NY Real Prop Tax L § 201 (2021)
2021 New York Laws RPT - Real Property Tax Article 2 - State Board 201 - Assumption of Responsibilities by the Department of Taxation and Finance.

§  201.  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 article.   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 department.  (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.   10.  No  action  or  proceeding  pending on the effective date of this section, brought  by  or  against  the  state  board  of  real  property services, the office of real property services or its executive director shall  be affected by any provision of this section, but the same may be prosecuted  or  defended  in  the  name  of  the  commissioner  or   the department.  In all such actions and proceedings, the commissioner, upon application of the court, shall be substituted as a party.   11. All appropriations or reappropriations made to the office of  real property  services to the extent of remaining unexpended or unencumbered balance thereof, whether allocated or unallocated and whether  obligated or unobligated, are hereby transferred to and made available for use and expenditure by the department subject to the approval of the director of the  budget  for  the same purposes for which originally appropriated or reappropriated and shall be payable on vouchers certified or approved by the commissioner on audit and warrant of the comptroller.   12. All assets and liabilities of the office of real property services are hereby transferred to and assumed by the department.