N.Y. Real Property Tax Law § 489-kkkk: Penalties for non-compliance, false statements and omissions

§ 489-kkkk. Penalties for non-compliance, false statements and

omissions. 1. The department of finance may deny, reduce, suspend,

revoke or terminate any exemption from or abatement or deferral of tax

payments pursuant to this title whenever (a) a recipient fails to comply

with the requirements of this title or the rules promulgated by the

department of finance pursuant thereto; or (b) an application,

certificate, report or other document delivered by an applicant or

recipient hereunder contains a false or misleading statement as to a

material fact or omits to state any material fact necessary in order to

make the statements therein not false or misleading, and may declare any

applicant or recipient who makes such false or misleading statement or

omission to be ineligible for future exemption, abatement or deferral

pursuant to this title for the same or other property.

2. Notwithstanding any other law to the contrary, a recipient shall be

personally liable for any taxes owed pursuant to this title whenever

such recipient fails to comply with such law and rules or makes such

false or misleading statement or omission, and the department of finance

determines that such act was due to the recipient's willful neglect, or

that under the circumstances such act constituted a fraud on the

department of finance or a buyer or prospective buyer of the property.

The remedy provided herein for an action in personam shall be in

addition to any other remedy or procedure for the enforcement of

collection of delinquent taxes provided by any general, special or local

law. Any lease provision which obligates a tenant to pay taxes which

become due because of willful neglect or fraud by the recipient, or

otherwise relieve or indemnify the recipient from any personal liability

arising hereunder, shall be void as against public policy except where

the imposition of such taxes or liability is occasioned by actions of

the tenant in violation of the lease.