N.Y. Public Authorities Law § 2799-uuu: Agreements relating to payment in lieu of taxes

§ 2799-uuu. Agreements relating to payment in lieu of taxes. 1. In

order to assure that municipalities may not suffer undue loss payments

in lieu of taxes, the city has entered into payment in lieu of tax

agreements with the East Syracuse Minoa central school district, the

town of Dewitt, the town of Salina, the town of Cicero and the North

Syracuse central school district. The authority is obligated to continue

to make any PILOT payments as set forth in these PILOT agreements.

2. Subject to any agreement with bondholders, the authority may, but

is not required to, increase the amount of the payments in lieu of taxes

to any such municipality in respect of any real property which is owned

or leased by the authority, is located in such municipality, and is used

for the airport, aviation facilities, pollution control facilities, and

other facilities used for public aviation purposes or for airport

development or to support or in connection with the airport, aviation

facilities or pollution control facilities. For the purposes of this

section, such public aviation purposes shall include without limitation

air terminal facilities, aviation facilities, parking facilities, fuel

facilities, maintenance facilities, and facilities for the loading,

unloading, holding, interchange or transfer of passengers, freight,

baggage or cargo.

3. (a) In the event that any real property acquired by the authority

subsequent to the effective date of this act is used or is to be used by

the authority, or a lessee thereof, for purposes other than the airport,

aviation facilities, pollution control facilities, and other facilities

used for public aviation purposes or for airport development or to

support or in connection with the airport, aviation facilities, or

pollution control facilities, the authority, or a lessee thereof, as the

case may be, shall enter into agreements with any municipality of the

state to pay annual sums in lieu of taxes in respect of such real

property located in such municipality. For the purposes of this section,

such purposes other than the airport, aviation facilities, pollution

control facilities, and other facilities used for public aviation

purposes or for airport development or to support or in connection with

the airport, aviation facilities, or pollution control facilities, shall

include without limitation hotels, motels, restaurants, retail stores

and concessions that are not located within any air terminal building,

office buildings to the extent not used by the authority or any other

public corporation for its own corporate purposes, and such other

buildings and improvements as determined by the authority to be not

exclusively for the airport, aviation facilities, pollution control

facilities, and other facilities used for aviation purposes or for

airport development or to support or in connection with the airport,

aviation facilities, or pollution control facilities.

(b) The authority shall determine: (i) the amount of such annual

payments in lieu of taxes, (ii) whether the use of such property is for

purposes other than public aviation purposes and (iii) the extent to

which such property is used for purposes other than public aviation

purposes.