N.Y. Real Property Tax Law § 575-a: Electric generating facility annual reports

§ 575-a. Electric generating facility annual reports. 1. Every

corporation, company, association, joint stock association, partnership

and person, their lessees, trustees or receivers appointed by any court

whatsoever, owning, operating or managing any electric generating

facility in the state shall annually file with the commissioner, by

April thirtieth, a report showing the inventory, revenue, and expenses

associated therewith for the most recent fiscal year, and, in the case

of solar and wind energy systems, such other information as the

commissioner may reasonably require for the development and maintenance

of an appraisal model and discount rate as required pursuant to section

575-b of this chapter. Such report shall be in the form and manner

prescribed by the commissioner.

2. When used in this section, "electric generating facility" shall

mean any facility that generates electricity for sale, directly or

indirectly, to the public, including the land upon which the facility is

located, any equipment used in such generation, and equipment leading

from the facility to the interconnection with the electric transmission

system, but shall not include:

(a) any equipment in the electric transmission system; and

(b) any electric generating equipment owned or operated by a

residential customer of an electric generating facility, including the

land upon which the equipment is located, when located and used at his

or her residence.

3. Every electric generating facility owner, operator, or manager

failing to make the report required by this section, or failing to make

any report required by the commissioner pursuant to this section within

the time specified by it, shall forfeit to the people of the state the

sum of up to ten thousand dollars for every such failure and the

additional sum of up to one thousand dollars for each day that such

failure continues.