N.Y. Real Property Tax Law § 2002: Saving clause

§ 2002. Saving clause. 1. An act of the legislature of the years

nineteen hundred fifty-eight or nineteen hundred fifty-nine, which

(a) Repeals or purports to repeal any provision of law codified or

amended by this chapter, shall be legally effective and the provisions

of law so codified or amended by this chapter be deemed to have been

repealed accordingly by such act of the legislature.

(b) Amends or purports to amend any provision of law codified, amended

or repealed by this chapter, shall be legally effective and controlling

and

(1) in the case of a provision of law codified or amended by this

chapter, such act also shall be construed as a further amendment of the

corresponding provision as so codified or amended by this chapter and

such corresponding provision shall be deemed and construed to have been

further amended as though the same had been expressly and in terms so

amended, or

(2) in the case of a provision of law repealed by this chapter, such

repealer by this chapter shall not take effect and such amendment by

such act of the legislature shall be deemed to amend this chapter

accordingly, given full effect according to its context as if the same

had expressly and in terms amended this chapter, and be deemed and

construed to have been inserted in this chapter in juxtaposition to and,

where appropriate, as modifying the effect of the corresponding

provision or provisions of this chapter.

(c) Adds or purports to add any provision of law relating to

assessment or taxation of real property to the tax law, the education

law, the village law or any other consolidated or general law shall be

legally effective and also shall be construed as having been added to

this chapter, given full effect according to its context as if the same

had been added expressly and in terms to this chapter, and be deemed and

construed to have been inserted in this chapter in juxtaposition to and,

where appropriate, as modifying the effect of the corresponding

provision or provisions of this chapter.

2. This chapter shall not revive any provision of law which shall have

terminated or expired before the time this chapter takes effect or which

would otherwise have terminated or expired, nor shall this chapter

extend the effective period of any provision of law beyond the time when

it would otherwise terminate or expire.

3. The repeal of sections five-b, five-c, five-f, five-g and five-h of

the tax law by this chapter shall not affect or impair the validity or

operation of any local law, ordinance or resolution adopted pursuant to

any such section. For the purposes of actions or proceedings which may

or have been taken or rights which may or have been granted or obtained

thereunder, such sections of the tax law and such local laws, ordinances

or resolutions shall continue in force and effect as fully and to the

same extent as if such sections of the tax law had not been so repealed.

4. Notwithstanding the repeal of section twenty-two of the tax law and

subdivision one of section thirty-five hundred seven of the education

law by this chapter, all lands acquired by the state after the

nineteenth day of April, nineteen hundred fifty for state park purposes

in the town of Gallatin, Columbia county, exclusive of the improvements

erected thereon by the state, shall be subject to taxation and special

ad valorem levies until May first, nineteen hundred sixty, and while any

bonds of union free school district number one of the towns of Dannemora

and Saranac, Clinton county, issued prior to the year nineteen hundred

thirty-three remain unpaid, any improvements not erected by the state on

lands owned by it on April twenty-fourth, nineteen hundred thirty-three,

which lands were privately owned and formed part of the taxable property

of such district at the time of such bond issue, shall be subject to

taxation for school purposes.

5. The repeal by this chapter of subdivision six, six-a and seven of

section two of the tax law and the last two sentences of section three

of such law and the re-enactment of the provisions thereof in

subdivisions twelve and seventeen of section one hundred two of this

chapter are intended to effectuate a continuation and restatement,

without change in substance or effect, of the provisions of such laws

and the classification of any property as real property or personal

property, as the case may be, shall not be broadened, increased,

discontinued, diminished, affected or impaired by reason of such

re-enactment.

6. The repeal by this chapter of section four of the tax law, section

fifteen hundred two of the education law, section five of the general

municipal law and chapter four hundred twenty-nine of the laws of

nineteen hundred eleven and the re-enactment of the provisions thereof

in article four of this chapter are intended to effectuate a

continuation and restatement, without change in substance or effect, of

the provisions of such laws and no exemption heretofore granted shall be

broadened, increased, discontinued, diminished or impaired, or new

exemption granted or authorized by reason of such re-enactment.

7. Notwithstanding the provisions of sections five hundred six, five

hundred sixteen, nine hundred twenty or twelve hundred eighteen of this

chapter which require newspaper publication or posting of certain

notices on the sign-board maintained at the entrance of the office of

the town clerk, any notice given on or before October first, nineteen

hundred sixty-one, shall be deemed valid and in full compliance with

such requirements if given pursuant to the law as it existed immediately

prior to the effective date of this chapter.

8. The use of the term "commissioner" in this chapter shall in no way

extend or be construed to extend the existence of the temporary

commission created by chapter three hundred forty-six of the laws of

nineteen hundred forty-nine, as amended, nor shall this chapter affect

or impair any right, power or duty of any state department or agency,

upon the expiration of the existence of such temporary commission, to

exercise and discharge the rights, powers and duties of such temporary

commission.