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New York · Through 2026-09-11

N.Y. General Municipal Law § 120-bb: Town of Huntington solid waste management resource recovery facility; tax exemption; other contractual provisions related to towns of Hun...

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  1. General Municipal Law
  2. Article 6. Public Health and Safety

§ 120-bb. Town of Huntington solid waste management resource recovery

facility; tax exemption; other contractual provisions related to towns

of Huntington and Smithtown. 1. Notwithstanding any inconsistent

provision of article twenty-eight of the tax law, or of any other

general, special or local law respecting taxation, the receipts from the

sale of all tangible personal property purchased by a contractor,

subcontractor or repairman for use in erecting, repairing, replacing,

improving or altering a solid waste management resource recovery

facility within the town of Huntington, as such term is defined in

section one hundred twenty-w of this article, where such property

becomes an integral component part of such facility, shall be exempt

from the tax on retail sales imposed under subdivision (a) of section

eleven hundred five and the compensating use tax imposed under section

eleven hundred ten of the tax law provided that:

(a) title to the real property upon which the solid waste management

resource recovery facility is to be situated is held by the town of

Huntington;

(b) the environmental facilities corporation has caused to be issued

bonds of the corporation for financing in whole or in part the

construction of such solid waste management resource recovery facility;

(c) the vendor has entered into a site lease, easement or rental

agreement with such town relating to the site of the proposed facility;

(d) prior to the issuance of a permit by the department of

environmental conservation authorizing the operation of the facility,

the town of Huntington and the town of Smithtown shall each have adopted

and put into effect and maintained in effect a local ordinance providing

for the separation of solid waste into recyclable, reusable and other

components pursuant to section one hundred twenty-aa of this article.

1-a. As long as the criteria set forth in paragraphs (a), (b), (c) and

(d) of subdivision one of this section are satisfied, a vendor under

this section, shall be afforded the same treatment, with respect to the

imposition of the sales and compensating use taxes imposed under article

twenty-eight of the tax law as the environmental facilities corporation

is pursuant to subdivision eight of section twelve hundred ninety-six of

the public authorities law, on any purchase or use of tangible personal

property.

2. Notwithstanding any provision of law, general, special or local,

relating to taxation to the contrary, any mortgage, security interest or

other lien granted on any interest in the real or personal property

comprising the solid waste management resource recovery facility by the

owner, lessee or sublessee thereof shall be exempt from any mortgage,

recording, stamp or other similar tax imposed by the state or any

municipality or political subdivision thereof, with the same effect as

if the environmental facilities corporation were the owner of such

facility and the mortgagor or grantor of such mortgage, security

interest or lien, as the case may be, and section twelve hundred

ninety-six of the public authorities law were applicable to such

facility.

3. (a) Pursuant to a joint agreement under article five-G of this

chapter, the town of Huntington and the town of Smithtown, without any

new or additional competitive procurement which would otherwise be

required by section one hundred twenty-w of this article, may enter into

a contract, amendment or supplement with the vendor with which the town

of Huntington has previously executed a contract on or before the

effective date of this section, for the design, construction, operation,

financing, ownership or maintenance of a solid waste management-resource

recovery facility within the town of Huntington as may be necessary for

the purpose of expanding the facility and the services contemplated by

such original contract in order to accommodate the disposal of solid

waste from the town of Smithtown.

(b) The waiver of compliance with the competitive procurement

provisions of such section one hundred twenty-w shall be strictly

limited in application to the undertaking and completion of such

additional design and construction at such facility as is necessary to

accommodate the disposal of solid waste from the town of Smithtown.

Notwithstanding such waiver, the provisions of section two hundred

twenty of the labor law shall be applicable to construction work

undertaken pursuant to such contract amendment or supplementation.

(c) Any expansion of the proposed Huntington resource recovery

facility pursuant to this section shall be in full accordance with the

rules and regulations promulgated by the department of environmental

conservation for the construction and operation of municipal solid waste

incineration facilities permitted on or after the effective date of this

section.

4. The town of Smithtown shall have the power to adopt and amend local

laws imposing appropriate and reasonable limitations on competition with

respect to collecting, receiving, transporting, delivering, storing,

processing and disposing of solid waste or the recovery by any means of

any material or energy product or resource therefrom, including local

laws requiring that all solid waste generated, originated or brought

within its boundaries, subject to such exceptions as may be determined

to be in the public interest, shall be delivered to a specified solid

waste management-resource recovery facility; provided, however, that any

such local law enacted by the town shall take precedence and shall

supersede any inconsistent provisions of any local law enacted by a

municipality within the town. Any such local law shall be adopted in

accordance with the procedure provided by the municipal home rule law,

except that no such local law shall be subject to either mandatory or

permissive referendum. For purposes of this section solid waste shall

not include any scrap or other material of value separated from the

waste stream and held for purposes of materials recycling.

5. Notwithstanding the provisions of any other law, general, special

or local, relating to the length, duration and terms of contracts a

municipality may enter into, or relating to the method by which

contracts may be entered into, the town of Huntington may enter into a

lease, easement or rental agreement relating to the site of the proposed

Huntington resource recovery facility and to the proposed facilities to

be constructed thereon with the vendor upon such terms and conditions,

for such consideration and for such term and duration, not to exceed

forty years, as may be agreed upon by the town of Huntington and the

vendor, provided that any agreement providing for payment by the town of

Huntington for resource recovery services to be provided at such site

may not exceed twenty-five years in duration, except as such agreement

may be extended in accordance with section one hundred twenty-w of this

article.

6. Notwithstanding any inconsistent provision of section twelve

hundred ninety of the public authorities law or of any other provision

of state law, the bonds and any renewals thereof to be issued by the

environmental facilities corporation for the purposes of constructing

the solid waste management resource recovery facility in the town of

Huntington shall mature at such time as the resolution authorizing such

issuance provides but not exceeding twenty-five years from the date of

the original issuance of such bonds.

7. For purposes of this section, the term "vendor" shall mean any

constructor or operator together with any successors or assigns, of a

solid waste management-resource recovery facility located in the town of

Huntington and intended to dispose of municipal solid waste pursuant to

an agreement with the town of Huntington.

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