N.Y. Environmental Conservation Law § 19-0307: Certificates of compliance for purposes of the Real Property Tax Law

§ 19-0307. Certificates of compliance for purposes of the Real Property

Tax Law.

1. For the purposes of section 481 of the Real Property Tax Law, the

commissioner or his designated representative is hereby authorized to

issue certificates of compliance concerning air pollution control

facilities and air pollution 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 codes, rules, 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 codes, rules, 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.

3. The certificate of compliance may be revoked by the commissioner,

after providing an opportunity to be heard, upon a determination that

the facility to which it was applicable either is not, or has not been,

in compliance with applicable provisions of this chapter, the state

sanitary code or codes, rules, regulations, permits or orders issued

pursuant thereto. Upon revocation, the commissioner shall notify the

commissioner of taxation and finance and the assessor of the appropriate

county, city, town or village.