§ 19-0307 — Certificates of compliance for purposes of the Real Property Tax Law

§ 19-0307. Certificates of compliance for purposes of the Real Property\n Tax Law.\n 1. For the purposes of section 481 of the Real Property Tax Law, the\ncommissioner or his designated representative is hereby authorized to\nissue certificates of compliance concerning air pollution control\nfacilities and air pollution controlled process facilities as defined in\nsuch law. No such certificate shall be issued unless the facility to\nwhich it is applicable is in compliance with applicable provisions of\ntitles 1 to 11, inclusive, and title 19 of article 17, article 19, and\ntitle 1 of article 27 of this chapter; of the Public Health Law; of the\nstate sanitary code and of codes, rules, regulations, permits or orders\nissued pursuant thereto.\n 2. In the case of facilities which have not been completed prior to\nthe close of a taxable status date with respect to which an exemption\nmay be claimed under the Real Property Tax Law, a temporary certificate\nof compliance may be issued if the commissioner or his representative is\nsatisfied, on the basis of the construction which has taken place, that\nsuch facilities, when completed, will be in compliance with the\nprovisions of titles 1 to 11, inclusive, and title 19 of article 17,\narticle 19, and title 1 of article 27 of this chapter; of the Public\nHealth Law, of the state sanitary code, and codes, rules, regulations,\npermits or orders issued pursuant thereto. Such a temporary certificate\nshall apply only to taxes levied as of the taxable status date with\nrespect to which such a certificate is issued.\n 3. The certificate of compliance may be revoked by the commissioner,\nafter providing an opportunity to be heard, upon a determination that\nthe facility to which it was applicable either is not, or has not been,\nin compliance with applicable provisions of this chapter, the state\nsanitary code or codes, rules, regulations, permits or orders issued\npursuant thereto. Upon revocation, the commissioner shall notify the\ncommissioner of taxation and finance and the assessor of the appropriate\ncounty, city, town or village.\n