N.Y. Real Property Tax Law § 499-ffff: Enforcement and administration

§ 499-ffff. Enforcement and administration. 1. The department of

finance shall have, in addition to any other functions, powers and

duties that have been or may be conferred on it by law, the following

functions, powers and duties to be exercised in accordance with this

title:

(a) to apply a tax abatement;

(b) to revoke all or part of any such tax abatement;

(c) to make and promulgate rules to carry out the purposes of this

title; and

(d) any other function, power or duty necessarily implied by this

title.

2. A designated agency shall have, in addition to any other functions,

powers and duties that have been or may be conferred on it by law, the

following functions, powers and duties to be exercised in accordance

with this title:

(a) to receive, review, approve and deny applications for tax

abatement;

(b) to inspect solar electric generating systems or electric energy

storage equipment and any related structures and equipment;

(c) to establish permit or certification requirements to determine

when the solar electric generating system or electric energy storage

equipment has been placed in service, such as certification by an

architect, engineer or other certified or licensed professional whom a

designated agency designates by rule;

(d) to establish guidance and procedures for determining or certifying

eligible solar electric generating system or electric energy storage

equipment expenditures;

(e) to prescribe forms and make and promulgate rules to carry out the

purposes of this title;

(f) to make the determinations provided for in sections four hundred

ninety-nine-cccc and four hundred ninety-nine-eeee of this title and to

notify the department of finance of such determinations; and

(g) any other function, power or duty necessarily implied by this

title.

3. If a designated agency determines that an architect or engineer or

other certified or licensed professional whom a designated agency

designates by rule, in making any certification under this title or any

rule promulgated hereunder, engaged in professional misconduct, then

such department shall so inform the education department or other

appropriate certifying or licensing authority.

4. A designated agency may provide for reasonable administrative

charges or fees necessary to defray expenses of administering the tax

abatement program established by this title.

5. A designated agency and the department of finance shall establish

procedures that are necessary or appropriate for (a) the timely

notification to the department of finance by a designated agency of an

approval of an application for tax abatement or of any noncompliance

pursuant to section four hundred ninety-nine-eeee of this title and (b)

any other interagency coordination to facilitate the purposes of this

title.