N.Y. Real Property Tax Law § 201: Assumption of responsibilities by the department of taxation and finance

§ 201. Assumption of responsibilities by the department of taxation

and finance. 1. On and after the effective date of this section, the

functions, powers and duties of the state board of real property

services as formerly established by this chapter shall be considered

functions, powers and duties of the commissioner of taxation and

finance, except to the extent provided by section two hundred-a of this

article.

2. On and after the effective date of this section, the functions,

powers and duties of the office of real property services as formerly

established by this chapter shall be considered functions, powers and

duties of the commissioner of taxation and finance.

3. Notwithstanding any other provision of law, rule, or regulation to

the contrary, upon the transfer of functions from the office of real

property services to the department of taxation and finance pursuant to

this section, all employees of the office of real property services

substantially engaged in the performance of the transferred functions

shall be transferred to the department of taxation and finance.

Employees transferred pursuant to this section shall be transferred

without further examination or qualification and shall retain their

respective civil service classifications, status and collective

bargaining unit designations and collective bargaining agreements.

4. All books, papers, and property of the office of real property

services shall be delivered to the commissioner. All books, papers, and

property of the office of real property services shall continue to be

maintained by the department.

5. For the purpose of succession of all functions, powers, duties and

obligations transferred and assigned to, devolved upon and assumed by it

pursuant to this section, the department shall be deemed and held to

constitute the continuation of the office of real property services.

6. Any business or other matter undertaken or commenced by the state

board of real property services, the office of real property services or

the executive director thereof pertaining to or connected with the

functions, powers, obligations and duties hereby transferred and

assigned to the commissioner or the department and pending on the

effective date of this section, may be conducted and completed by the

commissioner or the department in the same manner and under the same

terms and conditions and with the same effect as if conducted and

completed by the state board of real property services, the office of

real property services or its executive director.

7. (a) All rules, regulations, acts, orders, determinations, and

decisions of the state board of real property services or the office of

real property services, in force at the time of such transfer and

assumption, shall continue in full force and effect as rules,

regulations, acts, orders, determinations and decisions of the

department until duly modified or abrogated by the commissioner or the

department.

(b) All acts, orders, determinations, and decisions of the state board

of real property services pertaining to the functions and powers

provided in section two hundred-a of this article shall continue in full

force and effect as acts, orders, determinations and decisions of the

state board of real property tax services.

8. Whenever the state board of real property services, the office of

real property services or its executive director is referred to or

designated in any law, contract or document pertaining to the functions,

powers, obligations and duties hereby transferred to and assigned to the

commissioner or the department, such reference or designation shall be

deemed to refer to the commissioner or department, as applicable or

indicated by the context.

9. No existing right or remedy of any character shall be lost,

impaired or affected by any provisions of this section.

10. No action or proceeding pending on the effective date of this

section, brought by or against the state board of real property

services, the office of real property services or its executive director

shall be affected by any provision of this section, but the same may be

prosecuted or defended in the name of the commissioner or the

department. In all such actions and proceedings, the commissioner, upon

application of the court, shall be substituted as a party.

11. All appropriations or reappropriations made to the office of real

property services to the extent of remaining unexpended or unencumbered

balance thereof, whether allocated or unallocated and whether obligated

or unobligated, are hereby transferred to and made available for use and

expenditure by the department subject to the approval of the director of

the budget for the same purposes for which originally appropriated or

reappropriated and shall be payable on vouchers certified or approved by

the commissioner on audit and warrant of the comptroller.

12. All assets and liabilities of the office of real property services

are hereby transferred to and assumed by the department.