N.Y. Local Finance Law § 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.

27-b. Police emergency response vehicles. Notwithstanding the

provisions of subdivision seventy-seven of this paragraph, the purchase

of a motor vehicle that is specially designed for use for law

enforcement purposes, including but not limited to responding to 911

calls or transporting persons under arrest or in police custody, and

that is equipped with emergency vehicle lights and a police siren, 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,

(e) a vehicle which is specially designed for use for the treatment,

care or transport of sick or injured persons,

(f) a zero-emission school bus as defined in section three thousand

six hundred thirty-eight of the education law, and

(g) a vehicle that is specially designed for use for law enforcement

purposes and that is equipped with emergency vehicle lights and a police

siren.

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, eight 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-a-1. Judgments, compromised claims, or settled claims resulting

from section two hundred fourteen-g of the civil practice law and rules.

Notwithstanding the provisions of subdivision thirty-three of this

section, the payment of judgments, compromised claims, or settled claims

against a school district, board of cooperative educational services, or

school district created by special act of the legislature, resulting

from court orders on proceedings brought pursuant to section two hundred

fourteen-g of the civil practice law and rules, up to thirty years.

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.