dliu1/legal-llama-raw-text huggingface dataset:
Parcel means a separately assessed lot, parcel, piece or portion of real property, except  publicly  owned  bridges  and  land  used  for street,  road,  highway  or  parkway  purposes.  A  parcel  shall not be bisected by a municipal corporation  boundary  line  except  that  in  a special  assessing unit a parcel may be bisected by a school district or village boundary line.
Real property, property or land mean and include:
(a)  Land  itself,  above  and  under  water,  including   trees   and undergrowth  thereon  and  mines,  minerals, quarries and fossils in and under the same, except mines belonging to the state;
(b) Buildings and other articles  and  structures,  substructures and superstructures  erected  upon,  under  or  above  the  land, or affixed thereto, including bridges and wharves and piers and the  value  of  the right to collect wharfage, cranage or dockage thereon;
(c)   Surface,   underground   or  elevated  railroads,  and  railroad structures, substructures and  superstructures,  tracks  and  the  metal thereon,  branches,  switches and other fixtures permitted or authorized to be made, laid or placed in,  upon,  above  or  under  any  public  or private street or place;
(d)  When  owned  by  a  telephone company all telephone and telegraph lines, wires, poles, supports and inclosures for  electrical  conductors upon,  above  and  underground.  For purposes of this paragraph the term real property shall not  include  station  connections  and  the  termtelephone  company  shall  mean a company subject to regulation by the public service commission which provides, to the general  public  within its  local exchange area, non-cellular switched local exchange telephone service at the points of origination and termination of the signal.
(e) Mains, pipes and tanks permitted or authorized to be made, laid or placed in, upon, above or under any public or private  street  or  place for  conducting  steam,  heat,  water, oil, electricity or any property, substance or product capable of transportation or conveyance therein  or that is protected thereby;
(f)  Boilers,  ventilating  apparatus,  elevators,  plumbing, heating, lighting  and  power   generating   apparatus,   shafting   other   than counter-shafting  and  equipment  for  the  distribution of heat, light, power, gases and liquids, but shall not  include  movable  machinery  or equipment  consisting  of  structures  or  erections to the operation of which machinery is essential,  owned  by  a  corporation  taxable  under article  nine-a  of  the  tax law, used for trade or manufacture and not essential for the support of the building, structure or  superstructure, and removable without material injury thereto;
(g)  Forms  of  housing  adaptable  to motivation by a power connected thereto, commonly called trailers or mobile homes, which are or  can be used for residential, business, commercial or office purposes, except those  (1)  located  within the boundaries of an assessing unit for less than sixty days, (2)  unoccupied  and  for  sale  or  (3)  “recreational vehicles  that  are  four  hundred  square  feet  or less in size, self propelled or towable by an automobile or light duty truck  and  used  as temporary  living quarters for recreational, camping, travel or seasonal use. The value of any trailer or mobile home shall be  included  in  the assessment  of  the land on which it is located; provided, however, that if either the trailer or mobile home or the land on which it is  located is  entitled  to any exemption pursuant to article four of this chapter, other than the exemption authorized by section four hundred  twenty-five of  this  chapter,  such  trailer  or  mobile  home  shall be separately assessed in the name of the owner thereof;
(h) Special franchises as defined in  subdivision  seventeen  of  this section.
(i)  When  owned  by  other  than  a telephone company as such term is defined in paragraph (d) hereof, all lines, wires, poles,  supports  and inclosures for electrical conductors upon, above and underground used in connection  with the transmission or switching of electromagnetic voice, video and data signals between  different  entities  separated  by  air, street  or  other  public  domain,  except  that such property shall not include: (A) station connections; (B) fire and surveillance alarm system property; (C) such property  used  in  the  transmission  of  news  wire services;  and  (D)  such  property  used in the transmission of news or entertainment  radio,  television  or  cable  television   signals   for immediate,  delayed or ultimate exhibition to the public, whether or not a fee is charged therefor.
Spent  fuel  pools  and dry cask storage systems in which nuclear fuel is stored and is pending further or final disposal from  a  nuclear power  station  following the permanent cessation of power operations of such station. 12-a. Revaluation, reassessment or  update  means  a  systematic review  of the assessments of all locally assessed properties, valued as of  the  valuation  date  of  the  assessment  roll   containing   those assessments,  to  attain  compliance with the standard of assessment set forth in subdivision two of section three hundred five of this chapter. 13. School authorities mean the  board  of  education,  trustees  or corresponding officers, whether one or more, of a school district. Special  ad  valorem levy means a charge imposed upon benefited real property in the same manner and at  the  same  time  as  taxes  for municipal   purposes   to  defray  the  cost,  including  operation  and maintenance, of a special  district  improvement  or  service,  but  not including any charge imposed by or on behalf of a city or village.
Special  assessment  means a charge imposed upon benefited real property in proportion to the  benefit  received  by  such  property  to defray  the  cost,  including  operation  and  maintenance, of a special district improvement or service or of a special improvement or  service, but does not include a special ad valorem levy.
Special  district  means a town or county improvement district, district corporation or other district established for  the  purpose  of carrying  on,  performing  or  financing  one  or  more  improvements or services intended to benefit the health, welfare, safety or  convenience of  the  inhabitants  of  such  district or to benefit the real property within such district, and in which real property is subject  to  special ad valorem levies or special assessments for the purposes for which such district was established.
Special  franchise  means  the  franchise,  right, authority or permission to construct, maintain or operate in, under, above,  upon  or through  any  public street, highway, water or other public place mains, pipes, tanks, conduits, wires or transformers, with their appurtenances, for conducting water, steam, light, power,  electricity,  gas  or  other substance.  For  purposes of assessment and taxation a special franchise shall include the value of the tangible  property  situated  in,  under,
above, upon or through any public street, highway, water or other public place  in  connection  therewith.  The  term special franchise shall not include central office equipment or  station  equipment  (except  public telephone  terminal  equipment)  which first appears on assessment rolls prepared on the basis of taxable status  dates  occurring  on  or  after October  first,  nineteen  hundred  ninety-five  and which is owned by a telephone company as defined in paragraph (d) of subdivision  twelve  of this  section,  or  owned  by  a  telephone  corporation  as  defined in subdivision seventeen of section two  of  the  public  service  law  and certified  by the public service commission under section ninety-nine of such law, nor shall it include  property  of  a  municipal  corporation, public  benefit  corporation or special district, nor shall it include a crossing less than two hundred fifty feet in length of a public  street, highway,  water  or other public place outside a city or village, unless such crossing be the continuation of  an  occupancy  of  another  public street, highway, water or other public place.
State  board  or board means the state board of real property
tax services. ”State equalization rate means the percentage of  full  value  at which  taxable  real  property  in  a  county,  city, town or village is assessed as determined by the commissioner.
Tax  or taxation means a charge imposed upon real property by or on behalf of a county, city, town, village  or  school  district  for municipal or school district purposes, but does not include a special ad valorem  levy or a special assessment. The term tax or taxes as used in articles five, nine, ten and eleven of this chapter  shall  for  levy and collection purposes include special ad valorem levies.
Tax  lien means an unpaid tax, special ad valorem levy, special assessment or other charge imposed upon real property by or on behalf of a municipal corporation or special district which is an  encumbrance  on real property, whether or not evidenced by a written instrument.
Chapter 2: Real Property Tax
Electronic real property tax administration. 1. Notwithstanding any  provision  of  law  to  the  contrary,  the  commissioner is hereby authorized to establish  standards  for  electronic  real  property  tax administration  (E-RPT).  Such  standards  shall set forth the terms and conditions under which the various tasks associated with  real  property tax  administration  may be executed electronically, dispensing with the need for paper documents. Such tasks shall include any  or  all  of  the
(a) The filing of exemption applications;
(b) The filing of petitions for administrative review of assessments;
(c) The filing of petitions for judicial review of assessments;
(d)  The  filing  of  applications  for  administrative corrections of
errors;
(e) The issuance of statements of taxes;
(f) The payment of taxes, subject to the provisions of  sections  five
and five-b of the general municipal law;
(g) The provision of receipts for the payment of taxes;
(h)  The  issuance  of  taxpayer  notices  required  by law, including sections five hundred eight, five hundred ten, five hundred ten-a,  five hundred  eleven,  five  hundred twenty-five and five hundred fifty-one-a through five hundred fifty-six-b of this chapter; and
(i) The furnishing of notices  and  certificates  under  this  chapter relating  to  state  equalization  rates, residential assessment ratios, special franchise assessments, railroad ceilings, taxable  state  lands, advisory  appraisals,  and  the  certification  of  assessors and county directors or real property tax services, subject to  the  provisions  of subdivision five of this section.
Such  standards  shall  be developed after consultation with local government officials, the office of court administration in the case  of standards  relating to petitions for judicial review of assessments, and the office of the state comptroller in the case of standards relating to payments or taxes and the issuance of receipts therefor.
Taxpayers shall not be required to accept  notices,  statements of  taxes,  receipts  for  the  payment  of  taxes,  or  other documents electronically unless they have so elected. Taxpayers who  have  not  so elected  shall  be  sent  such  communications  in  the manner otherwise provided by law.
The governing board of any municipal  corporation  may,  by  local law,  ordinance  or  resolution,  determine  that  it  is  in the public interest for such  municipal  corporation  to  provide  electronic  real property  tax administration. Upon adoption of such local law, ordinance or resolution, such municipal corporation shall  comply  with  standards set forth by the commissioner.
The  standards  prescribed  by  the commissioner pursuant to this section relating to communications with taxpayers shall provide for the collection  of  electronic contact information, such as e-mail addresses andor social network usernames, from  taxpayers  who  have  elected  to receive  electronic  communications in accordance with the provisions of this section. Such information shall be exempt from public disclosure in accordance with section eighty-nine of the public officers law.
When a document has been transmitted electronically  in  accordance with  the  provisions  of  this section and the standards adopted by the commissioner hereunder, it shall be deemed  to  satisfy  the  applicable legal  requirements  to the same extent as if it had been mailed via theUnited States postal service.
On and after January first, two thousand twenty,  whenever  the commissioner  is obliged by law to mail a notice of the determination of a  tentative  state  equalization  rate,  tentative  special   franchise
assessment,    tentative   assessment   ceiling   or   other   tentative determination of the commissioner  that  is  subject  to  administrative review,  the  commissioner  shall  be authorized to furnish the required notice  by  e-mail,  or  by  causing it to be posted on the department’s website, or both, at his or her discretion. When providing notice  of  a tentative  determination  by causing it to be posted on the department’s website, the commissioner also shall e-mail the parties required by  law to  receive  such  notice,  to  inform them that the notice of tentative determination has been posted on the website. Such notice  of  tentative determination  shall not be deemed complete unless such emails have been sent.  Notwithstanding  any  provision  of  law  to  the  contrary,  the commissioner  shall  not  be  required to furnish such notices by postal mail, except as provided by paragraphs (d) and (e) of this subdivision.
When providing notice of a tentative determination  by  e-mail  or posting  pursuant to this subdivision, the commissioner shall specify an e-mail  address   to   which   complaints   regarding   such   tentative determination  may be sent. A complaint that is sent to the commissioner by e-mail to the specified e-mail address by the date prescribed by  law for  the  mailing  of  such complaints shall be deemed valid to the same extent as if it had been sent by postal mail.
When a final determination is made in such a matter, notice of the final determination  and  any  certificate  relating  thereto  shall  be furnished   by   e-mail  or  by  a  website  posting,  or  both  at  the commissioner's discretion, and need not  be  provided  by  postal  mail, except  as  provided by paragraphs (d) and (e) of this subdivision. When providing notice of  a  final  determination  by  website  posting,  the commissioner  also  shall  e-mail the parties required by law to receive such notice, to inform them that the notice of final  determination  has been posted on the website. Such notice of final determination shall not be deemed complete unless such emails have been sent.
If an assessor has advised the commissioner in writing that he or she prefers to receive the notices  described  in  this  subdivision  by postal mail, the commissioner shall thereafter send such notices to that assessor by postal mail, and need not send such notices to that assessor by  e-mail.  The  commissioner shall prescribe a form that assessors may use to advise the commissioner of their preference for postal mail.
If the commissioner learns that  an  e-mail  address  to  which  a notice  has been sent pursuant to this subdivision is not valid, and the commissioner cannot find a valid e-mail  address  for  that  party,  the commissioner shall resend the notice to the party by postal mail. If the commissioner  does  not have a valid e-mail address for the party at the time the notice is initially required to be sent, the commissioner shall send the notice to that party by postal mail. On or  before  November  thirtieth,  two  thousand  nineteen,  the commissioner  shall  send a notice by postal mail to assessors, to chief executive  officers  of  assessing  units,  and  to  owners  of  special franchise   property  and  railroad  property,  informing  them  of  the provisions of this section. The notice to be  sent  to  assessors  shall include  a copy of the form prescribed pursuant to paragraph (d) of this subdivision.
As used in this subdivision, the term  postal  mail  shall  mean mail  that is physically delivered to the addressee by the United States postal service.
State  board.  There  is  hereby created in the department of
taxation and finance a separate and  independent  state  board  of  real
property tax services, to consist of five members to be appointed by the
governor,  by  and  with  the advice and consent of the senate. Of those
five members appointed by the governor, one  such  person  shall  be  an
individual  actively  engaged  in  the commercial production for sale of
agricultural crops, livestock and livestock products of an average gross
sales value of ten thousand dollars or more. Said  individual  shall  be
appointed in the first instance to a term of eight years upon expiration
of  an  existing term. Said initial term shall commence on the first day
of January next succeeding the year in which  the  existing  term  shall
expire.  The governor shall designate one of the members as the chairman
of the board, who shall  serve  as  chairman  at  the  pleasure  of  the
governor.  A  majority  of the duly appointed members shall constitute a
quorum and not less than a  majority  of  such  members  concurring  may
transact  any  business,  perform  any duty or exercise any power of the
board. The members of the board shall be appointed for  terms  of  eight
years, commencing on the first day of January next following the year in
which  the term of his predecessor expired, except that the terms of the
members first  appointed  shall  expire  as  follows:  one  on  December
thirty-first,  nineteen hundred sixty-one, one on December thirty-first,
nineteen hundred sixty-three, one  on  December  thirty-first,  nineteen
hundred  sixty-five,  one  on  December  thirty-first,  nineteen hundred
sixty-seven,  and  one  on  December  thirty-first,   nineteen   hundred
eighty-two.  Vacancies  occurring  otherwise  than by expiration of term
shall be filled for  the  unexpired  term.  All  members  shall  receive
necessary expenses incurred in the performance of their duties.
Powers of the state board of real property tax services. 1.
The powers, functions, duties, and obligations of  the  state  board  of
real property tax services shall be separate from and independent of the
authority of the department of taxation and finance. Such board shall be
empowered to adopt such guidelines as may be necessary for the effective
management of its decision-making process.
2.  The  state  board  of  real  property  tax services shall have the
following powers in relation to real property tax administration:
* (a) The power  to  determine  the  final  special  franchise  value,
special  franchise assessment, railroad ceiling, state equalization rate
or any other equalization product established pursuant to  this  chapter
for  which  a  complaint  has  been  filed, as provided by sections four
hundred  eighty-nine-o,  four  hundred  eighty-nine-ll,   four   hundred
ninety-nine-pppp,  six  hundred  fourteen,  twelve  hundred  ten, twelve
hundred fifty-three, and twelve hundred sixty-three of this chapter;
* NB Effective until January 1, 2027
hundred  eighty-nine-o,  four  hundred   eighty-nine-ll,   six   hundred
fourteen,  twelve  hundred  ten,  twelve hundred fifty-three, and twelve
hundred sixty-three of this chapter;
* NB Effective January 1, 2027
(b) The power to hear and determine reviews relating to determinations
made by county equalization agencies,  as  provided  by  sections  eight
hundred sixteen and eight hundred eighteen of this chapter; and
(c) The power to hear and determine reviews relating to determinations
of  STAR  eligibility  made by the department of taxation and finance as
provided by section four hundred twenty five of this chapter.
3. The provisions of section five hundred twenty-five of this  chapter
shall apply so far as practicable to a hearing conducted by the board of
real property tax services pursuant to this chapter.
Assumption  of responsibilities by the department of taxation
and finance. 1. On and after the effective date  of  this  section,  the
functions,  powers  and  duties  of  the  state  board  of real property
services as formerly established by this  chapter  shall  be  considered
functions,  powers  and  duties  of  the  commissioner  of  taxation and
finance, except to the extent provided by section two hundred-a of  this
2.  On  and  after  the effective date of this section, the functions,
powers and duties of the office of real property  services  as  formerly
established  by  this  chapter shall be considered functions, powers and
duties of the commissioner of taxation and finance.
3. Notwithstanding any other provision of law, rule, or regulation  to
the  contrary,  upon  the  transfer of functions from the office of real
property services to the department of taxation and finance pursuant  to
this  section,  all  employees  of  the office of real property services
substantially engaged in the performance of  the  transferred  functions
shall  be  transferred  to  the  department  of  taxation  and  finance.
Employees transferred pursuant to  this  section  shall  be  transferred
without  further  examination  or  qualification  and shall retain their
respective  civil  service  classifications,   status   and   collective
bargaining unit designations and collective bargaining agreements.
4.  All  books,  papers,  and  property of the office of real property
services shall be delivered to the commissioner. All books, papers,  and
property  of  the  office of real property services shall continue to be
maintained by the department.
5. For the purpose of succession of all functions, powers, duties  and
obligations transferred and assigned to, devolved upon and assumed by it
pursuant  to  this  section,  the department shall be deemed and held to
constitute the continuation of the office of real property services.
6. Any business or other matter undertaken or commenced by  the  state
board of real property services, the office of real property services or
the  executive  director  thereof  pertaining  to  or connected with the
functions,  powers,  obligations  and  duties  hereby  transferred   and
assigned  to  the  commissioner  or  the  department  and pending on the
effective date of this section, may be conducted and  completed  by  the
commissioner  or  the  department  in the same manner and under the same
terms and conditions and with  the  same  effect  as  if  conducted  and
completed  by  the  state board of real property services, the office of
real property services or its executive director.
7. (a) All  rules,  regulations,  acts,  orders,  determinations,  and
decisions  of the state board of real property services or the office of
real property services, in force  at  the  time  of  such  transfer  and
assumption,   shall   continue  in  full  force  and  effect  as  rules,
regulations,  acts,  orders,  determinations  and   decisions   of   the
department  until  duly modified or abrogated by the commissioner or the
(b) All acts, orders, determinations, and decisions of the state board
of real  property  services  pertaining  to  the  functions  and  powers
provided in section two hundred-a of this article shall continue in full
force  and  effect  as acts, orders, determinations and decisions of the
state board of real property tax services.
8. Whenever the state board of real property services, the  office  of
real  property  services  or  its  executive  director is referred to or
designated in any law, contract or document pertaining to the functions,
powers, obligations and duties hereby transferred to and assigned to the
commissioner or the department, such reference or designation  shall  be
deemed  to  refer  to  the  commissioner or department, as applicable or
indicated by the context.
9. No existing right  or  remedy  of  any  character  shall  be  lost,
impaired or affected by any provisions of this section.