2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons › 489-HHHH - Administration of the Benefit Program.

§  489-hhhh.  Administration of the benefit program. 1. The department
of finance of any city enacting a local law  pursuant  to  section  four
hundred  eighty-nine-bbbb  of  this title shall have, in addition to any
other functions, powers and duties which have been or may  be  conferred
on it by law, the following functions, powers and duties:
(a)  To  publicize the availability of benefits pursuant to this title
for industrial, commercial and renovation construction work.
(b)  To  receive  and  review   applications   for   certificates   of
eligibility,  issue  such  certificates  where  authorized  pursuant  to
section four hundred eighty-nine-eeee of  this  title,  and  record  the
issuance of such certificates as prescribed in such section.
(c)  To  receive  evidence  of expenditures made for construction, and
where such expenditures do not equal the amount required to qualify  for
exemption  from  or  abatement  or  deferral  of  tax  payments  to take
appropriate action, including but  not  limited  to  denying,  reducing,
suspending, terminating or revoking benefits pursuant to this title.
(d)  To  enter  and  inspect  property  to  determine  whether  it  is
industrial or commercial or mixed-use and to determine whether  (i)  any
such property is being used for any restricted use, or (ii) any property
which  is  the  subject  of  a certificate of eligibility for industrial
construction work is being used as commercial  property,  or  (iii)  any
industrial  or  commercial  property  is  being  used  as residential or
mixed-use property, or (iv) all or part of the nonresidential portion of
mixed-use property is being used as residential property.
(e) To collect all real property taxes for which payment  is  deferred
pursuant to this title.
(f)  To  collect all real property taxes, with interest, due and owing
as a result of reduction, suspension, termination or revocation  of  any
exemption  from  or  abatement  or deferral of taxes granted pursuant to
this title.
(g) To make and promulgate regulations to carry out  the  purposes  of
this  title,  including,  but  not  limited  to,  regulations  requiring
applicants  to  publish   notice   of   their   applications,   defining
manufacturing  and  commercial  activities  and specifying the nature of
work for  which  expenses  may  be  included  in  the  minimum  required
expenditure,  provided,  however,  that  any  regulation  increasing the
minimum required expenditure shall not apply to  any  person  who  is  a
recipient  on  the  effective  date of such regulation. Such regulations
shall include a requirement that with respect to the  construction  work
recipients  and  their  contractors shall be equal opportunity employers
and may also provide that persons  employed  in  the  construction  work
shall  implement  a  training  program  for  economically  disadvantaged
persons enrolled  or  eligible  to  be  enrolled  in  training  programs
approved by the department of labor.