2023 New York Laws › RPT - Real Property Tax › Article 20 - Construction; Laws Repealed; Effective Date › 2002 - Saving Clause.

§  2002.  Saving  clause.  1.  An  act of the legislature of the years
nineteen hundred fifty-eight or nineteen hundred fifty-nine, which
(a) Repeals or purports to repeal any provision  of  law  codified  or
amended  by  this chapter, shall be legally effective and the provisions
of law so codified or amended by this chapter be  deemed  to  have  been
repealed accordingly by such act of the legislature.
(b) Amends or purports to amend any provision of law codified, amended
or  repealed by this chapter, shall be legally effective and controlling
and
(1) in the case of a provision of law  codified  or  amended  by  this
chapter,  such act also shall be construed as a further amendment of the
corresponding provision as so codified or amended by  this  chapter  and
such  corresponding provision shall be deemed and construed to have been
further amended as though the same had been expressly and  in  terms  so
amended, or
(2)  in  the case of a provision of law repealed by this chapter, such
repealer by this chapter shall not take effect  and  such  amendment  by
such  act  of  the  legislature  shall  be  deemed to amend this chapter
accordingly, given full effect according to its context as if  the  same
had  expressly  and  in  terms  amended  this chapter, and be deemed and
construed to have been inserted in this chapter in juxtaposition to and,
where  appropriate,  as  modifying  the  effect  of  the   corresponding
provision or provisions of this chapter.
(c)  Adds  or  purports  to  add  any  provision  of  law  relating to
assessment or taxation of real property to the tax  law,  the  education
law,  the  village law or any other consolidated or general law shall be
legally effective and also shall be construed as having  been  added  to
this  chapter, given full effect according to its context as if the same
had been added expressly and in terms to this chapter, and be deemed and
construed to have been inserted in this chapter in juxtaposition to and,
where  appropriate,  as  modifying  the  effect  of  the   corresponding
provision or provisions of this chapter.
2. This chapter shall not revive any provision of law which shall have
terminated or expired before the time this chapter takes effect or which
would  otherwise  have  terminated  or  expired,  nor shall this chapter
extend the effective period of any provision of law beyond the time when
it would otherwise terminate or expire.
3. The repeal of sections five-b, five-c, five-f, five-g and five-h of
the tax law by this chapter shall not affect or impair the  validity  or
operation  of any local law, ordinance or resolution adopted pursuant to
any such section. For the purposes of actions or proceedings  which  may
or  have been taken or rights which may or have been granted or obtained
thereunder, such sections of the tax law and such local laws, ordinances
or resolutions shall continue in force and effect as fully  and  to  the
same extent as if such sections of the tax law had not been so repealed.
4. Notwithstanding the repeal of section twenty-two of the tax law and
subdivision  one  of  section thirty-five hundred seven of the education
law by  this  chapter,  all  lands  acquired  by  the  state  after  the
nineteenth  day of April, nineteen hundred fifty for state park purposes
in the town of Gallatin, Columbia county, exclusive of the  improvements
erected  thereon  by the state, shall be subject to taxation and special
ad valorem levies until May first, nineteen hundred sixty, and while any
bonds of union free school district number one of the towns of Dannemora
and Saranac, Clinton county, issued prior to the year  nineteen  hundred
thirty-three remain unpaid, any improvements not erected by the state on
lands owned by it on April twenty-fourth, nineteen hundred thirty-three,
which lands were privately owned and formed part of the taxable property

of  such  district  at  the time of such bond issue, shall be subject to
taxation for school purposes.
5.  The  repeal by this chapter of subdivision six, six-a and seven of
section two of the tax law and the last two sentences of  section  three
of   such  law  and  the  re-enactment  of  the  provisions  thereof  in
subdivisions twelve and seventeen of section one  hundred  two  of  this
chapter  are  intended  to  effectuate  a  continuation and restatement,
without change in substance or effect, of the provisions  of  such  laws
and  the  classification  of  any  property as real property or personal
property, as the  case  may  be,  shall  not  be  broadened,  increased,
discontinued,  diminished,  affected  or  impaired  by  reason  of  such
re-enactment.
6. The repeal by this chapter of section four of the tax law,  section
fifteen  hundred  two  of the education law, section five of the general
municipal law and chapter  four  hundred  twenty-nine  of  the  laws  of
nineteen  hundred  eleven and the re-enactment of the provisions thereof
in  article  four  of  this  chapter  are  intended  to   effectuate   a
continuation  and restatement, without change in substance or effect, of
the provisions of such laws and no exemption heretofore granted shall be
broadened, increased,  discontinued,  diminished  or  impaired,  or  new
exemption granted or authorized by reason of such re-enactment.
7.  Notwithstanding  the provisions of sections five hundred six, five
hundred sixteen, nine hundred twenty or twelve hundred eighteen of  this
chapter  which  require  newspaper  publication  or  posting  of certain
notices on the sign-board maintained at the entrance of  the  office  of
the  town  clerk,  any notice given on or before October first, nineteen
hundred sixty-one, shall be deemed valid and  in  full  compliance  with
such requirements if given pursuant to the law as it existed immediately
prior to the effective date of this chapter.
8.  The use of the term "commissioner" in this chapter shall in no way
extend or  be  construed  to  extend  the  existence  of  the  temporary
commission  created  by  chapter  three hundred forty-six of the laws of
nineteen hundred forty-nine, as amended, nor shall this  chapter  affect
or  impair  any  right, power or duty of any state department or agency,
upon the expiration of the existence of such  temporary  commission,  to
exercise  and  discharge the rights, powers and duties of such temporary
commission.