
shall  include  all  property  described  in  paragraphs  (d) and (i) of
subdivision twelve of section one hundred two of this  chapter.  Special
franchise  property as described in subdivision seventeen of section one
hundred two of this chapter, and all property  described  in  paragraphs
(a)  and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of
subdivision twelve of section one hundred two of this chapter shall  not
be  considered  public  utility  mass real property for purposes of this
4. Taxation means an ad valorem levy or special assessment for which
public utility mass real property is otherwise liable pursuant  to  this
Annual  fee.  Any  costs  and expenses incurred by the
commissioner in the  establishment  of  assessment  ceilings  for  local
public  utility  mass real property shall be paid from the collection of
an annual charge upon the owners  of  local  public  utility  mass  real
property. The commissioner shall provide by rule for computation of such
charge  through  the apportionment of these costs and expenses to owners
of local public utility mass real property in relation to the total full
value of the local public utility mass real  property  eligible  for  an
assessment  ceiling  pursuant to this title. Prior to collecting payment
of such charges, the commissioner  shall  annually  provide  a  detailed
report  to  each  owner  of  local  public  utility  mass  real property
identifying costs  related  to  establishment  of  assessment  ceilings,
including,  but  not  limited  to, expenditures, revenue sources and any
allocations. The charges established pursuant to this section  shall  be
subject  to  the  approval  of the director of the budget. Each owner of
local public utility mass real property shall be authorized to challenge
any such charges pursuant to article seventy-eight of the civil practice
Assessment of local public utility mass real property.
Subject to the provisions of section four  hundred  ninety-nine-qqqq  of
this  title,  the  assessor  in each city, town and village, and in each
county having a county department of assessment, shall  annually  assess
all local public utility mass real property situated in such city, town,
village  or  county,  as  the case may be. Where a village has enacted a
local law as provided in subdivision three of section  fourteen  hundred
two  of  this  chapter, the town or county assessor shall apportion that
part of the assessment of local public utility mass real property in the
town or county to the village for village tax purposes.
Assessment ceiling. 1. To determine the extent to which
local public utility mass real  property  shall  be  exempt  under  this
title,  an  assessment  ceiling  for  the local public utility mass real
property shall be established annually by the commissioner as follows:
(a) Determine: (i) the local public utility mass real  property  value
in   accordance   with   the   provisions   of   section   four  hundred
ninety-nine-mmmm of this title; and (ii) the  equalization  rate  factor
for  the  local public utility mass real property in accordance with the
provisions of section four hundred ninety-nine-nnnn of this title.
(b) Multiply the local public utility mass real property value by  the
equalization rate factor.
The result shall be the assessment ceiling.
2.  The valuation date for all local public utility mass real property
shall be January first of the year  preceding  the  year  in  which  the
assessment  roll on which such property is to be assessed, completed and
filed in the office of the city or town clerk. The  taxable  status  for
all  local  public  utility  mass  real property shall be based upon its
condition and ownership as of the taxable status date applicable to  the
assessment roll on which it is to appear.
3.  (a)  For assessment rolls with taxable status dates in each of the
three calendar years including and following  the  year  in  which  this
section   shall   take  effect,  the  commissioner  shall  establish  no
assessment ceiling that is less than ninety percent  or  more  than  one
hundred  ten percent of the assessment of such local public utility mass
real property appearing on the municipal assessment roll with a  taxable
status  date  occurring  in the second preceding calendar year from when
this section  shall  take  effect,  except  that  the  commissioner  may
establish  assessment  ceilings  below the ninety percent level or above
the one hundred ten percent level to take into  account  any  change  in
level  of  assessment  andor  to  take  into  account  any additions or
retirements to public utility mass real property or litigation affecting
the value or taxable status  of  the  local  public  utility  mass  real
property initiated prior to the effective date of this section.
(b)  For  assessment  rolls with taxable status dates in the years two
thousand eighteen, two thousand nineteen and two  thousand  twenty,  the
commissioner  shall  establish  no  assessment ceiling that is below the
lower limit or above the upper limit specified in this paragraph, except
that the commissioner may establish assessment ceilings below such lower
limit or above such upper limit to take into account any change in level
of assessment andor to take into account any additions  or  retirements
to  public  utility mass real property or litigation affecting the value
or taxable status  of  the  local  public  utility  mass  real  property
initiated prior to the effective date of this section.
(i)  For  assessment  rolls  with taxable status dates in two thousand
eighteen, the assessment ceiling shall not  be  less  than  seventy-five
percent  or  more than one hundred twenty-five percent of the assessment
of such local  public  utility  mass  real  property  appearing  on  the
municipal  assessment  roll  with a taxable status date occurring in the
year two thousand thirteen.
(ii) For assessment rolls with taxable status dates  in  two  thousand
nineteen, the assessment ceiling shall not be less than fifty percent or
more  than  one  hundred  fifty  percent of the assessment of such local