2023 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, and
(f)  a  zero-emission  school bus as defined in section three thousand
six hundred thirty-eight of the education law.
29-a. Transit  motor  vehicles.  The  purchase  of  municipally  owned
omnibus  or  similar  surface transit motor vehicles, ten years; and the
purchase of zero-emission  school  buses  owned  by  a  school  district
defined  pursuant  to  paragraph  two of section 2.00 of this chapter, a
city school  district  with  a  population  of  more  than  one  hundred
twenty-five  thousand  inhabitants,  or board of cooperative educational
services, twelve 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, 2028
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  or  grants  to  owners  of  existing  private or multiple
dwellings, non-residential property, or  vacant  land  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  or  grants  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
* 109.  Lead  service  line  replacement  programs  established  by  a
municipality, school district or district  corporation,  including,  but
not  limited  to  programs  that  inventory, design and replace publicly
owned and privately owned lead service lines within an established water
system, thirty years. As used in this subdivision, "lead  service  line"
means  a service line made in whole or in part of lead, which connects a
water main to a building inlet. A lead service line may be owned by  the
water  system,  a property owner, or both. A lead gooseneck, pigtail, or
connector shall be eligible for replacement regardless  of  the  service
line  material  to  which  a  lead  gooseneck,  pigtail, or connector is
attached. Gooseneck, pigtail, or connector  means  a  short  section  of
piping, typically not exceeding two feet, which can be bent and used for
connections  between  rigid  service  piping. A galvanized iron or steel
service line is considered a lead service line if  it  ever  was  or  is
currently downstream of any lead service line or service line of unknown
material.
* NB There are 2 sb 109's
* 109.  For acquisition, construction, or replacement of broadband and
related   telecommunications   infrastructure   pursuant   to    section
ninety-nine-y of the general municipal law, ten years.
* NB There are 2 sb 109's
110.  Septic systems. The acquisition, construction, or reconstruction
of or addition to septic systems funded by programs established  by  the
county of Suffolk, twenty-five years.
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.