New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.20 - Effective date, repeal and substantial compliance

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Effective date. This Part shall take
				effect immediately and shall apply to all proposed tax maps for which
				application is made for approval by ORPTS, except as otherwise hereinafter
				provided in subdivision (c) of this section.
(b) Repeal. The rules and regulations for the
				preparation of tax maps for assessment purposes as adopted by the State Board
				of Equalization and Assessment (now known as the State Board of Real Property
				Tax Services) on March 22, 1956 and set forth in the Official Compilation of
				Codes, Rules and Regulations of the State of New York as sections 185.1 to
				185.14 of this Title are hereby repealed. Approval heretofore granted by the
				State Board of Equalization and Assessment of a city, town or village tax map
				shall continue to remain in effect until October 1, 1983 or until such time
				prior to October 1, 1983 as a proposed tax map for such city, town or village
				is approved by the State Board of Equalization and Assessment pursuant to the
				rules and regulations promulgated in this Part.
(c) Substantial compliance.
(1) All the provisions of this Part shall be
				applicable to all proposed tax maps submitted for approval hereafter, except
				proposed tax maps may be submitted for approval which are in substantial
				compliance with such rules and regulations as described in paragraph (2) of
				this subdivision where pursuant to prior existing rules and regulations the
				State Board or its predecessor granted final approval to a proposed tax map
				prepared by a city, town or village or under a county tax map
				program.
(2) Tax maps or proposed
				tax maps described in paragraph (1) of this subdivision shall be deemed to be
				in substantial compliance with these rules and regulations if they comply with
				the requirements of sections
				8189.5,
				8189.8 through
				8189.10,
				and
				8189.14
				through
				8189.17 
				of this Part and the conditions set forth in subdivision (d) of this
				section.
(3) Notwithstanding the
				foregoing, where a map plan of a county, city, town or village was tentatively
				approved by the State Board of Equalization and Assessment prior to August 1,
				1970, and such approval was based upon the rules and regulations relating to
				the preparation of tax maps in effect on the date of such tentative approval,
				the county, city, town or village may elect to submit proposed tax maps
				prepared under such plan for approval under the rules and regulations in effect
				at the time of such tentative approval. Nothing contained herein shall relieve
				a county, city and town from the requirement contained in sections 4 and 7 of
				chapter 957 of the Laws of 1970 to submit a proposed tax map for approval prior
				to October 1, 1983 that will meet the requirements set forth in paragraph (2)
				of this subdivision.