dliu1/legal-llama-raw-text huggingface dataset:
ninety-seven shall be subject to the provisions of this title as amended
by  chapter  six  hundred  twenty-nine  of  the laws of nineteen hundred
ninety-seven, chapter one hundred eighteen of the laws of  two  thousand
one,  chapter  four  hundred  forty  of  the laws of two thousand three,
chapter sixty of the laws of two thousand seven, chapter  twenty-two  of
the  laws  of  two  thousand  ten, chapter fifty-nine of the laws of two
thousand fourteen, chapter twenty of the laws of two  thousand  fifteen,
chapter  sixty-one  of  the  laws  of  two  thousand  seventeen, chapter
fifty-eight of the laws of two thousand twenty, and the chapter  of  the
laws   of   two   thousand   twenty-three   that  amended  this  phrase.
Notwithstanding any other provision of law to the contrary, with respect
to  leases  commencing  on  or  after  April  first,  nineteen   hundred
ninety-seven,  an  application  for  a certificate of abatement shall be
considered  timely  filed  if  filed  within  one  hundred  eighty  days
following the lease commencement date or within sixty days following the
date  chapter  six  hundred  twenty-nine of the laws of nineteen hundred
ninety-seven became a law, whichever is later.
Enforcement and administration.  The department of finance
1. To receive and review applications for  certificates  of  abatement
under  this  title and issue such certificates where authorized pursuant
to this title.
2. To receive evidence of expenditures made  on  improvements  to  the
eligible premises and the common areas of the eligible building.
3.  To  receive all certificates of continuing eligibility required by
section four hundred ninety-nine-f of this title.
4. To collect all real property taxes, with interest and penalty,  due
and  owing  as  a  result of reduction, termination or revocation of any
abatement granted pursuant to this title.
5. To make and promulgate rules to carry  out  the  purposes  of  this
Reporting requirements; revocation of abatements.  1. For
the duration of the applicant's benefit period, the applicant shall file
annually with the department of finance, on or before July first of each
year, a  certificate  of  continuing  eligibility  confirming  that  the
eligible premises are occupied by the tenant who originally executed the
lease  and  that  the  eligible premises are being used for the purposes
described  in  the  application.     Such  certificate   of   continuing
eligibility  shall  be on a form prescribed by the department of finance
and shall contain such  additional  information  as  the  department  of
finance  shall  require.    The  department  of  finance  shall have the
authority to determine the abatements granted  pursuant  to  this  title
upon failure of an applicant to file such certificate by such July first
date.    The  burden  of  proof  shall  be on the applicant to establish
continuing eligibility for benefits and the department of finance  shall
have  the  authority to require that statements made in such certificate
shall be made under oath.
2. The department  of  finance  shall  revoke  any  abatement  granted
pursuant to this title when the tenant who originally executed the lease
is  no longer occupying the eligible premises.  Such revocation shall be
retroactive to the date that such tenant vacated the  eligible  premises
and  the  department  of finance shall require the landlord to pay, with
interest, any taxes which become payable as a result of such revocation.
The landlord shall notify the department of finance within  thirty  days
following  the  date  on which such tenant vacated the eligible premises
and, for failure to comply with this notification requirement, shall  be
liable  for  penalty  calculated  for  the  same  period  as interest is
calculated pursuant to the preceding sentence.
3. If any portion of the premises for  which  an  abatement  has  been
granted pursuant to this title ceases to be occupied or used as eligible
premises  or is occupied by a subtenant, the department of finance shall
reduce the abatement granted pursuant to this title by an  amount  equal
to  the  percentage  of  such  eligible  premises which has ceased to be
occupied or used as eligible premises or is  occupied  by  a  subtenant.
Such  reduction  shall  be  retroactive  to  the date that such premises
ceased to be occupied or used as eligible premises or was occupied by  a
subtenant,  and  the department of finance shall require the landlord to
pay, with interest, any taxes which become payable as a result  of  such
reduction.    The landlord shall notify the department of finance within
thirty days following the date  on  which  the  premises  ceased  to  be
occupied  or  used  as  eligible premises or was occupied by a subtenant
4. If, during the benefit period, any real property tax  or  water  or
sewer charge or other lienable charge due and payable with respect to an
eligible  building  shall  remain unpaid for at least one year following
the date upon which such tax or  charge  became  due  and  payable,  all
abatements  granted pursuant to this title with respect to such building
shall be revoked, unless within thirty days from the mailing of a notice
of revocation  by  the  department  of  finance  satisfactory  proof  is
presented to the department of finance that any and all delinquent taxes
and  charges  owing with respect to such building as of the date of such
notice have been paid in full or are  currently  being  paid  in  timely
installments  pursuant  to  a  written  agreement with the department of
finance or other appropriate agency.   Any revocation pursuant  to  this
subdivision shall be effective with respect to real property taxes which
become due and payable following the date of such revocation.
5.  The  department of finance may deny, reduce, suspend, terminate or
revoke any abatement granted pursuant to this title whenever:
(a)  the  landlord  or the tenant receiving abatement pursuant to this
title fails to comply with the requirements of this title or  the  rules
promulgated hereunder; or
(b) an application, certificate, 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, and may declare any applicant
who  makes  such  false  or  misleading  statement  or  omission  to  be
ineligible for future abatement pursuant to this title for the  same  or
other  property.    In addition, the department of finance shall require
the applicant to pay, with penalty and interest, any abatement  received
pursuant to this title as a result of such false or misleading statement
or omission of a material fact.
6.  Notwithstanding  any other provision of this title, the department
of finance shall deny, terminate or revoke any abatement applied for  or
granted  pursuant  to  this  title  upon  a determination that the lease
between the landlord and the tenant does  not  constitute  a  bona  fide
arm's  length  lease.    In making such determination, the department of
finance may consider, among other factors,  the  relationship,  if  any,
between  the  landlord  and the tenant and whether the business terms of
such lease are consistent with the business  terms  generally  found  in
leases for comparable space.
7.  (a) If any person described in the statement required by paragraph
(b) of subdivision seven of section four hundred ninety-nine-c  of  this
title  or  paragraph (b) of this subdivision is finally adjudicated by a
court of competent jurisdiction to be guilty of  any  charge  listed  in
such  statement,  the  department  of finance shall revoke the abatement
granted pursuant to this title  and  shall  require  the  payment,  with
interest, of any abatement received pursuant to this title.
(b) The applicant shall, on the certificate of continuing eligibility,
state  whether  any  charges  alleging violation by the applicant or any
person owning a substantial interest in the eligible  building,  or  any
officer, director or general partner of the applicant or person owning a
substantial  interest  in  the eligible building, or any person for whom
the applicant or person owning a substantial interest  in  the  eligible
building  is  an  officer,  director  or general partner, of section two
jurisdiction, are pending. For purposes of this paragraph,  substantial
interest  shall  have the same meaning as set forth in paragraph (c) of
subdivision seven of section four hundred ninety-nine-c of this title.
8. The department  of  finance  shall  revoke  any  abatement  granted
pursuant  to  this  title  with  respect to premises leased to a renewal
tenant if the applicant shall fail to submit evidence acceptable to  the
department  of finance, within the time specified in subdivision four of
section four hundred ninety-nine-d of this title, that the  requirements
of   section   four  hundred  ninety-nine-c  of  this  title  concerning
expenditures on improvements have been met within the time specified  in
such  section four hundred ninety-nine-c.  In such event, the department
of finance shall require the landlord to pay, with penalty and interest,
any abatement received pursuant  to  this  title  with  respect  to  the
premises in question.
Tax lien; interest and penalty.  All taxes, with interest,
taxes would have been due but for the abatement granted pursuant to this
title  at  the applicable rate or rates of interest imposed by such city
generally for non-payment of real  property  tax  with  respect  to  the
eligible  building for the period in question.  When a provision of this
title requires the payment of a penalty in  addition  to  interest,  the
amount  of  such  penalty  shall be equal to the amount of interest that
would have been payable pursuant to such  provision  had  such  interest
been calculated at the rate of three percent per annum.
Confidentiality.    1.  Except  in accordance with a proper
judicial order or as otherwise provided by law, it shall be unlawful for
the commissioner of finance, any officer or employee of  the  department
of  finance,  the  president  or  a  commissioner or employee of the tax
commission, any person engaged or retained by such  department  or  such
commission on an independent contract basis, or any person who, pursuant
to  this  title, is permitted to inspect any information submitted by an
applicant to the department of finance pursuant to this title or to whom
a copy, an abstract or a portion of any such information  is  furnished,
to  divulge  or  make  known  in  any manner any such information to any
person  not  authorized  pursuant  to  this  title   to   inspect   such
information. The officers charged with custody of such information shall
not  be  required to produce any of it or evidence of anything contained
in it in any action or proceeding in any court except on behalf  of  the
commissioner  of finance in an action or proceeding under the provisions
of this title, or on behalf of any party to  any  action  or  proceeding
under  the provisions of this title when such information or facts shown
thereby are directly involved in such action or proceeding, in either of
which events the court may require the production of, and may  admit  in
evidence  so  much of such information or of the facts shown thereby, as
are pertinent to the action or proceeding and no  more.  Nothing  herein
shall   be   construed   to   prohibit   the  inspection  by  the  legal
representatives of the department of finance or the  tax  commission  of
such information submitted by any applicant who shall bring an action to
correct an assessment. Nothing herein shall be construed to prohibit the
delivery   to   an   applicant   or   the  applicant's  duly  authorized
representative of a certified copy of any information  submitted  by  an
applicant to the department of finance pursuant to this title; or to any
agency  or any department of any city having a population of one million
or more provided the same is requested for  official  business;  nor  to
prohibit the inspection for official business of such information by the
corporation  counsel  or  other legal representatives of a city having a
population of one million or more or by the  district  attorney  of  any
county  within  such city; nor to prohibit the publication of statistics
so classified as to prevent the identification of  such  information  or
particular  items  thereof. Information submitted by an applicant to the
department of finance pursuant to this title shall  not  be  subject  to
disclosure pursuant to article six of the public officers law.
2.  Any violation of the provisions of subdivision one of this section
shall be punished by a fine not exceeding one  thousand  dollars  or  by
imprisonment  not  exceeding one year, or both, at the discretion of the
court, and if the offender be an officer or employee of  the  department
of  finance  or  of  the tax commission, the offender shall be dismissed
from office.
Definitions. When used in this title, the following terms
shall have the following meanings:
1. Applicant shall mean (a) with respect  to  an  eligible  building
held  in  the cooperative or condominium form of ownership, the board of
managers of a condominium or the board of  directors  of  a  cooperative
apartment  corporation,  or  (b)  with  respect  to  any  other eligible
building, the owner of such building.
2. Application for tax abatement shall mean  an  application  for  a
green   roof   tax   abatement   pursuant   to   section   four  hundred
ninety-nine-ccc of this title.
3. Architect shall mean a person licensed and registered to practice
the profession of architecture under the education law.
4. Compliance period  shall  mean  the  tax  year  in  which  a  tax
abatement is taken.
5.  Department  of finance shall mean the department of finance of a
city having a population of one million or more persons.
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
and duties of a designated agency pursuant to this title.
7. Eligible building shall mean a class one, class two or class four
real property, as defined in subdivision one of section eighteen hundred
two  of  this  chapter, located within a city having a population of one
million or more persons. No building shall be eligible for more than one
tax abatement pursuant to this title.
8. Eligible rooftop space shall mean the total space available on an
eligible building to support a green roof, as certified by  an  engineer
or  architect  or  other  certified  or  licensed  professional  whom  a
designated agency designates by rule.
9. Engineer shall mean a person licensed and registered to  practice
the profession of engineering under the education law.
10.  Green  roof  shall  mean  an  addition to a roof of an eligible
building that covers at least fifty percent of such building's  eligible
rooftop  space  and  includes  (a) a weatherproof and waterproof roofing
membrane layer that complies with local construction and fire codes, (b)
a root barrier layer, (c) a drainage  layer  that  complies  with  local
construction  and  fire  codes  and  is  designed  so  the drains can be
inspected and cleaned, (d) a filter or separation fabric, (e)  a  growth
medium,  including  natural  or simulated soil, with a depth of at least
two inches, (f) if the depth of the growth medium  is  less  than  three
inches,  an  independent water holding layer that is designed to prevent
the rapid drying of the growth medium, such as a non-woven  fabric,  pad
or  foam  mat  or  controlled  flow roof drain, unless the green roof is
certified not to need regular irrigation to maintain  live  plants,  and
(g) a vegetation layer, at least eighty percent of which must be covered
by  live plants such as (i) sedum or equally drought resistant and hardy
plant species, (ii) native  plant  species,  andor  (iii)  agricultural
plant species.
Real  property  tax abatement. An eligible building shall
receive an abatement of real property taxes as provided  in  this  title
and the rules promulgated hereunder.
1. (a) The amount of such tax abatement for any tax year commencing on
or  after  July  first,  two  thousand nine and ending on or before June
thirtieth, two thousand fourteen shall be four dollars and  fifty  cents
per  square foot of a green roof pursuant to an approved application for
tax abatement; provided, however, that the amount of such tax  abatement
shall  not exceed the lesser of (i) one hundred thousand dollars or (ii)
the tax liability for the eligible building in the tax year in which the
tax abatement is taken.
(b) The total amount of such tax abatement commencing on or after July
first, two thousand fourteen and ending on or before June thirtieth, two
thousand twenty-four, shall be five dollars and twenty-three  cents  per
square  foot of a green roof pursuant to an approved application for tax
abatement; provided, however, that the  amount  of  such  tax  abatement
shall  not exceed two hundred thousand dollars. To the extent the amount
of such tax abatement exceeds the total tax liability in any  tax  year,
any  remaining  amount may be applied to the tax liability in succeeding
tax years, provided that such abatement  must  be  applied  within  five
years of the tax year in which the tax abatement was initially taken.
(c)  Notwithstanding  paragraph  (b)  of  this  subdivision,  property
located  within  specifically  designated  New   York   city   community
districts,  selected by an agency designated by the mayor of the city of
New York pursuant to subdivision five of this section, shall receive  an
enhanced  tax  abatement  for any green roof with a growth medium with a
depth of at least four inches. The total amount  of  such  enhanced  tax
abatement  commencing  on or after July first, two thousand nineteen and
ending on or before June thirtieth, two thousand twenty-four,  shall  be
fifteen  dollars per square foot of a green roof pursuant to an approved
application for enhanced tax  abatement:  provided,  however,  that  the
amount  of  such  enhanced  tax  abatement  shall not exceed two hundred
thousand dollars.  To  the  extent  the  amount  of  such  enhanced  tax
abatement exceeds the total tax liability in any tax year, any remaining
amount  may  be  applied  to  the tax liability in succeeding tax years,
provided that such abatement must be applied within five  years  of  the
tax year in which the tax abatement was initially taken.
(d)  Notwithstanding  paragraph  (b)  or  (c) of this subdivision, the
aggregate amount of tax abatements allowed under  this  subdivision  for
the  tax  year  commencing  July first, two thousand fourteen and ending
June thirtieth two thousand fifteen shall be a maximum of seven  hundred
fifty  thousand  dollars,  and  the  aggregate  amount of tax abatements
allowed under this subdivision for any tax year commencing on  or  after
July first, two thousand fifteen and ending on or before June thirtieth,
two  thousand  twenty-four shall be a maximum of one million dollars. No
tax abatements shall be allowed under this subdivision for any tax  year
commencing on or after July first, two thousand twenty-four.
(e)  Such  aggregate  amount  of tax abatements including enhanced tax
abatements, shall be allocated by the department of  finance  on  a  pro
rata  basis  among applicants whose applications have been approved by a
designated agency. If such allocation is not made prior to the date that
the real property tax bill, statement of account or other  similar  bill
or  statement  is  prepared,  then  the  department of finance shall, as
necessary, after  such  allocation  is  made,  submit  an  amended  real
property  tax  bill,  statement  of  account  or  other  similar bill or
statement to any applicant whose abatement must be adjusted  to  reflect
such allocation. Nothing in this paragraph shall be deemed to affect the
obligation  of  any  taxpayer  under  applicable law with respect to the
payment of any installment of real property tax for the fiscal  year  as
to which such allocation is made, which was due and payable prior to the
date  such  amended real property tax bills are sent, and the department
of  finance  shall  be authorized to determine the date on which amended
bills are to be sent and the installments of real property tax which are
to be reflected therein.
2. Such tax abatement shall  commence  on  July  first  following  the
approval of an application for tax abatement by a designated agency.
3.  With respect to any eligible building held in the condominium form
of ownership that receive a tax abatement pursuant to this  title,  such
tax abatement benefits shall be apportioned among all of the condominium
tax lots within such eligible building.
4.  If,  as  a  result of application to the tax commission or a court
value for the fiscal year in which the tax abatement is taken is reduced
after the assessment roll becomes final, the department of finance shall
recalculate the abatement so that the abatement granted shall not exceed
the  annual  tax  liability  as  so  reduced.  The  amount  equal to the
difference between the abatement originally granted and the abatement as
so recalculated shall be deducted from any refund otherwise  payable  or
remission  otherwise  due  as  a  result  of  such reduction in billable
assessed value.
5. Buildings located within  specifically  designated  New  York  city
community  districts, as identified by an agency designated by the mayor
of the city of  New  York,  shall  be  eligible  for  the  enhanced  tax
abatement described in paragraph (c) of subdivision one of this section.
No  building  located  outside of a designated area shall be eligible to
receive an enhanced abatement. An agency designated by the mayor of  the
city  of  New  York  shall select community districts on a rolling basis
over a period of three years. In  selecting  community  districts,  such
agency  shall  prioritize areas in the priority combined sewage overflow
tributary areas identified by the city  of  New  York,  with  particular
emphasis  on those portions of such city that have been identified by an
agency designated by the mayor of such city as lacking green space.
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 March fifteenth, two thousand twenty-three.
2.  Such  application shall be filed with a designated agency no later
than the March fifteenth before the tax year, beginning July first,  for
which the tax abatement is sought.
3. Such application shall contain the following:
(a)  The  name  and  address  of the applicant and the location of the
green roof.
(b) Proof that the applicant  received  all  required  certifications,
permits and other approvals to construct the green roof.
(c)  Certifications, in a form prescribed by a designated agency, from
an engineer or architect or other  certified  or  licensed  professional
whom  a  designated  agency  designates by rule (i) of eligible roof top
space, (ii) that a green  roof  has  been  constructed  on  an  eligible
building in accordance with this title, the rules promulgated hereunder,
and  local construction and fire codes, (iii) that a structural analysis
of such building has been performed establishing that the  building  can
sustain  the  load of the green roof in a fully saturated condition, and
(iv) pursuant to paragraph  (f)  of  subdivision  ten  of  section  four
hundred  ninety-nine-aaa  of this title, if required. All certifications
required by this title or  the  rules  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 by the applicant, which includes a maintenance  plan,
to  maintain  the  green  roof  during  the  compliance period and for a