NY Loc Fin L § 11.00 (2021)
2021 New York Laws LFN - Local Finance Article 2 - Local Indebtedness Title 1 - Power to Contract Indebtedness and Periods of Probable Usefulness 11.00 - Periods of Probable Usefulness.

§  11.00  Periods  of  probable  usefulness. a. A municipality, school district or district corporation may not contract indebtedness  for  any object  or  purpose  for  a  period  longer  than the period of probable usefulness set  forth  below  for  such  object  or  purpose,  provided, however,  that  for  purposes  of  selling  bonds  or  notes  evidencing indebtedness contracted for any two or more objects or purposes, or  any combination  thereof,  for  which  the periods of probable usefulness as determined  pursuant  to  this  section  are  not  all  the  same,  such indebtedness  may be contracted for a period no longer than the weighted average period of probable usefulness of the objects or purposes. Unless the context requires otherwise, whenever the phrase "period of  probable usefulness"  is  used in this chapter, it shall include weighted average period  of  probable  usefulness.  For   purposes   of   this   chapter, indebtedness contracted for an object or purpose (or class of objects or purposes) shall be deemed to be contracted for no longer than the period of probable usefulness of such object or purpose (or class of objects or purposes)  irrespective  of  whether  such indebtedness is combined with indebtedness contracted for other objects or  purposes  (or  classes  of objects  or  purposes) for purpose of sale and the combined indebtedness is contracted for the weighted average period of probable usefulness  of all  of  the objects or purposes (or classes of objects or purposes) for which it is contracted. Weighted average period of  probable  usefulness shall  be  determined  by the governing body by computing the sum of the products derived from multiplying the dollar value of the portion of the proceeds of the indebtedness expected to be received for each object  or purpose  (or  class  of  objects  or purposes) by the period of probable usefulness, or, if less, the maximum authorized maturity of indebtedness to be contracted for such object or purpose  (or  class  of  objects  or purposes),  as  determined  by  the  bond  resolution  authorizing  such indebtedness, and dividing the resulting sum by the dollar value of  the proceeds expected to be received by the municipality, school district or district  corporation  from the combined indebtedness. Preliminary costs of surveys, maps, plans, estimates, and hearings in  connection  with  a capital improvement, and costs incidental to such improvement, including but  not  limited  to  legal fees, printing or engraving, publication of notices, taking of title, apportionment of costs,  and  interest  during construction,  shall be deemed part of the cost of the object or purpose in connection with which they are  incurred.  Where  a  municipality  is authorized  by  law  to  pay to the state or a county all or part of the cost of  a  capital  improvement,  the  period  of  probable  usefulness determined in this paragraph for a like capital improvement shall be the period  of  probable usefulness for the municipality's share of the cost of such capital improvement. The period of probable usefulness  of  each such object or purpose is hereby determined to be as follows:   1.  Water  systems. The acquisition, construction or reconstruction of or addition to a water supply or distribution  system,  whether  or  not including  buildings,  land  or  rights  in  land, original furnishings, equipment, machinery or apparatus, or the replacement of such equipment, machinery or apparatus, forty years, except for the city  of  New  York; for  the  city of New York, fifty years, as authorized by section two of article eight  of  the  state  constitution;  the  replacement  of  such furnishings, fifteen years.   2.  River  regulating  reservoirs. The construction, reconstruction or addition to a reservoir for the regulation of the flow of  a  stream  or river,  whether  or  not  including  buildings appurtenant or incidental thereto, land  or  rights  in  land,  original  furnishings,  equipment, machinery  or apparatus, or the replacement of such equipment, machinery  or apparatus, forty years; the replacement of such furnishings,  fifteen years.   3.    Waterway    improvement    and   drainage.   The   construction, reconstruction, major repairs, alteration, extension or  enlargement  of the  necessary  works  of all kinds for the improvement of waterways and for drainage or additions thereto, whether or  not  including  buildings appurtenant  or  incidental  thereto, lands or rights in lands, original furnishings, equipment, machinery or apparatus, or  the  replacement  of such equipment, machinery or apparatus, thirty years; the replacement of such  furnishings,  fifteen  years;  such  dredging,  minor  repairs  or cleaning out as are necessary from time to time for the preservation and restoration to  their  original  condition  of  such  improvements,  not involving   original   construction,   reconstruction,   major  repairs, alteration, extension or enlargement of such works, ten years. The terms "major repairs" and "minor repairs" as used in  this  subdivision  shall apply  only  to  improvements described in articles six and eight of the conservation law and shall be construed as defined in such article.   4. Sewer systems. The acquisition, construction or  reconstruction  of or  addition  to  a sewer system (either sanitary or surface drainage or both), whether or not  including  purification  or  disposal  plants  or buildings,  land  or rights in land, or original furnishings, equipment, machinery or apparatus, forty years; the replacement of such  equipment, machinery   or   apparatus,   thirty  years;  the  replacement  of  such furnishings, ten years.   The sealing of sewer lines by injection under pressure of polymers  or other  similar  materials, substances or chemicals into open pipe joints or other leakage points in a sewer system (either  sanitary  or  surface drainage   or   both),   including  inspection  and  testing  procedures incidental thereto, fifteen years.   5. Electric light  and  power  systems,  gas  plants  or  natural  gas producing facilities. The acquisition, construction or reconstruction of or addition to an electric light and power plant or distribution system, a  gas plant or distribution system or a natural gas producing facility, whether or not including buildings, land or  rights  in  land,  original furnishings,  equipment,  machinery  or apparatus, or the replacement of such equipment, machinery or apparatus, thirty years; the replacement of such furnishing, ten years.   6.  Solid   waste   management-resource   recovery   facilities.   The acquisition,   construction,   reconstruction,   design,  operation,  or maintenance of a solid waste management-resource recovery  facility,  as defined  in  paragraph  (b)  of  subdivision  one of section one hundred twenty-w  of  the  general  municipal  law,  whether  or  not  including buildings,  original  furnishings, equipment, machinery or apparatus, or the replacement thereof,  twenty-five  years,  except  in  the  case  of vehicles or other moveable equipment, ten years.   6-a.  Refuse  disposal  areas.  The  original  improvement of a refuse disposal area designed for location of a sanitary landfill  installation whether  or  not  including  filling,  drainage,  fences,  roadways  and buildings appurtenant or incidental thereto, and  original  furnishings, equipment, machinery, or apparatus, twenty years.   6-b.  Refuse  disposal  area; abandonment. The costs incidental to the abandonment of a refuse disposal area including but not limited to legal fees, printing, engraving and publication of legal notices,  engineering costs  including  filling,  drainage,  fences,  roadways  and  buildings appurtenant or incidental thereto, not to exceed twenty years.   6-c. Refuse disposal area; cleanup pursuant to a consent agreement  or judicial  or  administrative  order.  Notwithstanding  the provisions of subdivision six-b of this paragraph or paragraph b of this section, when  the cleanup of a refuse disposal area in the town of North Hempstead  is pursuant  to  a  consent  agreement entered into with a federal or state governmental agency or authority or  a  judicial  or  an  administrative order,  the  costs incidental to such cleanup, including but not limited to legal fees, printing, engraving and  publication  of  legal  notices, engineering  costs  including  filling,  drainage,  fences, roadways and buildings appurtenant or incidental thereto, not to exceed thirty years.   6-d. Hazardous waste sites  in  the  city  of  Utica.  Remediation  of hazardous  waste  sites  in  the  city  of  Utica  pursuant to a consent agreement entered into with a federal or state  governmental  agency  or authority  or  a  judicial  or  administrative  order,  including  costs incidental thereto, including but not limited to legal  fees,  printing, engraving and publication of legal notices, engineering costs, including filling,   drainage,  fences,  roadways  and  buildings  appurtenant  or incidental thereto, twenty years.   * 6-e. Remediation of hazardous substance and hazardous waste sites in the city  of  Buffalo.  Investigation,  remediation  and  removal  costs incurred in relation to hazardous substance sites in the city of Buffalo pursuant  to,  environmental restoration project agreements entered into with the state of New York pursuant to title five of  article  fifty-six of the environmental conservation law, or remediation of hazardous waste sites  in  the  city  of Buffalo pursuant to a consent agreement entered into with a  federal  or  state  governmental  agency  or  authority  or pursuant  to  a  federal  or  state  judicial  or  administrative order, including costs incidental thereto, including but not limited  to  legal fees,  printing, engraving and publication of legal notices, engineering and remedial design, filling, drainage, fencing, roadways, and buildings appurtenant or incidental thereto, twenty years.   * NB There are 2 sub 6-e's of par a   * 6-e. Remediation of hazardous substance and hazardous waste sites in the city of Rochester.  Investigation,  remediation  and  removal  costs incurred  in  relation  to  hazardous  substance  sites  in  the city of Rochester  pursuant  to  environmental  restoration  project  agreements entered  into  with  the  state  of  New  York pursuant to title five of article fifty-six of the environmental conservation law, or  remediation of  hazardous waste sites in the city of Rochester pursuant to a consent agreement entered into with a federal or state  governmental  agency  or authority  or  pursuant to a federal or state judicial or administrative order, including costs incidental thereto, including but not limited  to legal  fees,  printing,  engraving  and  publication  of  legal notices, engineering and remedial design, filling, drainage,  fencing,  roadways, and buildings appurtenant or incidental thereto, twenty years.   * NB There are 2 sub 6-e's of par a   7.  Docks.  The  acquisition,  construction  or  reconstruction  of or addition to docks, piers or wharf property, twenty years, except for the city of New York; for the city of New York: the construction  of  docks, piers  or  wharves,  whether or not including the acquisition of land in connection therewith, fifty  years,  and  on  or  after  January  first, nineteen  hundred  fifty,  forty  years, as authorized by section two of article  eight  of  the   state   constitution;   the   acquisition   or reconstruction of or addition to docks, piers or wharf property, whether or not including land or rights in land, forty years.   8.  Rapid  transit  railroads  and  mass  transit capital program. The acquisition or construction of a rapid transit railroad, whether or  not including  the  acquisition  of land or original furnishings, equipment, machinery or apparatus other than rolling stock, or the  replacement  of such  equipment, machinery or apparatus, forty years; the reconstruction of or addition to a rapid transit railroad, forty years; the acquisition  of rolling stock  for  a  rapid  transit  railroad,  thirty  years;  the replacement of such furnishings, fifteen years.   9.  Street  railroads. The acquisition, construction or reconstruction of or addition to a street railroad (as that term is defined in  section two  of the public service law, as amended from time to time) other than a rapid transit  railroad,  whether  or  not  including  the  franchises thereof  or  original furnishings, equipment, machinery or apparatus, or the replacement of such equipment, machinery or  apparatus,  ten  years; the replacement of such furnishings, five years.   10.  Bridges,  tunnels,  viaducts  and  underpasses.  The acquisition, construction or reconstruction of  or  addition  to  a  bridge,  tunnel, viaduct  or  underpass, whether or not including the acquisition of land or rights in land, and whether  or  not  including  retaining  walls  or approaches  thereto, of stone, concrete, or steel or of a combination of two  or  more  of  these  materials,  if  the  estimated  cost  of   the improvement,  as set forth in the resolution authorizing the issuance of obligations therefor is in excess of five million dollars, forty  years; if the estimated cost of the improvement, as set forth in the resolution authorizing the issuance of obligations therefor is five million dollars or  less, twenty years, except land or rights in land; land or rights in land for such an improvement, thirty years; painting as may be necessary from time to time for the preservation and restoration of a bridge,  ten years.   11.  Buildings.  The  acquisition  or  construction  of  buildings not included in any other  subdivision  hereof,  whether  or  not  including grading  or  improvement  of  the site, original furnishings, equipment, machinery  or  apparatus  required  for  the  purposes  for  which  such buildings are to be used, as follows:  (a) Class "A" (fireproof and certain fire resistant) buildings.  (1)  Buildings,  the  walls  of which are constructed of brick, stone, concrete, metal or other incombustible material, and in which there  are no  wooden  beams  or  lintels,  except  wood  glue laminated structural members, and in which the floors, roofs, stairhalls, and other means  of vertical  communication  between  floors  and their enclosures are built entirely of brick, stone, metal or other incombustible materials, and in which no woodwork or other inflammable material is used in  any  of  the rough partitions, floor or ceiling structures, or  (2)  Buildings,  not  more  than one story above the ground, the outer walls of which are constructed of brick, stone, concrete, metal,  stucco or  other  fire-resisting  material  and  which are to be used as school houses by school districts wholly outside of a city, thirty years.  (b) Class "B" (fire-resistant) buildings. Buildings, the  outer  walls of  which  are  constructed  of brick, stone, concrete, metal, stucco or other fire-resisting material, twenty-five years.  (c) Class "C" buildings. Buildings which are  neither  class  "A"  nor class  "B",  as  defined  in items (a) and (b) above, including any such building which is rebuilt or altered  so  that  it,  together  with  any addition   or   vertical  or  other  extension,  is  not  fire-proof  or fire-resisting, as thus defined, fifteen years.   12. Additions to or conversion of buildings. (a) (1) The  construction of  an  addition  or  additions  to or the reconstruction of a class "A" building, whether or not such construction  or  reconstruction  includes grading  or  improvement  of  the  site,  twenty-five  years,  except as hereinafter provided; the  conversion  of  a  class  "B"  or  class  "C" building  into  a  class  "A"  building,  whether or not such conversion includes grading or improvement  of  the  site,  twenty-five  years.  If indebtedness  has  been contracted or is to be contracted with a maximum maturity of over twenty-five years, but not to exceed thirty  years,  to  finance  the cost of acquisition or construction of a class "A" building and if more than twenty-five annual installments  of  principal  on  the indebtedness  evidenced  or  to  be evidenced by bonds or notes have not matured,   then  the  foregoing  twenty-five  year  period  of  probable usefulness for the  construction  of  an  addition  to  such  class  "A" building  shall  be increased by the number of years over twenty-five as there  are  unmatured  annual  installments   of   principal   on   such indebtedness  which  has  been  or is to be contracted for the class "A" building; provided that such addition is to be constructed to  meet  the construction  standards  of  the  class  "A"  building to which it is an addition. The maximum maturity of such indebtedness for  the  class  "A" building  shall  be measured from the date of the bonds or from the date of the first bond anticipation  note  issued  in  anticipation  of  such bonds, whichever is the earlier.  (2)   The   construction  of  an  addition  or  additions  to  or  the reconstruction of a class "B" building or the conversion of a class  "C" building  into  a  class "B" building, whether or not such construction, reconstruction or conversion includes  grading  or  improvement  of  the site, fifteen years.  (3)   The   construction  of  an  addition  or  additions  to  or  the reconstruction of a class "C" building, whether or not such construction or reconstruction includes grading  or  improvement  of  the  site,  ten years.  (b)  The  periods  of  probable usefulness set forth in item (a) above shall include original furnishings, equipment,  machinery  or  apparatus required  for the purposes for which such additions to such buildings or for which such reconstructed or converted buildings are to be used.  (c) A building which is to be attached  to  an  existing  building  or buildings  shall  be  deemed to be a new building and not an addition if the probable useful life thereof is not dependent upon the  useful  life of such existing building or buildings.  (d)  The  terms  "class 'A' building," "class 'B' building" and "class 'C' building," as used in this subdivision, shall mean such buildings as they are described in subdivision eleven of this paragraph.   12-a. Demolition and repair of buildings. The demolishing or repair of any (a) privately owned building or structure that poses  a  significant threat  to public health or safety, five years, or (b) municipally owned structure or building, or any building or structure owned  by  a  school district  or district corporation, whenever the same is no longer of any use or value or has become  dangerous  or  detrimental  to  human  life, health or safety, ten years.   13.  Certain  building alterations. The installation or reconstruction of a lighting, plumbing, ventilating, elevator or power plant or  system in  a  building when not in connection with the original construction or the reconstruction of such building, in a class "A" or "B" building, ten years; in  a  class  "C"  building,  five  years.  The  installation  or reconstruction  of a heating system in a building when not in connection with the original construction or the reconstruction of such building in a class "A", "B" or "C" building, fifteen years. The  terms  "class  'A' building,"  "class  'B'  building"  and "class 'C' building," as used in this subdivision, shall mean such buildings as  they  are  described  in subdivision eleven of this paragraph.   14.  Airport construction and airport improvements. Except as provided in subdivisions fifteen and sixteen of this paragraph, the construction, reconstruction or  extension  of  an  airport  or  airport  improvement, whether or not including buildings other than hangars, ten years.   14-a.  Airport  construction  and  improvement  of  the  East  Hampton Airport.  The construction, reconstruction, or  extension  of  the  East  Hampton  Airport,  whether or not including buildings, hangars, runways, taxi-strips, paved areas, perimeter fencing, grading, filling,  drainage or other site work, thirty years; the acquisition and installation of an above  ground  aircraft fuel farm at the East Hampton Airport, including connecting pipes, valves,  meters,  pumps,  concrete  spill  containment facility, and appurtenant facilities, twenty-five years.   14-b.  Airport  construction  and  improvement  of the Ithaca Tompkins International Airport. The construction, reconstruction, or extension of the Ithaca Tompkins International  Airport,  whether  or  not  including buildings,   hangars,   runways,  taxi-strips,  paved  areas,  perimeter fencing, grading, filling, drainage or other  site  work,  thirty-years; the  acquisition  and installation of an above ground aircraft fuel farm at the  Ithaca  Tompkins  International  Airport,  including  connecting pipes, valves, meters, pumps, concrete spill containment facilities, and appurtenant facilities, twenty-five years.   15.   Construction  and  equipment  of  airport  structures,  runways, taxi-strips and other paved areas. Except  as  provided  in  subdivision seventeen  of  this  paragraph,  the  construction  and equipment of any permanent fire-proof airport structure, at an  airport  having  an  area greater than one thousand acres, if the estimated cost of such structure is  in excess of one million dollars, and the construction and equipment of runways, taxi-strips or paved areas, except such as may be opened for use by the general public, on such airport, thirty years.   16. Dredging, filling, grading and drainage of airport  property.  The dredging, filling, drainage and grading of real property acquired for or used  as  an  airport,  having  an area greater than one thousand acres, thirty years.   17. Airport hangars. The construction or purchase of an airport hangar if the estimated cost thereof as set forth in the resolution authorizing the issuance of obligations therefor is one million dollars or less  and the  hangar is not a class "A" building, fifteen years; if the estimated cost thereof is one million dollars or less and the hangar  is  a  class "A"  building,  twenty years; if the estimated cost thereof is in excess of one million dollars, twenty-five years. The term class "A"  building, as  used  in this subdivision, shall mean any such building as described in subdivision eleven of this paragraph.   18.  Land  acquisition  and  development  for  airport  purposes.  The acquisition of land in connection with the establishment, maintenance or operation  of an airport having an area greater than one thousand acres, forty years.   18-a. The acquisition and installation of  an  above  ground  aircraft fuel  farm  at  the  Greater  Rochester International Airport, including connecting pipes, valves,  meters,  pumps,  concrete  spill  containment facility, and appurtenant facilities, twenty-five years.   19.   Parks,   playgrounds   and   recreational  areas.  The  original improvement or embellishment of:  (a) A new park, playground or recreational area of not less than fifty acres, twenty years;  (b) An addition of not less than  twenty-five  acres  to  an  existing park,  playground  or  recreational  area,  including the improvement or embellishment, if any, of such existing park, playground or recreational area, twenty years;  (c) Any other park, playground or recreational area, fifteen years.   20.  Highways,  roads,  streets,  parkways  and  parking  areas.   The construction,  reconstruction,  widening  or  resurfacing  of a highway, road,  street,  parkway  or  parking  area,  whether  or  not  including sidewalks,  curbs,  gutters, drainage, landscaping, grading or improving  the rights of way, or the elimination of any grade  crossing  (exclusive of bridges therefor) or improvements in connection therewith, if:  (a)  pavement  of  sand and gravel, water bound macadam or penetration process with single surface treatment, five years;  (b) flexible pavement not specified in (a) or (c), ten years;  (c) flexible pavement with penetration macadam  or  plant  mix  bottom course  and  heavy  duty,  bituminous  concrete wearing surface, fifteen years;  (d)  rigid  base  (portland  cement  concrete)  pavement  with:  sheet asphalt,  bituminous  concrete,  granite  block or asphalt block wearing surface, fifteen years;  (e)  rigid  pavement,  namely  reinforced  portland  cement  concrete, fifteen years;  (f) parking areas regardless of kind of pavement, ten years.   20-a.  County  parkways.  The  construction, reconstruction, widening, straightening or improvement of a county parkway, meaning  a  restricted landscaped  area traversed by a multiple-lane thoroughfare limited as to vehicular traffic, and owned and operated by  a  county,  including  all bridges,   tunnels,   overpasses,  underpasses,  interchanges,  entrance plazas, approaches, toll houses,  service  areas,  restaurants,  service stations,    service    facilities,    communications   facilities   and administration, storage, and other buildings which such county may  deem necessary  for  the operation of such parkway, and all property, rights, easements and  interests  which  may  be  acquired  by  such  county  in connection therewith, thirty-five years.   21.  Land acquisition. (a) The acquisition of land or permanent rights in land not provided for in any other subdivision hereof, thirty years;  (b) The financing of the acquisition of land, permanent rights in land or temporary easements in land  incidental  to  a  capital  improvement, inclusive  of any administrative or other expenditures arising therefrom or related thereto, if such acquisition and  expenditures  are  financed from  a  fund  into  which are paid the proceeds of the sale of bonds or bond anticipation notes issued in anticipation of such bonds and out  of which  the  cost  of  such  acquisition  and such expenditures are paid, thirty years.   22. Dredging and construction of dikes and bulkheads. The dredging and making navigable of creeks, streams, bays, harbors and  inlets,  whether or  not  including  the construction, reconstruction of or addition to a dike, bulkhead, dam, sea wall, jetty or similar  device  for  navigation purposes or to prevent the encroachment of or damage from flood or storm waters:  (a) Construction work of steel, stone or concrete, thirty years.  (b) Construction work of wood or partly of wood, twenty years.  (c) Dredging alone, five years.   23. Sewer and water connections. The construction or reconstruction of a  sewer,  water  or other service connection from the service main in a highway, road, street or parkway to the curb or property line, when such improvement is  not  a  part  of  the  construction,  reconstruction  or addition to a water distribution or sewer system, ten years.   24.  Curbs,  sidewalks and gutters. The construction or reconstruction of a curb, sidewalk or gutter of brick, stone or concrete, not  included in any other subdivision hereof, ten years.   25.  Police and fire alarm systems and signal systems. The purchase or installation of a fire or police alarm, telegraph or telephone system or any other system of communication or transmission, or additions thereto, ten years.    26. Fire, police and ferry boats. The acquisition of a fire or  police boat,  propelled  by  mechanical  power, ten years. The acquisition of a ferry boat, propelled by mechanical power, thirty-five years.   27.  Fire-fighting  vehicles  and  apparatus.  The purchase of a motor vehicle used for fighting fires, other than a passenger vehicle having a seating capacity of less than ten  persons,  whether  or  not  including apparatus used in connection with such motor vehicle, or the purchase of such apparatus alone, if the estimated cost thereof, as set forth in the resolution  authorizing  the  issuance  of obligations therefor, is five thousand dollars or less, five years; if the estimated cost  thereof  is in  excess  of  five  thousand dollars, ten years; if the estimated cost thereof is in excess of fifty thousand dollars, twenty years.   27-a. Ambulances. The purchase of a motor vehicle which  is  specially designed for use for the treatment, care or transport of sick or injured persons,  whether  or  not  including  equipment  or furnishings used in connection with such a vehicle, ten years, or the purchase  of  original equipment  or  furnishings  for  such  a  vehicle  or the replacement of equipment or furnishings for such a vehicle, five years.   28. Machinery and apparatus  for  construction  and  maintenance.  The purchase  of  machinery  or  apparatus  to  be  used  for  constructing, reconstructing, repairing, maintaining or  removing  the  snow  and  ice from,   any  physical  public  betterment  or  improvement,  other  than machinery or apparatus which is to be permanently attached to or to form a part of any such betterment or improvement, five years if the cost  is fifteen  thousand dollars or less; ten years if the cost is over fifteen thousand dollars, but less than thirty thousand dollars;  fifteen  years if the cost is thirty thousand dollars or over.   29.  Motor  vehicles. The purchase of a motor vehicle, five years. The term "motor vehicle," as used in this subdivision, shall mean a  vehicle propelled by any power other than muscular power, except  (a)  a  passenger  vehicle,  other than a school bus, having a seating capacity of less than ten persons,  (b) a vehicle used for fighting fires,  (c) a motor cycle, traction engine,  and  electric  truck  with  small wheels used in warehouses and railroad stations and a vehicle which runs only upon rails or tracks,  (d)  machinery  or apparatus for which a period of probable usefulness has been determined by subdivision twenty-eight of this paragraph, and  (e) a vehicle which is specially designed for use for  the  treatment, care or transport of sick or injured persons.   29-a.  Transit  motor  vehicles.  The  purchase  of  municipally owned omnibus or similar surface transit motor vehicles, ten years.   30. Water meters. The purchase  or  installation  of  a  water  meter, twenty  years;  the  replacement  of  such  water  meter,  twenty years. Provided, however, that if such purchase or installation  is  incidental to   and   in   connection   with   the   acquisition,  construction  or reconstruction of or addition to a water supply or distribution  system, such  purchase  or  installation of such water meter shall have the same period of probably usefulness as may be determined for such acquisition, construction or reconstruction of or addition to such system.   31. Voting machines. The purchase of a voting machine, ten years.   32. Equipment, machinery, apparatus or furnishings. The acquisition of original equipment, machinery, apparatus or furnishings for any physical public betterment or improvement or required for the purposes for  which the  physical  public  betterment  or  improvement  is  to  be used, not included in any other subdivision hereof, five years; the replacement of such equipment, machinery, apparatus or furnishings, whether or not  the original  acquisition  thereof  is  included  in  any  other subdivision  hereof, five years, unless a longer period for the  replacement  thereof is  prescribed  in  another subdivision hereof, in which case such other subdivision shall be applicable.   33. Judgments, claims, awards and determinations.  (a)  The  payment  of (1) A judgment or a compromised or settled claim against a municipality, school district or district corporation, or  (2) An award or sum payable by  a  municipality,  school  district  or district  corporation  pursuant  to  a  determination  by a court, or an officer, body or agency acting in an  administrative  or  quasi-judicial capacity, five years, except as hereafter provided in this subdivision.  (b) The payment of any such judgment, claim, award or sum set forth in subdivision  (a) above or any combination of such judgment or judgments, claim or claims, award or awards, or sum  or  sums,  falling  due  in  a single fiscal year, amounting to more than one per centum of the average assessed  valuation  of  such  municipality, school district or district corporation, ten years.  (c) The payment of any such judgment, claim, award or sum set forth in subparagraph (a) of this subdivision or any combination of such judgment or judgments, claim or claims, award or awards, or sum or sums,  falling due  in  a  single fiscal year, amounting to more than two per centum of the average assessed valuation of such municipality, school district  or district corporation, fifteen years.  (d)  Nothing  in  this  subdivision  shall be construed to prevent the payment of any  such  judgment,  claim,  award  or  sum  for  a  capital improvement  or  equipment  out  of the proceeds of bonds issued for the financing of such capital  improvement  or  equipment,  or  out  of  the proceeds  of  bond  anticipation  notes  issued  in anticipation of such bonds, except, however, that the payment of all or part of  a  judgment, claim,   award  or  sum  for  a  capital  improvement  (other  than  the acquisition of land or rights in land) or equipment, in  excess  of  the amount  authorized  to  be  expended  for  such  capital  improvement or equipment shall be subject to the periods of probable usefulness of this subdivision and except further, that item (b) of this subdivision  shall not  apply  to a judgment, claim, award or sum for a capital improvement or equipment which, pursuant to this section, has a period  of  probable usefulness of five years or less.   * 33-a. Judgments, compromised claims or settled claims resulting from court  orders  on  proceedings  brought pursuant to article seven of the real property tax law. Notwithstanding  the  provisions  of  subdivision thirty-three  of  this paragraph, the payment in a single fiscal year of judgments, compromised claims or settled claims against a  municipality, school  district  or district corporation resulting from court orders on proceedings brought pursuant to article seven of the real  property  tax law.  (a)  Where  the  accumulated  tax  refunds to be paid by the municipal corporation liable therefore as a result of such court orders  are  more than  one  per  centum but less than three per centum of that portion of the real property tax levy of such municipal corporation  to  be  levied for  its municipal purposes for the year in which payment is to be made, ten years; or  (b) Where the accumulated tax refunds to  be  paid  by  the  municipal corporation  liable  therefore as a result of such court orders are more than three per centum but less than five per centum of that  portion  of the  real  property  tax levy of such municipal corporation to be levied for its municipal purposes for the year in which payment is to be  made, fifteen years; or  (c)  Where  the  accumulated  tax  refunds to be paid by the municipal corporation liable therefore as a result of such court orders  are  more  than  five  per  centum of that portion of the real property tax levy of such municipal corporation to be levied for its municipal  purposes  for the year in which payment is to be made, twenty years.   * NB Expires June 15, 2023   33-b.  Real  property tax refunds and credits. Payments of exemptions, refunds, or credits for real property tax, sewer and water rents,  rates and  charges  and  all  other  real  property  taxes  to  be  made  by a municipality, school district or district corporation  as  a  result  of participating in the Superstorm Sandy assessment relief act, ten years.   33-c.  Real  property tax refunds and credits. Payments of exemptions, refunds, or credits for real property tax, sewer and water rents,  rates and  charges  and  all  other  real  property  taxes  to  be  made  by a municipality, school district or district corporation  as  a  result  of participating  in the Mohawk Valley and Niagara county assessment relief act, ten years.   33-d. Real property tax refunds and credits. Payments  of  exemptions, refunds,  or credits for real property tax, sewer and water rents, rates and charges  and  all  other  real  property  taxes  to  be  made  by  a municipality,  school  district  or  district corporation as a result of participating in the Lake Ontario  and  connected  waterways  assessment relief act, ten years.   34. Certain assessable improvements. The financing of the construction of  any  physical  public  betterment  or  improvement,  whether  or not including the acquisition of land or rights in land therefor,  the  cost of which is determined or required by ordinance, resolution or local law to  be  paid  completely  by  assessments upon the property benefited or partially by assessments upon the property benefited and the balance  by assessments  (a) Upon the municipality or a subdivision or subdivisions thereof, or  (b)  Upon  the municipality and a subdivision or subdivisions thereof, if such betterment or improvement is financed  through  a  special  fund into  which  the  proceeds  of  the  sale  of  bonds and the assessments collected are paid and out of which  the  cost  of  such  betterment  or improvement is paid and such bonds are redeemed, whether or not interest thereon  is  paid  from  such fund, twelve years. This subdivision shall apply only to betterments  or  improvements  financed  from  such  fund. Betterments  or  improvements  which are paid for in whole or in part by assessments but which are not financed from such funds  shall  have  the same  period  of probable usefulness as if they were paid for completely by ad valorem real estate taxes.   35.  Unspecified  betterments  and  improvements.   The   acquisition, construction  or  reconstruction  of  or addition to any physical public betterment or improvement not included in any other subdivision  hereof, five  years;  if  the  useful  life  of  a physical public betterment or improvement classified as  a  capital  asset  under  generally  accepted accounting  principles  for  municipalities has been determined to be at least ten years by an appropriate engineering,  architectural  or  other professional,  ten  years;  if  the  useful  life  of  a physical public betterment or improvement classified as a capital asset under  generally accepted accounting principles for municipalities has been determined to be  at  least fifteen years by an appropriate engineering, architectural or other professional, fifteen years.   36.  Tax  and  revenue  anticipation.  The  temporary   financing   in anticipation of:  (a) The collection of real property taxes and assessments levied or to be levied, five years.  (b)  The  receipt  of  moneys  from  the state, or a local subdivision thereof, or the United States government, except the receipt  of  moneys described in subparagraph d of this subdivision, three years.  (c) The collection of sewer or water rents, rates or charges, or taxes other  than  real  property  taxes  or  the  receipt  of  revenues  from municipally owned and  operated  electric  light  and  power  plants  or distribution  systems  or  other utility plants or distribution systems, three years.  (d) The receipt of moneys (1) from the sale of real property,  or  any interest  therein,  acquired  for  or  incidental  to  an  urban renewal project; or (2) from the United States government pursuant to title  one of  the  housing  act of nineteen hundred forty-nine, as amended; or (3) from the state of New York pursuant to the general municipal  law,  five years.   37. Tax lien foreclosure expenditures. The financing of  (a) The protection of tax liens owned by a municipality, at a judicial sale  of  the  real property affected by such tax liens in an action for the foreclosure of the tax liens of any other municipality on such  real property, or  (b)  The cost of the foreclosure of tax liens owned by a municipality, to an extent not exceeding fifty per centum of the amount  of  such  tax liens owned by such municipality and provided further that there are not outstanding  any  notes, certificates or other evidences of indebtedness issued in anticipation of the levy or collection of taxes represented by such tax liens, five years.   38. Change of county fiscal year. In a county which, pursuant  to  the provisions  of the county law, changes its fiscal year, the financing of the payment of obligations and other expenses of such county falling due during the period between the close of the former fiscal  year  and  the beginning of the new fiscal year, five years.   39. Change of village fiscal year. In a village which, pursuant to the village  law,  changes  its  fiscal year, the finacing of the payment of obligations falling due during the period between the last  day  of  the former  fiscal  year  and the commencement of the new year and the other expenses of such village during such period, five years.   40. Miscellaneous expenditures. Any object or  purpose  set  forth  in section  29.00 or 29.20 of this article, if such object or purpose is to be financed by the issuance of budget notes or deficiency  notes,  three years.   41.  Housing.  The  effectuating  of any of the purposes of the public housing law, other than making loans to limited profit housing companies pursuant to article two of the private housing finance  law,  and  other than making loans to owners of existing multiple dwellings, fifty years; bonds issued by a housing authority pursuant to section forty-one of the public  housing law and guaranteed by a municipality pursuant to section ninety-five of the public housing law, five years, in  addition  to  the foregoing  period  of  fifty  years,  for  the  temporary financing of a project  prior  to  the  permanent  financing  thereof;   evidences   of indebtedness  issued  to  the  state  pursuant to paragraph c of section 20.00 of this chapter, three years, in addition to the foregoing  period of  fifty  years  for  the temporary financing of a project prior to the permanent financing thereof; loans to limited profit  housing  companies pursuant  to  article two of the private housing finance law, fifty-five years; loans  to  owners  of  existing  private  or  multiple  dwellings pursuant  to  the  provisions of article eight, article eight-A, article eight-B, article eleven  or  article  fifteen  of  the  private  housing finance  law,  or  loans  for  the  construction  of  multiple dwellings pursuant to article eleven of the private housing finance law, or  loans  for  the  pre-development  costs  or construction of private or multiple dwellings pursuant to article twenty-two of the private housing  finance law, thirty years.   41-a.  The  effectuating  of any urban renewal program or part thereto pursuant to the general  municipal  law,  fifty  years.  Nothing  herein contained,  however,  shall  prevent  the  application  of the period of probable usefulness prescribed in any other subdivision of this  section for  any  object  or  purpose  constituting a separable part of an urban renewal program.   41-b. The effectuating of any of the purposes of section  thirty-six-a of  the  private housing finance law, other than making loans to limited profit  housing  companies,  forty-years.  Nothing   herein   contained, however,  shall  prevent  the  application  of  the  period  of probable usefulness prescribed in any other subdivision of this section  for  any object  or purpose constituting a separable part of a project within the scope of section thirty-six-a of the private housing finance law.   41-d. Urban development action area projects. The making of  loans  or grants to the owners of existing private or multiple dwellings, pursuant to  article  sixteen  of  the  general municipal law, thirty years; site preparation undertaken by a municipality pursuant to article sixteen  of the general municipal law, thirty years; loans or grants for the purpose of  projects  undertaken  pursuant  to  article  three-A  of the private housing finance law, thirty  years;  improvements  associated  with  the construction   or  rehabilitation  of  private  or  multiple  dwellings, pursuant to article sixteen of the general municipal law, thirty years.   41-e. Housing New York program act. The  carrying  out,  financing  or refinancing  by the city of New York, by loans or otherwise, of programs and activities designed to achieve the purposes set forth in the opening paragraph and paragraphs (a) through (f) of subdivision two  of  section four  of  section  one  of  chapter  thirty-two  of the laws of nineteen hundred eighty-six,  as  amended,  such  section  one  constituting  the housing New York program act, thirty years.   42.  Pension and retirement systems. The establishment of a pension or retirement system or fund on a solvent basis, twenty years.   * 42-a.  Volunteer  ambulance  workers'  service  award  program.  The financing   of   prior  service  contributions  authorized  pursuant  to subdivision two  of  section  two  hundred  nineteen-f  of  the  general municipal  law  by  the  sponsor  of  a service award program, including financing by a town on behalf of an ambulance district,  or  a  town  on behalf  of  a fire protection district which contracts with an ambulance service which is not organized pursuant to section two hundred nine-b of the general municipal law, five years.   * NB There are 2 sub 42-a's of par a   * 42-a. Defined benefit service award programs for volunteer ambulance workers. The financing of  contributions  to  a  service  award  program attributable  to  years  of  ambulance  service rendered during the five years immediately preceding  the  adoption  of  the  program,  including financing  by  a  town  on behalf of an ambulance district, or a town on behalf of a fire protection district which contracts with  an  ambulance service which is not organized pursuant to section two hundred nine-b of the general municipal law, five years.   * NB There are 2 sub 42-a's of par a   43.  Plans for post-war projects. The preparation of preliminary plans and detailed plans and specifications for a  capital  improvement  which may  be  undertaken  after  the  termination  of the war, including test borings or other extraordinary expenditures related thereto,  state  aid for  which  shall  have  been  approved  by the temporary state post-war public works planning commission pursuant to law, three years.    44. Tax maps. The original establishment and original  preparation  of tax  maps  and  assessment  maps  which  are not incidental to any other object or purpose specified in this paragraph, ten years;  the  original preparation  of county-wide tax maps in accordance with the requirements of  article  fifteen-a  of  the  real  property  tax  law, including the compensation of cities, towns and villages for existing maps used in the preparation thereof, ten years.   45. Lot and  block  system  of  property  registration.  The  original establishment  and  original  preparation  of  a lot and block system of recording or registering the titles  of  real  property,  including  the preparation of maps, surveys or plans incidental thereto, ten years.   46.  Ferry terminals. The acquisition, construction, or reconstruction of or  addition  to  ferry  terminals,  whether  or  not  including  the acquisition  of  land or rights in land, in connection therewith, twenty years.   47.  Ferry  boats.  The  acquisition  of  a  system  of   ferry   boat transportation,   whether  or  not  including  franchises  thereof,  and including the acquisition, construction or reconstruction of ferry boats propelled by mechanical power, ten years.   48.   Maps,   assessments,   determination   of    enhancements    and apportionments  of  cost.  In  the case of river improvement or drainage improvement districts established by or under  the  supervision  of  the department  of  conservation,  the  original  preparation of maps of the district,  original  assessments,  determination  of  enhancements   and apportionments of cost, surveys and studies in connection therewith, all of  which  matters  are  not  incidental  to any other object or purpose specified in this paragraph, five years.   49. Appraisals for equalization purposes. The expenses incurred  by  a county  for  the  employment  of  experts  to appraise the value of real property within the  county  to  assist  the  board  of  supervisors  or commissioner  of  equalization  in the county in determining just ratios for the equalization of assessed valuations  of  real  property  in  the several tax districts of the county, five years.   50.  Parking  meters. The purchase and installation of parking meters, five years.   51  Planning  for  sewer  systems  or  sewage  treatment  works.   The preparation  of preliminary plans and detailed plans, specifications and estimate for a sewer system or sewage  treatment  works,  including  the test  borings  or other extraordinary expenditures related hereto, state aid for which shall have been  approved  by  the  department  of  health pursuant  to law, three years. If the cost of such preliminary plans and detailed plans, specifications and estimate, however, is to be  financed as  part  of  the  cost  of  a sewer system or sewage treatment works in connection with which they are prepared, then and  in  such  event  they shall  have  the same period of probable usefulness as may be determined for the construction or reconstruction of or addition to such such sewer system or sewage treatment works.   52. Equipment used in connection with preparation of assessment rolls, tax billing and receipting, and accounting and tabulating equipment. The purchase of equipment or machinery in  connection  with  preparation  of assessment  rolls,  tax  billing  and  receipting,  and  accounting  and tabulating equipment, not included in any other subdivision hereof, five years.   53. Appraisals of real property for assessment. The  expense  incurred by  a municipality in the employment of experts to appraise the value of real property within  the  municipality  to  assist  in  the  assessment thereof for purposes of taxation, including a "revaluation" or "update", as such terms are defined in the real property tax law, five years.    53-a. Installation of computer assisted system for the preparation and maintenance  of assessment and tax rolls including computer assisted tax accounting system.  The  expense  incurred  by  a  municipality  in  the installation  of  a  computer  assisted  system  for the preparation and maintenance  of  assessment  and  tax  rolls,  and the installation of a computer assisted tax  accounting  system,  including  data  collection, computer hardware and software, ten years.   54.  Golf  courses.  The construction or acquisition of a golf course, whether or not including buildings appurtenant  or  incidental  thereto, land  or  rights  in  land,  original  furnishings and equipment and the improvement of such land for use as a golf  course,  twenty  years;  the construction  of an addition or additions to or reconstruction of a golf course, whether or not including  buildings  appurtenant  or  incidental thereto  or  the  installation  of  water sprinkling systems or electric illuminating systems and  appurtenances  thereto  in  an  existing  golf course fifteen years.   55. Boardwalks. The acquisition, construction or reconstruction of, or additions  to  a  boardwalk adjacent to the Atlantic Ocean, a lake, bay, river or other large body of water, which walk is constructed of wood or more durable materials on heavy piling and is at least  twenty  feet  in width, ten years.   56.  Fire  safety  and prevention programs. The financing of a program for fire safety and fire prevention in relation to one or more buildings by any municipality or school district, including one  or  more  of  the following:   the  installation,  construction  or  reconstruction  of  a sprinkler system, fire alarm system, fire escape, fire tower, fire door, illuminated exit sign, or of  any  other  improvement  or  system  in  a building  to  eliminate  fire  hazards  or  to provide for the safety of persons and property in the event of fire therein, or the acquisition of fire  extinguishers  or  other  equipment  for  such  purposes,  if  the estimated  aggregate  cost  thereof,  as  set  forth  in  the resolution authorizing the issuance of  obligations  therefor,  is  less  than  ten thousand dollars, five years; if the estimated aggregate cost thereof is ten  thousand  dollars  or more, ten years; provided, however, that if a different period for the installation, construction,  reconstruction  or acquisition  of  any  item  or  class  of  items  of  the improvement or equipment included in such program is prescribed in another  subdivision hereof, such other subdivision shall be applicable to such item or class of  items  when the expenditure therefor is not to be financed as a fire safety and fire prevention program pursuant to the  provisions  of  this subdivision.   * 57. Tree rehabilitation and replacement programs. The financing of a program for the rehabilitation and replacement of ornamental shade trees within  the  limits  of  a municipality, including as a part of any such program  the  acquisition,  growing,  planting,  preservation,  removal, disposal and replacement of trees, five years.   * NB There are 3 sub 57's of par a   * 57.  Hydraulic  and  mechanical dredges. Dredges, both hydraulic and mechanical, used in dredging creeks, streams, bays, harbors  and  inlets and  the  construction  of dikes, bulkheads, dams, sea walls and jettys, fifteen years.   * NB There are 3 sub 57's of par a   * 57.  Workmen's  compensation  self-insurance  plans.  (a)   Payments required of a municipality, school district or district corporation upon entry  to  or  withdrawal from a county self-insurance plan, five years, except that if the amount of such payment exceeds one per centum of  the average  assessed  valuation  of  such  municipality, school district or district corporation, ten years.  (b)  The  amount  of  an  apportionment  payable  by  a  participating municipality  or  fire district upon changing to a county self-insurance plan  in  accordance  with  the   transition   provisions   of   section seventy-five  of the workmen's compensation law, five years, except that if  the  amount  of  such  payment exceeds one per centum of the average assessed valuation of such municipality  or  district  corporation,  ten years.   * NB There are 3 sub 57's of par a   58.   Steam   plants   or   distribution   systems.  The  acquisition, construction or reconstruction of  or  addition  to  a  steam  plant  or distribution  system, whether or not including buildings, land or rights in land, original furnishings, equipment, machinery or apparatus, or the replacement of such equipment, machinery or apparatus, thirty years; the replacement of such furnishings, ten years.   58-a.  Hot  water  heating  plants  or   distribution   systems.   The acquisition,  construction  or  reconstruction  of  or addition to a hot water heating plant or distribution system,  whether  or  not  including buildings,  land  or  rights  in  land, original furnishings, equipment, machinery or apparatus, or the replacement of such equipment,  machinery or  apparatus,  thirty  years;  the replacement of such furnishings, ten years.   59.  Retroactive  social  security  coverage.  Where  an   irrevocable election  is  made to finance all or part of the employer's share of the cost of retroactive coverage provided to  employees  under  the  federal old-age  and  survivors insurance system pursuant to section one hundred thirty-eight-a of the retirement and social security law  and  where  an insufficient  or  no  provision is or has been made in the annual budget for such cost, provided no part of such share has been or is financed by the issuance of budget notes, three years.   60. Current social security coverage. All or part  of  the  employer's share  of  the  cost of current coverage provided to employees under the federal  old-age  and  survivors  insurance  system  pursuant   to   the retirement  and  social  security  law,  for  the  period January first, nineteen  hundred  fifty-eight  to  June  thirtieth,  nineteen   hundred fifty-nine, not exceeding seventeen million dollars, three years.   61. Artificial swimming pools. The construction of artificial swimming pools,  twenty  years.  The reconstruction of artificial swimming pools, fifteen years.   * 62. Skiing developments. The construction of a  skiing  development, including:  ski  lifts  and  other  original  facilities,  equipment and furnishings; buildings appurtenant or incidental thereto;  access  roads and  parking  areas; land or rights of land, and the improvement of such land for use as a skiing development; twenty years.   * NB There are 2 sub 62's of par a   * 62. a. Planning for future  capital  improvements.  The  preparation pursuant  to  section  ninety-nine-d  of  the  general  municipal law of surveys,  preliminary  plans  and  detailed  plans,  specifications  and estimates  necessary  for planning for a capital improvement which it is contemplated might be undertaken in the future, five years. If the  cost of  such  surveys,  preliminary plans and detailed plans, specifications and estimates, however, is to be financed as part of  the  cost  of  the capital improvement in connection with which they are prepared, then and in  such event they shall have the same period of probable usefulness as may be determined for such capital improvement.   b. In the event that any such capital improvement is financed in whole or in part pursuant to  this  chapter  after  the  commencement  of  the financing  of  the  cost  of  any  such  surveys,  preliminary plans and detailed plans, specifications and estimates, and if the period of  five  years  shall  not  have  elapsed since the date of issuance of the first obligation or  obligations  for  such  surveys,  preliminary  plans  and detailed  plans,  specifications  and  estimates,  then  the  period  of probable  usefulness  for  such  surveys, preliminary plans and detailed plans, specifications and estimates, may be increased so that the period of probable usefulness thereof shall be equal to the period of  probable usefulness  of  the  capital improvement for which the financing of such surveys,  preliminary  plans  and  detailed  plans,  specifications  and estimates  was  originally commenced less the period of time which shall have elapsed from the date  of  issuance  of  the  first  obligation  or obligations  therefor to the date of issuance of the first obligation or obligations for such capital improvement.   * NB There are 2 sub 62's of par a   * 63.  System  of  permanent  personal  registration  of  voters.  The original establishment and original preparation of a system of permanent personal  registration of voters including the purchase of equipment and recording material required in connection therewith, ten years.   * NB There are 2 sub 63's of par a   * 63. Placing  of  fill.  The  placing  of  earth,  rocks,  gravel  or hydraulic  fill on land acquired for a public purpose in connection with the  improvement  thereof,  including  acquisition  and  transportation, thirty years.   * NB There are 2 sub 63's of par a   64.  Comprehensive  master  plans.  The preparation of a comprehensive master plan for the development of the entire area of the  municipality, five years.   66.  Equipment  for county police district or department. The purchase of equipment, machinery, apparatus  or  furnishings  from  any  town  or village  incident  to  the  creation or establishment of a county police department or district which includes such town or village, five years.   70. State office building projects in certain cities. The construction of one or more office buildings and the construction, reconstruction  or provision  of  other  public  improvements and appurtenances pursuant to section twenty-e of the general  city  law,  whether  or  not  including demolition,  grading  or  improvement  of  site,  original  furnishings, equipment, machinery or apparatus required for the  purposes  for  which such  buildings,  public  improvements and appurtenances are to be used, forty years; the  acquisition  of  land  or  permanent  rights  in  land pursuant to such section of the general city law, forty years.   * 71.   State  office  building  projects  in  certain  counties.  The construction of one or  more  office  buildings  and  the  construction, reconstruction   or   provision   of   other   public  improvements  and appurtenances pursuant to section eight hundred fifty of the county law, whether or not including demolition, grading  or  improvement  of  site, original furnishings, equipment, machinery or apparatus required for the purposes for which such buildings, public improvements and appurtenances are to be used, forty years; the acquisition of land or permanent rights in land pursuant to such section of the county law, forty years.   * NB There are 2 sub 71's of par a   * 71.  Special  population  census. The expenses incurred by a county, city, town, or village to conduct a special population census supervised by the United States bureau of the census pursuant to  a  contract  made pursuant to section twenty of the general municipal law, three years.   * NB There are 2 sub 71's of par a   * 72.  Records preservation. The cost of the establishment of a system for the preservation of public  records  by  microfilm  reproduction  or digital   image   technology,  including  the  original  preparation  of microfilm negatives,  the  conversion  of  paper  records  or  microfilm  negatives  to digital images, and the purchase of original equipment and apparatus required for  viewing,  copying  and  storage  purposes,  five years.   * NB There are 3 sub 72's of par a   * 72.  Traffic  signals,  traffic  signal  systems,  traffic signs and traffic sign supports.  (a) The purchase of traffic signals and traffic signal systems, twenty years.  (b) The purchase of traffic  signs  and  traffic  sign  supports,  ten years.   * NB There are 3 sub 72's of par a   * 72.  Codification  of laws, ordinances, codes, resolutions, rules or regulations. The initial cost of  codifying  or  recodifying  the  laws, ordinances, codes, resolutions, rules or regulations of or applicable to a  municipality,  including  the  fees  and  expenses  of experts, legal advertising costs,  and  the  initial  cost  of  printing  or  otherwise reproducing  copies  of  any  such  codification  or  recodification for municipal use and to make  copies  available  to  the  public,  but  not including the salaries and expenses of officers and regular employees of the municipality, three years.   * NB There are 3 sub 72's of par a   73. Job and business opportunity expansion programs of municipalities. The  planning  and effectuation of any program, activity or project by a municipality, either directly by the municipality or by contract  or  by any  other  lawful  means,  to create, improve or expand job or business opportunities or job or business training, or both, for persons  in  the municipality  as  to  whom such opportunities or training are lacking or inadequate, so as to enable such persons to earn enough  to  maintain  a decent  standard  of  living,  thirty  years.  Nothing  herein contained however  shall  prevent  the  application  of  the  period  of  probable usefulness  prescribed  in any other subdivision of this section for any object or  purpose  constituting  a  separable  part  of  such  program, activity or project.   74.  Equipment  for off-track, pari-mutuel betting. In the case of any municipality in which the conduct of off-track, pari-mutuel  betting  on horse  races  is authorized by law, the purchase by such municipality of equipment, machinery, apparatus or furnishings incident to  the  conduct of   such   betting,   including   equipment,  machinery,  apparatus  or furnishings for use in  the  establishment  or  operation  of  off-track betting  offices, facilities or premises, or in providing communications and transmission systems and facilities  in  connection  therewith,  ten years.   75.  Loans  for hospital construction. The making of loans of money or credit to or in aid of any eligible corporation or association  for  the purpose  of  providing  hospital or other facilities for the prevention, diagnosis or treatment  of  human  disease,  pain,  injury,  disability, deformity  or  physical  condition,  and  for  facilities  incidental or appurtenant thereto, as may be authorized by  law  pursuant  to  section seven of article seventeen of the state constitution, thirty years.   76.  Exterior  cleaning  and  beautification  of  public buildings and monuments owned by a municipality, ten years.   * 77. Passenger vehicle other than a school bus.  The  purchase  of  a passenger vehicle, other than a school bus, having a seating capacity of less  than  ten  persons,  when  purchased  to replace a similar vehicle previously in service for three years or more,  or  in  the  case  of  a police or fire vehicle, in service for one year or more, three years.   * NB There are 2 sub 77's of par a    * 77. In the city of New York a comprehensive program of renovation or improvement of transit facilities or the water supply system or a public or  school  building  or  playground  or  of  a  public  park and of the lighting,  plumbing,  ventilating  and  communication  systems  in  such building,  playground  or  park,  five  years. Nothing herein contained, however, shall  prevent  the  application  of  the  period  of  probable usefulness  prescribed  in any other subdivision of this section for any object or purpose constituting a separable part of such program.   * NB There are 2 sub 77's of par a   * 78. Payments by the city of New York to the housing finance  agency. Any  payment  of  monies  by  the city of New York to the New York state housing finance agency or any bank or trust company organized under  the laws  of  the  state  of  New York or national banking association doing business in the state of New York or any  person,  firm  or  corporation which  holds  such  monies  for  payment to such agency, if such monies, together with the income earned thereon, are used to make, or  discharge such ctiy's obligation to make, in whole or in part, payments which such city  is  required  to  make  to  such  agency  in each of three or more consecutive fiscal years of such city under a lease, sublease  or  other agreement  with  respect  to  a  health  facility constructed, acquired, reconstructed, rehabilitated  or  improved  by  the  health  and  mental hygiene facilities improvement corporation, three years.   * NB There are 2 sub 78's of par a   * 78.  Payments  by the city of New York. Any payment of moneys by the city of New York to the lessor or sublessor of real property  leased  or subleased  for  any  public  or  municipal  purpose or any bank or trust company organized under the laws of the state of New  York  or  national banking  association  doing  business  in  the  state of New York or any person, firm or corporation which holds such moneys for payment to  such lessor  or  sublessor,  if  such moneys, together with the income earned thereon, are used to make, or discharge such city's obligation to  make, in  whole  or  in  part,  payments which are required to be made to such lessor or sublessor in each of three or more consecutive fiscal years of such city under a lease or sublease with respect to such real  property, three years.   * NB There are 2 sub 78's of par a   79.  The effectuation of any program to pay benefits and provide other social and technical assistance  to  residential  tenants  eligible  for public  assistance  whose  relocation  is  necessitated  by  a condition dangerous to life or  health,  five  years.  Nothing  herein  contained, however,  shall  prevent  the  application  of  the  period  of probable usefulness prescribed in any other subdivision of this paragraph for any object or purpose constituting a separable part of such program.   80.  Pedestrian  malls.  The  construction  or  reconstruction  of  or addition  to  a pedestrian mall, whether or not including land or rights in land or the construction or acquisition of  public  improvements  and appurtenances  required  for  the purpose for which such pedestrian mall will be used, twenty years; the replacement of such public  improvements and  appurtenances,  ten  years.  The term "pedestrian mall", as used in this subdivision,  shall  mean  a  public  thoroughfare  designed  as  a promenade  for  pedestrians  from  which  motorized  vehicles  are to be restricted or prohibited.   81. Computer assisted integrated financial management  and  accounting system.   (a)   The   expenses  incurred  by  a  municipality,  for  the acquistition and installation of  a  new  computer  assisted  integrated financial management and accounting system, including computer hardware, ten years.  (b)  Computer  software incidental to the acquisition and installation of  a  new  computer  assisted  integrated  financial   management   and accounting system, five years.   82.  Computer-aided police emergency dispatch systems in the county of Nassau. (a) The expenses incurred by a municipality  in  the  county  of Nassau  for  the  acquisition  and  installation of a new computer-aided police dispatch system, including computer hardware, ten years.  (b) The expenses incurred by a municipality in the  county  of  Nassau for  the  acquisition of computer software incidental to the acquisition and installation of a new computer-aided police  dispatch  system,  five years.   83. Certain liability insurance. Payments, other than annual insurance premiums,   required   by   a  county,  town,  city,  village,  district corporation (as defined in paragraph  three  of  section  2.00  of  this chapter), school district, city school district, or school district in a city,  as  a  subscriber  of a municipal reciprocal insurer formed under article sixty-one of the insurance law, five years,  except  where  such payments amount to more than one percent of the full equalized valuation of such public entity, ten years.   84.    Educational    facilities.   The   acquisition,   construction, reconstruction,  improvement,  rehabilitation,  repair,  furnishing   or equipping  of, or other provision for educational facilities, as defined in section twenty-five hundred ninety-a of the  education  law,  or  the implementation  of  the five-year educational facilities capital plan of the board of education of the city school district of the  city  of  New York, thirty years.   85. Payment of amortized amounts for retirement contributions. Payment of the amortized amounts outstanding pursuant to section seventeen-a and section  three hundred seventeen-a of the retirement and social security law and section five hundred twenty-one of the education law,  including the  refinancing  of  such  amounts  as  authorized  by  paragraph  n of subdivision two of such section five hundred twenty-one, the  period  of time then remaining for the amortization of amounts under such statutes; provided,  however,  no  indebtedness  shall  be issued if the remaining amortization period is less than five years.   85-a.  Payments  for  the  separation  incentive  program  adopted  in nineteen hundred ninety-five by the enlarged city school district of the city  of  Middletown, Orange county pursuant to an agreement between the district's various collective bargaining groups and  the  enlarged  city school district of Middletown, five years.   85-b.  Two  thousand four--two thousand five retirement contributions. Payments made by participating employers to the New York state and local employees' retirement system and the New York state and local police and fire retirement system for  the  two  thousand  four-two  thousand  five fiscal  year  of the retirement systems, but only up to a maximum of the "amount eligible for amortization" pursuant to  section  seventeen-b  or three hundred seventeen-b of the retirement and social security law, ten years;  provided,  however,  that  in  no event shall the amount of such debt,  when  added  to  any  amounts  amortized  pursuant   to   section seventeen-b  or  three  hundred seventeen-b of the retirement and social security law, exceed the "amount eligible for amortization"  as  defined in  section  seventeen-b  or three hundred seventeen-b of the retirement and social security law.   85-c. Two thousand five--two thousand  six  retirement  contributions. Payments made by participating employers to the New York state and local employees' retirement system and the New York state and local police and fire  retirement  system  for  the  two  thousand five--two thousand six fiscal year of the retirement systems, but only up to a maximum  of  the  "amount  eligible  for  amortization" pursuant to section seventeen-c or three hundred seventeen-c of the retirement and social security law, ten years; provided, however, that in no event  shall  the  amount  of  such debt,   when   added  to  any  amounts  amortized  pursuant  to  section seventeen-c or three hundred seventeen-c of the  retirement  and  social security  law,  exceed the "amount eligible for amortization" as defined in section seventeen-c or three hundred seventeen-c  of  the  retirement and social security law.   85-d.  Two  thousand six--two thousand seven retirement contributions. Payments made by participating employers to the New York state and local employees' retirement system and the New York state and local police and fire retirement system for the  two  thousand  six--two  thousand  seven fiscal  year  of the retirement systems, but only up to a maximum of the "amount eligible for amortization" pursuant to  section  seventeen-d  or three hundred seventeen-d of the retirement and social security law, ten years;  provided,  however,  that  in  no event shall the amount of such debt,  when  added  to  any  amounts  amortized  pursuant   to   section seventeen-d  or  three  hundred seventeen-d of the retirement and social security law, exceed the "amount eligible for amortization"  as  defined in  section  seventeen-d  or three hundred seventeen-d of the retirement and social security law.   85-e. Payments by the city of Long Beach to  or  for  the  benefit  of employees  upon  separation  from  employment,  as  have  been or may be approved by the city and including, but not limited to, cash payment for separation incentives, voluntary  early  retirement  incentive  programs and/or  payment  of  the  monetary  value of accrued and accumulated but unused and unpaid sick leave, personal leave,  holiday  leave,  vacation time, time allowances granted in lieu of overtime compensation, premiums or  contributions  with  respect  to  health,  dental  and  vision  care insurance plans for the fiscal year in which such separation occurs, and any other forms of payment required to be paid to or for the benefit  of such  employees  in connection with the separation from employment, five years.   * 86. Soft-body armor and semi-automatic  pistols  in  municipalities, for  use  by police departments of such municipalities. (a) The expenses incurred by municipalities for the acquisition  of  soft-body  armor  of such municipalities, five years.  (b)  The  expenses  incurred  by municipalities for the acquisition of semi-automatic pistols, five years.   * NB There are 2 sub 86's of par a   * 86. Soft-body armor and semi-automatic pistols in the cities of Long Beach and Glen Cove, Nassau county, for use  by  police  departments  of such  cities. (a) The expenses incurred by the city of Long Beach or the city of Glen Cove in  the  county  of  Nassau  for  the  acquisition  of soft-body armor, five years.  (b)  The  expenses  incurred  by the city of Long Beach or the city of Glen Cove in the county of Nassau for the acquisition of  semi-automatic pistols, five years.   * NB There are 2 sub 86's of par a   * 88.  Criminal  justice  information system in the county of Suffolk. The expenses incurred by the county of Suffolk for the  acquisition  and installation   of  a  criminal  justice  information  system,  including computer hardware and software, reconstruction of county  buildings  and facilities required in connection with such installation and furnishings and equipment to be used in connection with such system, ten years.   * NB There are 2 sub 88's of par a   * 88.   Underground   liquid  fuel  tanks.  (a)  the  acquisition  and installation of  tanks  for  the  storage  of  liquid  fuel  at  ambient  pressure,   including  connected  pipes,  valves,  meters,  pumps,  leak detection equipment and vent alarms and the construction of  groundwater monitoring wells, fifteen years;  (b)  the  excavation,  emptying  or disposal of such existing tanks or their contents, ten years.   * NB There are 2 sub 88's of par a   89. One or more objects or purposes for which  a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least five years, five years.   90. One or more objects or purposes for which  a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least ten years, ten years.   91. One or more objects or purposes for which  a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least fifteen years, fifteen years.   92. One or more objects or purposes for which  a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least twenty years, twenty years.   93. One or more objects or purposes for which  a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least twenty-five years, twenty-five years.   94. One or more objects or purposes for which  a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least thirty years, thirty years.   95. Payment by Suffolk county for the  retirement  incentive  programs adopted   in   nineteen  hundred  ninety-five  in  accordance  with  the provisions of chapter twelve of the laws of nineteen hundred ninety-five and in nineteen hundred ninety-seven in accordance with  the  provisions of  chapter  forty-one of the laws of nineteen hundred ninety-seven, and payment by Suffolk county for past  service  payments  pursuant  to  any special  retirement plan for sheriffs, undersheriffs and deputy sheriffs in accordance with the provisions of chapter one hundred  sixty-five  of the  laws  of  nineteen  hundred  ninety-five, the time remaining as the payment period under such statutes.   96. Payment by the village of  Rockville  Centre,  in  the  county  of Nassau, of contributions to the New York state and local police and fire retirement  system  to  provide additional pension benefits, pursuant to section  three  hundred  eighty-four-e  of  the  retirement  and  social security law, to police officers employed by such village, ten years.   97.    Educational    facilities.   The   acquisition,   construction, reconstruction,  improvement,  rehabilitation,  repair,  furnishing   or equipping   of   a   school   construction   project  eligible  for  the apportionment of aid pursuant to subdivision six of  section  thirty-six hundred two of the education law, thirty years.   98.  Communication  and  computer  equipment  directly  related to the receipt of wireless 911 calls and the dispatch of emergency services  in response  to  such  call,  including  costs  associated  with  the local government cellular emergency 911 program authorized pursuant to section sixteen hundred eighty-nine-g of the public authorities law, ten years.   * 99. Payment for a retirement incentive program adopted in accordance with the provisions of part A of chapter sixty-nine of the laws  of  two thousand  two  and  payment  for  any  outstanding  obligations  for any retirement incentive program adopted in accordance with any  legislation prior to such date, five years.   * NB There are 2 sub 99's of par a   * 99.  Payment  by  the  city  of  Albany, in the county of Albany, of contributions to the New York state and local police and fire retirement system to reopen the optional twenty year  retirement  plan  to  certain  firefighters  in  the  city  of Albany and to provide additional pension benefits,  pursuant  to  section  three  hundred  eighty-four-e  of  the retirement  and  social  security  law, to firefighters employed by such city, twenty years.   * NB There are 2 sub 99's of par a   * 100.  Certain  retirement prior service contributions. Contributions to the New York state and local police and fire  retirement  system  for benefits provided pursuant to section three hundred eighty-four-e of the retirement  and  social  security  law  that are attributable to service rendered prior to the adoption of such  section,  and  which  are  being amortized  over ten years or less, the lesser of ten years or the period of time remaining to pay such contributions to such retirement system.   * NB There are 2 sub 100's of par a   * 100. Payment by the Ridge Road  fire  district,  in  the  county  of Monroe, of contributions to the New York state and local police and fire retirement  system  to  provide additional pension benefits, pursuant to section  three  hundred  eighty-four-e  of  the  retirement  and  social security  law,  to  all  eligible  firefighters  employed  by  such fire district, five years.   * NB There are 2 sub 100's of par a   * 101. Payment of  certain  negotiated  benefits  by  the  village  of Haverstraw.  Payment  of  negotiated  benefits  pursuant  to  collective bargaining  agreements  to  retiring  or  transferring  village   police officers  in connection with the disbanding of the village of Haverstraw police department, five  years,  except  that  if  the  amount  of  such payments  in  any  fiscal  year  exceeds  one  per centum of the average assessed valuation of such village, ten years.   * NB There are 2 sb 101's   * 101. One or more objects or purposes for which a period of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least thirty-five years, thirty-five years.   * NB There are 2 sb 101's   102. One or more objects or purposes for which a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least forty years, forty years.   103. One or more objects or purposes for which a  period  of  probable usefulness  has  been  determined  under  any  other subdivision of this paragraph to be at least fifty years, fifty years.   * 104. Payments of a targeted retirement  program  by  the  county  of Rockland  incentive payments by the county of Rockland with respect to a targeted retirement program for current employees, ten years.   * NB There are 2 sb 104's   * 104. Payments by the county of Nassau to employees  upon  separation from employment, as may be approved by the county and including, but not limited to, cash payment for separation incentives and/or payment of the monetary  value  of  accrued  and accumulated but unused and unpaid sick leave, personal leave, holiday leave,  vacation  time,  time  allowances granted  in lieu of overtime compensation and any other forms of payment required to be paid to such employees upon separation  from  employment, ten years.   * NB There are 2 sb 104's   * 105.  Payments  by  the  town  of East Hampton, county of Suffolk to employees upon separation from employment, as may  be  approved  by  the town  and  including,  but  not  limited to, cash payment for separation incentives  and/or  payment  of  the  monetary  value  of  accrued   and accumulated  but  unused  and unpaid sick leave, personal leave, holiday leave, vacation time,  time  allowances  granted  in  lieu  of  overtime  compensation  and any other forms of payment required to be paid to such employees upon separation from employment, ten years.   * NB There are 2 sb 105's   * 105.  Payments  by  the town of Stony Point to or for the benefit of employees upon separation from employment, as may  be  approved  by  the town  and  including,  but  not  limited to, cash payment for separation incentives  and/or  payment  of  the  monetary  value  of  accrued   and accumulated  but  unused  and unpaid sick leave, personal leave, holiday leave, vacation time,  time  allowances  granted  in  lieu  of  overtime compensation,  premiums  or contributions with respect to health, dental and vision care insurance plans  for  the  fiscal  year  in  which  such separation occurs, and any other forms of payment required to be paid to or  for  the benefit of such employees in connection with the separation from employment, ten years.   * NB There are 2 sb 105's   * 106. Payments by the town of Southampton to or for  the  benefit  of employees  upon  separation  from  employment, as may be approved by the town and including, but not limited  to,  cash  payment  for  separation incentives   and/or  payment  of  the  monetary  value  of  accrued  and accumulated but unused and unpaid sick leave,  personal  leave,  holiday leave,  vacation  time,  time  allowances  granted  in  lieu of overtime compensation, premiums or contributions with respect to  health,  dental and  vision  care  insurance  plans  for  the  fiscal year in which such separation occurs, and any other forms of payment required to be paid to or for the benefit of such employees in connection with  the  separation from employment, ten years.   * NB There are 4 sb 106's   * 106.  Payments  by the village of Lynbrook, in the county of Nassau, made on or after April first, two thousand  eleven,  to  employees  upon separation  from  employment,  as  may  be  approved by such village and including, but not limited to, cash payment  for  separation  incentives and/or  payment  of  the  monetary  value of accrued and accumulated but unused and unpaid sick leave, personal leave,  holiday  leave,  vacation time,  time  allowances granted in lieu of overtime compensation and any other forms of payment required  to  be  paid  to  such  employees  upon separation from employment, ten years.   * NB There are 4 sb 106's   * 106. Payments by the town of Oyster Bay to employees upon separation from  employment,  as may be approved by the town and including, but not limited to, such payments, cash payment for separation incentives and/or payment of the monetary value of accrued and accumulated but unused  and unpaid  sick  leave,  vacation  time,  and  any  other  forms of payment required to be paid to such employees upon separation  from  employment, ten years.   * NB There are 4 sb 106's   * 106. Any payments by the city of Glen Cove made after January first, two thousand twelve to employees upon separation from employment, as may be  approved by the city and including, but not limited to, cash payment for separation incentives  and/or  payment  of  the  monetary  value  of accrued  and  accumulated  but  unused  and  unpaid sick leave, personal leave, holiday leave, vacation time, time allowances granted in lieu  of overtime compensation and any other forms of payment required to be paid to such employees upon separation from employment, ten years.   * NB There are 4 sb 106's   107.  Payment  by  the  city of Elmira, county of Chemung, of the past service cost due to the  New  York  state  and  local  police  and  fire retirement  system  to  provide  additional pension benefits pursuant to sections three hundred seventy-five-i and three  hundred  seventy-five-j  of  the  retirement  and  social  security  law to eligible firefighters employed by the city of Elmira, ten years.   * 108.  Payments  by  the  town  of  Hempstead,  county  of Nassau, to employees upon separation from employment, as may  be  approved  by  the town  and including, but not limited to, such payments, cash payment for separation incentives and/or payment of the monetary  value  of  accrued and accumulated but unused and unpaid sick leave, vacation time, and any other  forms  of  payment  required  to  be  paid to such employees upon separation from employment, ten years.   * NB There are 2 sb 108's   * 108.  Intangible  assets.  The  acquisition  or  development  of  an intangible  asset  that is classified as a capital asset under generally accepted accounting principles for  municipalities  and  that  has  been determined  to  have  a  useful  life  of  at  least  five  years  by an appropriate engineering or other professional, five years.   * NB There are 2 sb 108's   b. The finance board or other body or official designated by law shall have the power to determine, prior to the contracting of an indebtedness for any object or purpose specified in paragraph a of this section, or a class thereof, the period of probable usefulness thereof, but the period so determined shall in no event exceed the  period  determined  by  this section.  In  those  municipalities  in which the finance board has such power, the finance board may, by resolution, delegate such power to such other body or official as it may designate, in which event such body  or official   shall  exercise  such  power  until  the  finance  board,  by resolution, shall elect to reassume the same. If a body other  than  the finance  board makes such determination it shall do so by resolution and it shall file a certified copy thereof with the  finance  board.  If  an official  makes  such  determination  he  shall  do  so by a certificate properly dated and signed by him, and he  shall  file  such  certificate with the finance board.   c. The agency exercising the power to determine the period of probable usefulness,  pursuant  to  paragraph b above, shall also determine which subdivision of paragraph a of this section applies  to  such  object  or purpose, or class thereof. If the indebtedness which is to be contracted for  such  object  or  purpose,  or class thereof, is to be evidenced by obligations, such determination shall become conclusive upon the sale of such obligations. If a body other than  the  finance  board  makes  such determination it shall do so by resolution and it shall file a certified copy  thereof  with  the  finance  board.  If  an  official  makes  such determination he shall do so by a certificate properly dated and  signed by him, and he shall file such certificate with the finance board.