reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1618 - Equalization.

§ 1618. Equalization. 1. The commissioner shall establish equalization
rates  for  a  consolidated  assessing  unit  in  the manner provided by
article twelve of this chapter, except as  otherwise  provided  by  this
section.
2.  Once  the  first final assessment roll of a consolidated assessing
unit has been completed and filed, each market  value  survey  commenced
thereafter shall be conducted with respect to the consolidated assessing
unit   as   a  whole,  rather  than  with  respect  to  the  constituent
municipalities.
3. Beginning with the first equalization rate which is  based  upon  a
market  value  survey  of  a consolidated assessing unit as a whole, the
commissioner shall establish equalization  rates  for  the  consolidated
assessing  unit  as  a whole, and shall not establish such rates for the
constituent municipalities.
4. For purposes of the review and  establishment  of  an  equalization
rate  for a consolidated assessing unit, the consolidated assessing unit
shall have the rights that would otherwise be applicable to  a  city  or
town, including:
(a)  The  notice  of completion of the tentative equalization rate for
the consolidated assessing unit shall be directed  to  the  consolidated
assessing unit.
(b)  The  consolidated  assessing  unit  shall  be  entitled to file a
complaint with respect to such rate.
(c) The certificate of final  equalization  rate  for  a  consolidated
assessing unit shall be filed with the consolidated assessing unit.
5. When the commissioner has established a final equalization rate for
a  consolidated  assessing  unit  as a whole, school district and county
taxes within  the  consolidated  assessing  unit  shall  be  apportioned
without the use of equalization rates, notwithstanding the provisions of
articles eight and thirteen of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1622 - Dissolution of Consolidated Assessing Unit.

§ 1622. Dissolution of consolidated assessing unit. 1. Any constituent
  municipality  may withdraw from the consolidated assessing unit by local
  law, provided that such withdrawal shall be effective no sooner than one
  year after the date on which such local law shall have been  filed  with
  the department of state.
2.  Upon  the adoption of a local law of withdrawal by any constituent
  municipality, the consolidated assessing unit shall be  dissolved  sixty
  days  after  the  filing  and  completion  of  the  next  ensuing  final
  assessment roll. In order for the remaining cities and towns  to  remain
  eligible for the benefits of this article thereafter, a new consolidated
  assessing unit must be created in the manner prescribed by this article.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1624 - Construction of Article.

§  1624.  Construction  of  article. 1. The provisions of this article
  shall be construed liberally, it being the intention of the  legislature
  that the creation of consolidated assessing units should be encouraged.
2.  For purposes of any law pertaining to assessment administration or
  related matters, including public access to records, a  reference  to  a
  "municipal corporation," a "municipality," a "local government," a "city
  or  town,"  or  a  similar  reference  shall  be  construed to include a
  consolidated  assessing  unit  as  well,  unless  the  context  requires
  otherwise.
2023 New York Laws › RPT - Real Property Tax › Article 18 - Preservation of Class Share of Taxes in Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special A › 1803 - Base Proportions and Adjusted Proportions; Determinations.

§  1803. Base proportions and adjusted proportions; determinations. 1.
Base proportion. The legislative body of  each  special  assessing  unit
shall establish the base proportion for each class and a base proportion
for  each  class  for  each  portion  and  each  town and county special
district and zone of assessment included within its boundaries.
2. Adjusted proportions. (a) For assessment rolls prepared during  and
after   nineteen   hundred   eighty-two   and  before  nineteen  hundred
ninety-one, and for assessment rolls prepared after two thousand one for
purposes  of  all  county  and  town  special  districts  and  zones  of
assessment,  the  legislative  body of each special assessing unit shall
adjust such base proportions to reflect the addition to  the  assessment
roll  of new property, additions to or improvements of existing property
or formerly exempt property or the full or partial removal from the roll
of property by reason of fire, demolition, destruction or new  exemption
or  any  change in the class designation of any parcel of real property;
provided, however, that the legislative body of each  special  assessing
unit  may  further  alter  the  base  proportions,  as  so  adjusted, in
accordance with the provisions of paragraph (b) of this subdivision.
(b) Any further such alterations for any class in  any  year  may  not
exceed five percent of the base proportions or adjusted proportions used
for  the  immediately preceding tax levy, provided that in each year the
sum of any such proportions for such special assessing unit  or  portion
thereof,  or  town  or  county  special  district  or zone of assessment
included therein, shall equal  one.  Such  alterations  may  vary  among
portions and among town and county special districts; provided, however,
that  for town and county special districts and zones of assessment, any
such alterations shall not be inconsistent with any changes in the value
of the class in the special district as indicated by the assessed  value
of  the  class  in  the  special  district  and  the most relevant class
equalization rates certified by the  commissioner  pursuant  to  section
twelve hundred twelve of this chapter.
3.  Town and county special districts. For purposes of town and county
special districts that are not portions, the base  proportion  shall  be
determined by using the final assessment roll filed in calendar year two
thousand  one.  The  base proportion of a zone of assessment established
from the territory of a prior district,  as  such  term  is  defined  in
paragraph  (f) of subdivision one of section four of chapter six hundred
eighty-five of the laws of two thousand three, shall  be  determined  by
using  the  base proportion of the prior district with such adjustments,
if any as are required  by  paragraph  a  of  subdivision  two  of  this
section.
2023 New York Laws › RPT - Real Property Tax › Article 18 - Preservation of Class Share of Taxes in Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special A › 1804 - Commissioner Certifications.

§ 1804. Commissioner certifications. For the assessment roll completed
  and  filed  in  the  year nineteen hundred eighty-nine and for each roll
  thereafter, the  commissioner  shall  certify  to  the  chief  executive
  officer  and  legislative body of each special assessing unit, the class
  equalization rate for each class in such special assessing unit and each
  portion thereof.
2023 New York Laws › RPT - Real Property Tax › Article 19 - Preservation of Class Share of Taxes Other Than in Special Assessing Units › 1905-A - Commissioner Certifications for Assessment Rolls Completed During and After Nineteen Hundred Eighty-Nine.

§  1905-a.  Commissioner certifications for assessment rolls completed
during and after nineteen hundred eighty-nine.  (a)  For  each  approved
assessing  unit  and  eligible  non-assessing unit village for which the
commissioner certified adjusted homestead base proportions and  adjusted
non-homestead base proportions in the year nineteen hundred eighty-nine,
the  commissioner  shall  determine  and  certify as provided by article
twelve of this chapter the class equalization rate  for  each  class  in
such approved assessing unit and each portion thereof and for each class
in  such  eligible  non-assessing  unit  village  on the assessment roll
completed and filed in the year nineteen hundred  eighty-nine  and  each
roll thereafter.
(b)  For each other approved assessing unit and eligible non-assessing
unit village which  has  adopted  the  provisions  of  section  nineteen
hundred  three  of  this  article,  the commissioner shall determine and
certify,  as  provided  by  article  twelve  of  this   chapter,   class
equalization  rates  for  such  approved assessing unit and each portion
thereof  and  for  such  eligible  non-assessing  unit  village  for  an
assessment  roll filed no later than the sixth year following the filing
of the first assessment roll to which the provisions of section nineteen
hundred three of this article are applicable, and for  each  roll  filed
thereafter.
2023 New York Laws › RPT - Real Property Tax › Article 20 - Construction; Laws Repealed; Effective Date › 2000 - Severability.

§ 2000.  Severability.  If any clause, sentence, paragraph, section or
  part  of  this  chapter  shall  be  adjudged  by  any court of competent
  jurisdiction to be invalid, such judgment shall not  affect,  impair  or
  invalidate the remainder thereof, but shall be confined in its operation
  to  the  clause,  sentence,  paragraph, section or part thereof directly
  involved in the controversy in  which  such  judgment  shall  have  been
  rendered.
2023 New York Laws › RPT - Real Property Tax › Article 20 - Construction; Laws Repealed; Effective Date › 2004 - Preservation of Rights of State.

§  2004.  Preservation  of rights of state.  2. This chapter shall not
  affect the manner or time of payment of amounts payable to the state  by
  certain  counties  on  account  of bonds issued for highway construction
  purposes pursuant to chapter four hundred  sixty-nine  of  the  laws  of
  nineteen hundred six, as amended.
2023 New York Laws › RPT - Real Property Tax › Article 20 - Construction; Laws Repealed; Effective Date › 2006 - Exceptions.

§  2006.   Exceptions.   This chapter shall not be deemed to repeal or
  otherwise affect the provisions of any special or local law or ordinance
  or of any county, city or village charter,  or  other  special  form  of
  government,  it  being  the  intention  of the legislature that the same
  shall continue in full force and effect until and unless otherwise  duly
  amended, repealed or affected.
2023 New York Laws › RPT - Real Property Tax › Article 20 - Construction; Laws Repealed; Effective Date › 2008 - Effect of Chapter.

§  2008.   Effect of chapter.  1.  Provisions of this chapter that are
  substantially the same in substance and effect as  those  which  are  in
  force  immediately  prior to the time this chapter shall take effect and
  which are repealed by this chapter are intended to be codifications  and
  continuations of such latter provisions of law and not new enactments.
2.    Reference  in any general, special or local law, county, city or
  village  charter  or  other  special  form  of  government,   ordinance,
  resolution,  rule,  regulation  or  document to any provision of the tax
  law, education law, village law, general municipal  law,  or  other  law
  repealed  by  this chapter, in force at the time this chapter shall take
  effect, shall be deemed and construed  to  refer  to  the  corresponding
  provision  of  the  real  property  tax  law,  as  re-enacted, codified,
  modified or amended by this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 20 - Construction; Laws Repealed; Effective Date › 2010 - Pending Actions and Proceedings.

§  2010.    Pending actions and proceedings.   No action or proceeding
  pending at the time  when  this  chapter  shall  take  effect  shall  be
  affected  by  any  provision  of  this  chapter,  but  the  same  may be
  prosecuted, defended or  enforced  as  if  this  chapter  had  not  been
  enacted.
2023 New York Laws › RPT - Real Property Tax › Article 20 - Construction; Laws Repealed; Effective Date › 2012 - Existing Rights and Remedies Preserved.

§ 2012.  Existing rights and remedies preserved.  No existing right or
  remedy of any character shall be lost, impaired or affected by reason of
  this  chapter,  nor shall the validity of any action taken by any public
  official under the law in force  immediately  prior  to  the  time  this
  chapter shall take effect be affected by the enactment of this chapter.
2023 New York Laws › RCO - Religious Corporations › Article 1 - Short Title and Definitions › 2 - Definitions.

§  2.  Definitions.    A "Religious Corporations Law corporation" is a
  corporation created for religious purposes to which this chapter applies
  under section two-a  of  this  chapter.  Unless  the  context  otherwise
  requires,  whenever  "religious corporation" or "corporation" is used in
  this chapter,  such  term  shall  mean  a  "Religious  Corporations  Law
  corporation".
An  "incorporated church" is a religious corporation created to enable
  its members to meet for divine worship or other religious observances.
An "unincorporated  church"  is  a  congregation,  society,  or  other
  assemblage  of  persons  who  are accustomed to statedly meet for divine
  worship or other religious observances, without having been incorporated
  for that purpose.
The term "clergyman" and the term "minister" include a duly authorized
  pastor, rector, priest,  rabbi,  pandit,  swami,  guru,  granthi,  imam,
  moulvi,  maulana  and  a  person having authority from, or in accordance
  with, the rules and regulations of the governing ecclesiastical body  of
  the  denomination  or  order,  if  any,  to which the church belongs, or
  otherwise from the church or synagogue to preside over  and  direct  the
  spiritual affairs of the church or synagogue.
The  term  "funeral  entity" means a person, partnership, corporation,
  limited  liability  company  or  other  form  of  business  organization
  providing  funeral  home services, or owning, controlling, conducting or
  affiliated with a funeral home, any subsidiary thereof  or  an  officer,
  director  or stockholder having a ten per centum or greater proprietary,
  beneficial, equitable or credit interest in a funeral home.
2023 New York Laws › RCO - Religious Corporations › Article 1 - Short Title and Definitions › 2-A - Application.

§  2-a.  Application.  This  chapter  applies (a) to every corporation
  heretofore or hereafter formed under this  chapter,  and  (b)  to  every
  corporation  formed under any other statute or special act of this state
  which would, if it were to be formed currently under the  laws  of  this
  state, be formed under this chapter, and (c) to every corporation formed
  under  laws other than the statutes of this state which is authorized to
  conduct or which conducts activities in this state and which  would,  if
  it  were  to be formed currently under the laws of this state, be formed
  under this chapter.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 3 - Filing and Recording Certificates of Incorporation of Religious Corporations.

§  3.  Filing and recording certificates of incorporation of religious
  corporations.  The  certificate  of   incorporation   of   a   religious
  corporation shall be acknowledged or proved before an officer authorized
  to  take  the  acknowledgment  or  proof of deeds or conveyances of real
  estate, to be recorded in the county in which the  principal  office  or
  place  of  worship of said corporation is or is intended to be situated,
  and shall be filed and recorded in the  office  of  the  clerk  of  said
  county.  If  there  is not, or is not intended to be, any such office or
  place of worship, the certificate shall be filed  and  recorded  in  the
  office  of the secretary of state. Where a religious corporation removes
  to another county within the state a duplicate copy of  its  certificate
  of  incorporation  together with a statement of such removal duly signed
  and acknowledged by the directors and officers of said  corporation  may
  be  filed  in  the  office  of  the clerk of said county to which it has
  removed.
The recording of any certificate of a religious corporation  organized
  under  provisions  of  "An  act  to  provide  for  the  incorporation of
  religious societies," passed April fifth, eighteen hundred and thirteen,
  and of the acts amending the same, in the office of a clerk of a  county
  prior  to  the  passage  of  chapter thirty-five of the laws of eighteen
  hundred and ninety-seven, instead of in the office of  the  register  of
  such  county,  shall  be  regarded  and  construed and such recording is
  hereby declared to be of the same validity, force and  effect  as  would
  have  been  the  recording of such certificate in the proper office. And
  every act, deed, matter and  thing  done  or  performed  by  every  such
  religious  society or corporation since the recording of its certificate
  in the office of said county clerk is  hereby  ratified,  confirmed  and
  declared  to  be as valid in all respects as if the said certificate had
  been properly and appropriately recorded in the office of  the  register
  of  the  county  in  which  said  religious  society  or corporation was
  organized; but this section shall not  affect  any  suit  or  proceeding
  already commenced arising out of such original mistake.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 4 - Property of Unincorporated Society Transferred by Its Incorporation.

§   4.   Property   of   unincorporated  society  transferred  by  its
  incorporation. All the temporalities and property of  an  unincorporated
  church, or of any unincorporated religious society, body, association or
  congregation,   shall,   on   the   incorporation  thereof,  become  the
  temporalities  and  property   of   such   corporation,   whether   such
  temporalities  or property be given, granted or devised directly to such
  unincorporated church, society, body, association or congregation, or to
  any other person for the use or benefit thereof.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 4-A - Age Qualifications of Voters.

§ 4-a. Age qualifications of voters. To vote at a corporate meeting of
  a   corporation  to  which  this  chapter  applies,  persons,  otherwise
  qualified  to  vote,  shall  be  of  full  age  unless   (1)   the   age
  qualifications for voting at corporate meetings are fixed by or pursuant
  to  an  applicable  provision in articles three through nineteen of this
  chapter, or (2) in the absence of such  provision,  the  certificate  of
  incorporation  or  a  by-law  adopted by the members of such corporation
  specifies an age, less than full age  but  not  less  than  the  age  of
  sixteen years, at which persons otherwise qualified to vote at corporate
  meetings, shall be entitled to vote for all purposes or as to particular
  types or classes of matters to be acted on at such meetings.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 5-A - Investment of Funds.

§  5-a.  Investment  of  funds.  Subject  to the discipline, rules and
  usages of the corporation and of the ecclesiastical governing  body,  if
  any,  to which the corporation is subject and subject to the limitations
  and conditions contained in any gift, devise or bequest, and subject  to
  any applicable provisions of law with respect to the investment of funds
  for the perpetual care and maintenance of cemetery lots, the trustees of
  every  religious  corporation,  created by or under a general or special
  law, may invest the  funds  of  such  corporation  in  such  securities,
  investments  or  other  property,  real  or  personal, located within or
  without the state of New York, as to them shall seem  advisable  without
  being restricted to those classes of securities which are lawful for the
  investment  of trust funds under the laws of this state. The trustees of
  an incorporated Roman Catholic church, or of a Ruthenian Greek  Catholic
  church,  shall  not  invest  its  funds as in this sub-division provided
  without the consent of the archbishop or bishop of the diocese to  which
  such  church  belongs  or  in case of their absence or inability to act,
  without the consent of  the  vicar  general  or  administrator  of  such
  diocese.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 6 - Acquisition of Property by Religious Corporations for Branch Institutions; Establishment, Maintenance and Management Thereof.

§  6.  Acquisition  of  property  by religious corporations for branch
  institutions; establishment, maintenance  and  management  thereof.  Any
  religious  corporation may acquire property for associate houses, church
  buildings,  chapels,  mission-houses,  school-houses   for   Sunday   or
  parochial  schools, or dispensaries of medicine for its ministers, their
  wives, husbands and dependent children and for the poor, or property for
  the residence of its ministers,  their  wives,  husbands  and  dependent
  children,  teachers or employees, or property for a home for the aged or
  nursery school or day care center. The persons attending public  worship
  in  any  such associate house, mission-house, church building, or chapel
  connected therewith shall not by  reason  thereof  have  any  rights  as
  members  of  the  parent corporation. The persons statedly worshiping in
  any such house, mission-house, church building or chapel may,  with  the
  consent   of   the  trustees  of  such  corporation,  become  separately
  incorporated as a church, and the parent corporation may,  in  pursuance
  of  the provisions of law regulating the disposition of real property by
  religious corporations, rent or convey to the new corporation,  with  or
  without  consideration,  any  such  associate  house,  church  building,
  chapel, mission-house, school-house or dispensary and the lot  connected
  therewith,  subject  to  such  regulations as the trustees of the parent
  corporation may make. Any religious  corporation  shall  have  power  to
  establish,  maintain  and  manage by its trustees or other officers as a
  part of its religious purpose a home for the aged or nursery  school  or
  day  care center, and may take and hold by conveyance, donation, bequest
  or devise real and personal property for such purpose, and may  purchase
  and may erect suitable buildings therefor. Any such corporation may take
  and  hold  any  grant,  donation,  bequest or devise of real or personal
  property heretofore or hereafter made upon trust, and apply the same, or
  the income thereof,  under  the  direction  of  its  trustees  or  other
  officers, for the purpose of establishing, maintaining and managing such
  a  home,  school or center and for the erection, preservation, repair or
  extension of any building or buildings for such purpose.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 7-A - Deeds for Cemetery Purposes; Presumption.

§  7-a.  Deeds  for  cemetery  purposes;  presumption.  Every  deed of
  conveyance of real property to a religious corporation used for cemetery
  purposes, whether heretofore or hereafter recorded, shall be presumptive
  evidence that the conveyance vested in the grantee and its successors  a
  fee  simple  absolute  in the premises therein described, subject to the
  limitations and conditions therein prescribed, and that all  proceedings
  prior  thereto,  including  the  consent of the court, if required, were
  regular and in accordance  with  all  the  provisions  of  law  relating
  thereto.  At  the  expiration of twenty years from the date of record of
  any such conveyance, heretofore or hereafter recorded, such  presumption
  shall be conclusive.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 8 - Lot Owners' Rights.

§  8.  Lot  owners'  rights.  Lots  in  such  cemeteries shall be held
  indivisible, and upon the decease of a proprietor of such lot the  title
  thereto shall descend to his heirs-at-law or devisees, subject, however,
  to  the  following  limitations and conditions: If he leaves a widow and
  children, they shall have in common the possession, care and control  of
  such  lot  during  her  life.  If he leaves a widow and no children, she
  shall have the possession, care and control of such lot during her life.
  If he leaves children and no widow, they, or the survivor of them, shall
  in common have the possession, care and control of such lot  during  the
  life  of  the survivor of them. The parties having such possession, care
  and control of such lot during the term thereof, may  erect  a  monument
  and make other permanent improvements thereon.  The widow shall have the
  right  of  interment, for her own body in such lot, or in a tomb in such
  lot and a right to have her body remain permanently interred or entombed
  therein, except that her body may be removed  therefrom  to  some  other
  family  lot or tomb with the consent of her heirs. At any time when more
  than one person is entitled to the possession, care or control  of  such
  lot,  the  persons so entitled thereto shall designate in writing to the
  religious corporation which of their number shall represent the lot, and
  on their failure to designate, the board of trustees or directors of the
  corporation shall enter of record which of said parties shall  represent
  the lot, while such failure continues. The widow may at any time release
  her  right  in such lot, but no conveyance or devise by any other person
  shall deprive her of such right.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 10 - Acquisition of Property by Two or More Religious Corporations for a Common Parsonage.

§  10.  Acquisition  of property by two or more religious corporations
  for a common parsonage.  Two or more religious corporations may  acquire
  such  real  property as may be necessary for use as a parsonage, and the
  right, title and interest  of  each  corporation  therein  shall  be  in
  proportion  to  its  contribution  to  the  cost  of  such property. The
  trustees of each corporation shall, from time to time,  appoint  one  of
  their  number to be a trustee of such common parsonage property, to hold
  office during the pleasure of  the  appointing  trustees  or  until  his
  successor  be  appointed.  The trustees so appointed shall have the care
  and management of such property and may make such improvements thereupon
  as they deem necessary, and determine the proportion of the  expense  of
  the  maintenance  thereof  which  each corporation shall bear. If at any
  time either of such corporations acquires or desires to acquire for  its
  own  exclusive  use  as  a  parsonage  other  real  property, it may, in
  pursuance of the provisions of law, relating to the disposition of  real
  property by religious corporations, sell and convey its interest in such
  common  parsonage  property to any one or more of the other corporations
  having an interest therein.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 11 - Correction and Confirmation of Conveyances to Religious Corporations.

§   11.  Correction  and  confirmation  of  conveyances  to  religious
  corporations.   If,  in  a  conveyance  of  real  property,  or  in  any
  instrument  intended to operate as such, heretofore or hereafter made to
  a religious corporation, its corporate name is  not  stated  or  is  not
  correctly  stated,  but  such  conveyance  or  instrument  indicates the
  intention of the  grantor  therein  to  convey  such  property  to  such
  corporation,  and  such  corporation  has  entered  into  possession and
  occupation of such property, any officer of the  corporation  authorized
  so  to do by its trustees may record in the office where such conveyance
  or instrument is recorded a statement, signed and acknowledged by him or
  proved, setting forth the date of such  conveyance  or  instrument,  the
  date  of  record  and the number and page of the book of record thereof,
  the name of the grantor, a  description  of  the  property  conveyed  or
  intended  to  be  conveyed, the name of the grantee as expressed in such
  conveyance or instrument, the correct name of such corporation, the fact
  of authorization by the trustees of the corporation, to make and  record
  such  statement,  and  that the grantor in such conveyance or instrument
  intended thereby to convey such property to such corporation as the said
  officer verily believes, with the reason for such belief. Such statement
  so signed and acknowledged or proved shall be recorded with the  records
  of deeds in such office, and indexed as a deed from the grantee as named
  in  such  instrument  or  in  such  conveyance  to such corporation. The
  register or clerk, as the case may be, shall note the recording of  such
  statement  on  the  margin of the record of such conveyance, and for his
  services shall be entitled to receive the  fees  allowed  for  recording
  deeds.  Such  statement  so  recorded shall be presumptive evidence that
  such matters therein stated are true, and that such corporation was  the
  grantee  in  the  original  instrument  or  conveyance.  All conveyances
  heretofore made, or  by  any  instrument  intended  to  be  made,  to  a
  religious  corporation  of real property appropriated to the use of such
  corporation, or entitled to be so appropriated, are hereby confirmed and
  declared valid and effectual, notwithstanding any defect in the form  of
  the conveyance or the description of the grantee therein.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 14 - Judicial Investigation of Amount of Property of Religious Corporations.

§  14.  Judicial  investigation  of  amount  of  property of religious
  corporations.  The supreme court at a special term, held in the judicial
  district in which the principal place of worship or of holding corporate
  meetings of a  religious  corporation  is  situated,  may  require  such
  corporation  to  make and file an inventory of its property, verified by
  its trustees or a majority of them, on the written  application  of  the
  attorney-general,  stating  that,  from his knowledge, or on information
  and belief, the value of the property held by such  corporation  exceeds
  the  amount  authorized by law. On presentation of such application, the
  court shall order that a notice of at least eight days, together with  a
  copy of the application, be served upon the trustees of the corporation,
  requiring  them  to show cause at a time and place therein specified why
  they should not make and file such inventory and  account.  If,  on  the
  hearing of such application, no good cause is shown to the contrary, the
  court may make an order requiring such inventory or account to be filed,
  and  may  also  proceed to take and state the amount of property held by
  the corporation, and may appoint a referee for that  purpose;  and  when
  such  account  is  taken  and  stated,  after  hearing  all  the parties
  appearing on the application, the court may enter an  order  determining
  the amount of property so held by the corporation and its annual income,
  from which order an appeal may be taken by any party aggrieved as from a
  judgment  of the supreme court in an action tried therein before a court
  without a jury. No corporation shall be required to make and  file  more
  than  one  inventory  and  account  in any one year, or to make a second
  account and inventory while proceedings are pending for the statement of
  an account under this section.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 17 - Property of Extinct Free Baptist Churches.

§  17.  Property  of  extinct Free Baptist churches. The property both
  real and personal, belonging to or held in trust for  any  Free  Baptist
  church,  or  Free  Baptist religious society organized under the laws of
  the state of New York, that has become, or shall become  extinct,  shall
  vest  in  and  become  the  property of the Central association existing
  under the laws of the state of New York, and its successors and assigns;
  provided that this section shall not affect the  reversionary  interests
  of  any  person  in such property, nor the interests of any incorporated
  association; and any Free  Baptist  church  or  Free  Baptist  religious
  society  becoming  extinct  or about to disband or disorganize may, by a
  vote of two-thirds of its members  present  and  voting  therefor  at  a
  meeting  regularly  called  for that purpose assign, transfer, grant and
  convey all its temporalities to and place the same in the possession  of
  the  Central  association  existing  under  the laws of the state of New
  York.
A Free Baptist church or Free  Baptist  religious  society  which  has
  failed  for  two  consecutive  years  next  prior  thereto  to  maintain
  religious services according to the custom and usages  of  Free  Baptist
  churches,  or  has less than thirteen resident attending members, paying
  annual pew rental or making annual contributions  towards  its  support,
  may  be declared extinct in the following manner, viz.: Upon such notice
  as the court may prescribe,  and  upon  application  made  by  petition,
  stating  fully  the  facts  in the case, and on evidence being furnished
  that the said Free Baptist church or Free Baptist religious society  has
  ceased to hold religious services in and use said property for religious
  worship or service for a term of two years previous to such application,
  the supreme court, at a term thereof held in the judicial district where
  such  property  is situated, may grant an order declaring such church or
  society extinct, and thereon direct that all its temporalities shall  be
  transferred  to,  and  thereupon  shall  be  taken  possession of by the
  Central association of the state of New York, or directing that the same
  be sold in the manner directed by said  order,  and  that  the  proceeds
  thereof,  after  the  payment of the debts of such church or society, be
  paid over to the Central association of  the  state  of  New  York.  All
  property  and  proceeds from the sale of property so transferred to said
  association shall be used and applied for the purposes  for  which  said
  Central association of the state of New York was organized and shall not
  be directed to any other purpose.
The First Free Will Baptist church of the city of New York, located in
  the  borough of Manhattan, shall in no way be amenable to the provisions
  of this section.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 17-B - Property of Extinct Presbyterian Churches in Connection With the General Assembly of the Presbyterian Church (u.s.a.).

§  17-b.  Property of extinct Presbyterian churches in connection with
  the General Assembly of the Presbyterian Church (U.S.A.).  Whenever  the
  presbytery  having  jurisdiction  over a particular church in connection
  with the General Assembly of the Presbyterian Church (U.S.A.)  dissolves
  or  declares  extinct  the  particular  church,  upon  petition  by  the
  presbytery to the supreme or county court and upon satisfactory proof of
  the facts leading to said dissolution, the court shall have jurisdiction
  to grant an order to the effect that all property of whatever kind which
  may have belonged to, or have been held by, said church  shall  vest  in
  the presbytery of jurisdiction in as full and ample a manner as the same
  shall  theretofore  have  been  vested  in  the church so declared to be
  dissolved  and  extinct.  The  stated  clerk  of   the   presbytery   of
  jurisdiction  shall  record  in the office of the county clerk, in which
  the church is located,  a  certified  copy  of  the  resolution  of  the
  presbytery   declaring   such   church   extinct  and  the  court  order
  transferring the title of the church property; and the recording of such
  a resolution and court order shall be proof of the vesting of the  title
  of the real property of such church in the presbytery of jurisdiction.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 18 - Dissolution of Religious Corporations.

§  18.  Dissolution  of religious corporations. Whenever any religious
  corporation shall cease to act in its corporate capacity and keep up the
  religious services; it shall be lawful for the  supreme  court  of  this
  state,  upon  the  application of a majority of the trustees thereof, in
  case said court shall deem it proper so to do, to  order  and  decree  a
  dissolution of such religious corporation, and for that purpose to order
  and  direct  a  sale and conveyance of any and all property belonging to
  such corporation, and after providing for the ascertaining  and  payment
  of  the  debts of such corporation, and the necessary costs and expenses
  of such sale and proceedings for dissolution, so far as the proceeds  of
  such  sale shall be sufficient to pay the same; such court may order and
  direct any surplus of such proceeds remaining after paying  such  debts,
  costs  and  expenses,  to  be devoted and applied to any such religious,
  benevolent, or charitable objects or purposes as the said  trustees  may
  indicate by their petition and the said court may approve.
Such  application  to  said  court  shall  be  made  by petition, duly
  verified by said trustees, which petition  shall  state  the  particular
  reason  or  causes  why  such  sale  and  dissolution  are  sought;  the
  situation, condition  and  estimated  value  of  the  property  of  said
  corporation,  and  the  particular  object  or  purposes  to which it is
  proposed to devote any surplus of the proceeds  of  such  property;  and
  such petition shall, in all cases, be accompanied with proof that notice
  of  the  time  and place of such intended application to said court, has
  been  duly  published  once  in  each  week  for  at  least  four  weeks
  successively,  next preceding such application, in a newspaper published
  in the county where such corporation is located.
In case there shall be  no  trustees  of  such  religious  corporation
  residing  in  the  county  in  which  such  corporation is located, such
  application may be made, and such proceedings taken, by  a  majority  of
  the members of such religious corporation residing in such county.
In  case such corporation is under the jurisdiction of an incorporated
  ecclesiastical governing body such application  may  be  made  and  such
  proceedings  taken  by  such incorporated ecclesiastical governing body,
  provided the trustees or other officers  or  surviving  members  of  the
  local church shall refuse to act after request has been duly made by the
  governing  body,  and  in such case the proceeds shall be turned over to
  said governing body.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 19 - Corporations for Organizing and Maintaining Mission Churches and Sunday Schools.

§ 19. Corporations for organizing and maintaining mission churches and
  Sunday schools. Ten or more members of two or more incorporated churches
  may  become  a corporation for the purpose of organizing and maintaining
  mission churches and Sunday schools, and of acquiring property therefor,
  by executing a certificate stating the name  of  such  corporation,  the
  city in which its principal office or church or school is or is intended
  to be located; the number of trustees to manage its affairs, which shall
  be  three, six or nine, and the names of the trustees for the first year
  of its existence, which certificate shall be acknowledged or proved  and
  filed  as  hereinbefore provided.  Whenever a mission church established
  by such corporation becomes self-sustaining,  such  mission  church  may
  become  incorporated  and shall be governed under the provisions of this
  chapter for  the  incorporation  and  government  of  a  church  of  the
  religious denomination to which such mission church belongs, and thereon
  such  parent  corporation  may  convey  to  such incorporated church the
  property connected therewith.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 21 - Corporations for Acquiring Camp-Meeting Grounds for the Reformed Methodist Denomination.

§ 21. Corporations for acquiring camp-meeting grounds for the Reformed
  Methodist  denomination.  The  visiting  elder  of  a  visiting  elder's
  district, erected by an annual  conference  of  the  Reformed  Methodist
  denomination,  and three members or more in good and regular standing of
  three or more churches of such denomination, may become incorporated for
  the purposes of acquiring, maintaining and improving real  property,  to
  be  used  as  a  camp  ground  for  camp-meeting purposes, by executing,
  acknowledging and filing a certificate stating the name  and  object  of
  the corporation to be formed, the name of such annual conference, and of
  such  visiting  elder's  district,  the names, residences and particular
  church membership of the signers thereof, the number of trustees of such
  corporation, which shall be three, or some multiple of three,  not  more
  than  twenty-one,  the  names of such trustees, designating one-third to
  hold office for three years, one-third to hold office for two years, and
  one-third to hold office for one year.  On filing such certificate,  the
  visiting  elder  and the trustees named therein, and their successors in
  office, shall be a corporation by the name and for the purposes  therein
  stated. A person holding property in trust for camp-meeting purposes for
  the   Reformed   Methodist  denomination,  may  convey  the  same  to  a
  corporation formed for the purpose of acquiring such property within the
  visiting elder's district where the property is situated. Meetings  held
  under the direction of such a corporation upon camp grounds owned by it,
  shall be deemed religious meetings within the religious law, relating to
  the  disturbance of religious meetings.  Whenever such a corporation, or
  any camp ground association of the Reformed Methodist denomination, owns
  land bordering upon any navigable waters to  be  used  for  camp-meeting
  purposes  only, such corporation or association may regulate or prohibit
  the landing of persons or vessels at the wharves, piers or  shores  upon
  such grounds during the holding of religious services thereon.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 21-A - Corporations for Acquiring Lands for Parsonage or Camp-Meeting Purposes for the Free Methodist Denomination.

§ 21-a. Corporations for acquiring lands for parsonage or camp-meeting
  purposes  for  the Free Methodist denomination. The district elder and a
  majority of the stewards residing  in  the  district  elder's  district,
  elected   by   an   annual  conference  of  the  Free  Methodist  Church
  denomination, may become incorporated, for  the  purpose  of  acquiring,
  maintaining and improving real property, to be used for the purpose of a
  district  elder's  parsonage  or  for camp-meeting purposes, or for both
  such purposes, by acknowledging and filing a  certificate,  stating  the
  name  and object of the corporation, the name of such annual conference,
  and of  such  district  elder's  district,  the  names,  residences  and
  official  relations  to such district of the signers thereof, the number
  of trustees of  said  incorporation,  which  shall  be  three,  or  some
  multiple  of  three,  not  to exceed twelve, the names of such trustees,
  designating one-third to hold office for three years, one-third to  hold
  office for two years and one-third to hold office for one year.
On filing such certificate, the district elder and all the stewards of
  such  district,  by  virtue  of  their  respective  offices,  shall be a
  corporation by the name, and for the purposes therein  stated,  and  the
  persons therein named as trustees shall be the first trustees thereof.
A  person holding property in trust for the purpose of a parsonage for
  the district elder of the district, or for camp  meeting  purposes,  and
  his  successors  in  office, for the Free Methodist church denomination,
  may convey the same to a  corporation  organized  for  this  purpose  of
  acquiring  property  within  the  district  in  which  such  property is
  situated.
Meetings held under the  direction  of  such  corporation,  upon  camp
  grounds  owned  by  such  corporation,  shall  be deemed to be religious
  meetings, within the provisions of the law relating to  the  disturbance
  of religious meetings.
When  such  corporation or camp ground association owns land bordering
  on any navigable waters to be used for camp meeting purposes only,  such
  corporation  or  association  may  regulate  or  prohibit the landing of
  persons or vessels at the wharves, piers  or  shores  upon  such  ground
  during the holding of religious services thereon.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 22 - Establishing and Maintaining a Home for Aged Poor.

§   22.  Establishing  and  maintaining  a  home  for  aged  poor.  An
  incorporated church or congregation in this state, either by  itself  or
  in  conjunction with other incorporated churches or congregations, shall
  have power to establish and maintain by its or their trustees  or  other
  officers,  as part of its or their regular church and charitable work, a
  home for the aged poor of its or their membership  or  congregation  and
  may  take  and hold as joint tenants, tenants in common or otherwise, by
  conveyance, donation, bequest or devise, real and personal property  for
  such purpose, and may purchase or erect suitable buildings therefor. Any
  such  church  or  congregation,  either by itself or in conjunction with
  other incorporated churches or  congregations  may  take  and  hold  any
  grant,  donation,  bequest  or  devise  of  real  or  personal  property
  heretofore made, upon trust, and apply the same or  the  income  thereof
  under  the  direction of the trustees or other officers having charge of
  the temporalities of such  church,  or  churches,  or  congregation,  or
  congregations,  for  the  purpose  of establishing or maintaining such a
  home, and for the erection, preservation, repair  or  extension  of  any
  buildings  for  such purpose, upon such terms and conditions and subject
  to such conditions, limitations and restrictions as shall  be  contained
  in  the  deed,  will  or  other  instrument  or  conveyance by which the
  property is given, transferred or conveyed.
2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 23 - Powers of Churches Created by Special Laws.

§  23.  Powers  of  churches  created  by special laws. If a church be
  incorporated by special law, it and its trustees shall have, in addition
  to the powers conferred on it by such law, all the powers and privileges
  conferred on incorporated churches and the trustees thereof respectively
  by the  provisions  of  this  article,  and  also  all  the  powers  and
  privileges   conferred   by   this  chapter  on  churches  of  the  same
  denomination or of the like  character,  and  on  the  trustees  thereof
  respectively.