N.Y. Environmental Conservation Law § 17-0705: Certificates of compliance for purposes of the Real Property Tax Law

§ 17-0705. Certificates of compliance for purposes of the Real Property

Tax Law.

1. For the purposes of section 477 of the Real Property Tax Law, the

commissioner or his designated representative is hereby authorized to

issue certificates of compliance concerning industrial waste treatment

facilities, and industrial waste treatment controlled process facilities

as defined in such law. No such certificate shall be issued unless the

facility to which it is applicable is in compliance with applicable

provisions of titles 1 to 11, inclusive, and title 19 of article 17,

article 19, and title 1 of article 27 of this chapter; of the Public

Health Law; of the state sanitary code and of regulations, permits or

orders issued pursuant thereto.

2. In the case of facilities which have not been completed prior to

the close of a taxable status date with respect to which an exemption

may be claimed under the Real Property Tax Law, a temporary certificate

of compliance may be issued if the commissioner or his representative is

satisfied, on the basis of the construction which has taken place, that

such facilities, when completed, will be in compliance with the

provisions of titles 1 to 11, inclusive, and title 19 of article 17,

article 19, and title 1 of article 27 of this chapter; of the Public

Health Law; of the state sanitary code, and regulations, permits or

orders issued pursuant thereto. Such a temporary certificate shall apply

only to taxes levied as of the taxable status date with respect to which

such a certificate is issued.