{"data":{"id":"us-nyc/n.y.c.-admin.-code-26-1502","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 26-1502","heading":"§ 26-1502 Audits.","body":"The department shall audit no fewer than 20 percent of all buildings that have completed construction and are receiving benefits under section 421-a of the real property tax law annually to determine whether the owners of such buildings are in compliance with all applicable 421-a affordability requirements.\n\n(L.L. 2017/193, 10/16/2017, eff. 10/16/2018)","path":["New York City Administrative Code","Title 26","Chapter 15: Audits for Compliance with 421-a Tax Exemption Affordability Requirements"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"c2e2849393a32fb0d2069a348230c3a53fd09ed7d4c7efe58bd63ce36725572b","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-26-1501","next":"us-nyc/n.y.c.-admin.-code-26-1503"},"notice":"GroundRules: Original legal text. Not legal advice."}