§ 120-bb. Town of Huntington solid waste management resource recovery\nfacility; tax exemption; other contractual provisions related to towns\nof Huntington and Smithtown.
1.Notwithstanding any inconsistent\nprovision of article twenty-eight of the tax law, or of any other\ngeneral, special or local law respecting taxation, the receipts from the\nsale of all tangible personal property purchased by a contractor,\nsubcontractor or repairman for use in erecting, repairing, replacing,\nimproving or altering a solid waste management resource recovery\nfacility within the town of Huntington, as such term is defined in\nsection one hundred twenty-w of this article, where such property\nbecomes an integral component part of such facility, shall be exempt\nfrom the tax on retail sales imposed un
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§ 120-bb. Town of Huntington solid waste management resource recovery\nfacility; tax exemption; other contractual provisions related to towns\nof Huntington and Smithtown. 1. Notwithstanding any inconsistent\nprovision of article twenty-eight of the tax law, or of any other\ngeneral, special or local law respecting taxation, the receipts from the\nsale of all tangible personal property purchased by a contractor,\nsubcontractor or repairman for use in erecting, repairing, replacing,\nimproving or altering a solid waste management resource recovery\nfacility within the town of Huntington, as such term is defined in\nsection one hundred twenty-w of this article, where such property\nbecomes an integral component part of such facility, shall be exempt\nfrom the tax on retail sales imposed under subdivision (a) of section\neleven hundred five and the compensating use tax imposed under section\neleven hundred ten of the tax law provided that:\n (a) title to the real property upon which the solid waste management\nresource recovery facility is to be situated is held by the town of\nHuntington;\n (b) the environmental facilities corporation has caused to be issued\nbonds of the corporation for financing in whole or in part the\nconstruction of such solid waste management resource recovery facility;\n (c) the vendor has entered into a site lease, easement or rental\nagreement with such town relating to the site of the proposed facility;\n (d) prior to the issuance of a permit by the department of\nenvironmental conservation authorizing the operation of the facility,\nthe town of Huntington and the town of Smithtown shall each have adopted\nand put into effect and maintained in effect a local ordinance providing\nfor the separation of solid waste into recyclable, reusable and other\ncomponents pursuant to section one hundred twenty-aa of this article.\n 1-a. As long as the criteria set forth in paragraphs (a), (b), (c) and\n(d) of subdivision one of this section are satisfied, a vendor under\nthis section, shall be afforded the same treatment, with respect to the\nimposition of the sales and compensating use taxes imposed under article\ntwenty-eight of the tax law as the environmental facilities corporation\nis pursuant to subdivision eight of section twelve hundred ninety-six of\nthe public authorities law, on any purchase or use of tangible personal\nproperty.\n 2. Notwithstanding any provision of law, general, special or local,\nrelating to taxation to the contrary, any mortgage, security interest or\nother lien granted on any interest in the real or personal property\ncomprising the solid waste management resource recovery facility by the\nowner, lessee or sublessee thereof shall be exempt from any mortgage,\nrecording, stamp or other similar tax imposed by the state or any\nmunicipality or political subdivision thereof, with the same effect as\nif the environmental facilities corporation were the owner of such\nfacility and the mortgagor or grantor of such mortgage, security\ninterest or lien, as the case may be, and section twelve hundred\nninety-six of the public authorities law were applicable to such\nfacility.\n 3. (a) Pursuant to a joint agreement under article five-G of this\nchapter, the town of Huntington and the town of Smithtown, without any\nnew or additional competitive procurement which would otherwise be\nrequired by section one hundred twenty-w of this article, may enter into\na contract, amendment or supplement with the vendor with which the town\nof Huntington has previously executed a contract on or before the\neffective date of this section, for the design, construction, operation,\nfinancing, ownership or maintenance of a solid waste management-resource\nrecovery facility within the town of Huntington as may be necessary for\nthe purpose of expanding the facility and the services contemplated by\nsuch original contract in order to accommodate the disposal of solid\nwaste from the town of Smithtown.\n (b) The waiver of compliance with the competitive procurement\nprovisions of such section one hundred twenty-w shall be strictly\nlimited in application to the undertaking and completion of such\nadditional design and construction at such facility as is necessary to\naccommodate the disposal of solid waste from the town of Smithtown.\nNotwithstanding such waiver, the provisions of section two hundred\ntwenty of the labor law shall be applicable to construction work\nundertaken pursuant to such contract amendment or supplementation.\n (c) Any expansion of the proposed Huntington resource recovery\nfacility pursuant to this section shall be in full accordance with the\nrules and regulations promulgated by the department of environmental\nconservation for the construction and operation of municipal solid waste\nincineration facilities permitted on or after the effective date of this\nsection.\n 4. The town of Smithtown shall have the power to adopt and amend local\nlaws imposing appropriate and reasonable limitations on competition with\nrespect to collecting, receiving, transporting, delivering, storing,\nprocessing and disposing of solid waste or the recovery by any means of\nany material or energy product or resource therefrom, including local\nlaws requiring that all solid waste generated, originated or brought\nwithin its boundaries, subject to such exceptions as may be determined\nto be in the public interest, shall be delivered to a specified solid\nwaste management-resource recovery facility; provided, however, that any\nsuch local law enacted by the town shall take precedence and shall\nsupersede any inconsistent provisions of any local law enacted by a\nmunicipality within the town. Any such local law shall be adopted in\naccordance with the procedure provided by the municipal home rule law,\nexcept that no such local law shall be subject to either mandatory or\npermissive referendum. For purposes of this section solid waste shall\nnot include any scrap or other material of value separated from the\nwaste stream and held for purposes of materials recycling.\n 5. Notwithstanding the provisions of any other law, general, special\nor local, relating to the length, duration and terms of contracts a\nmunicipality may enter into, or relating to the method by which\ncontracts may be entered into, the town of Huntington may enter into a\nlease, easement or rental agreement relating to the site of the proposed\nHuntington resource recovery facility and to the proposed facilities to\nbe constructed thereon with the vendor upon such terms and conditions,\nfor such consideration and for such term and duration, not to exceed\nforty years, as may be agreed upon by the town of Huntington and the\nvendor, provided that any agreement providing for payment by the town of\nHuntington for resource recovery services to be provided at such site\nmay not exceed twenty-five years in duration, except as such agreement\nmay be extended in accordance with section one hundred twenty-w of this\narticle.\n 6. Notwithstanding any inconsistent provision of section twelve\nhundred ninety of the public authorities law or of any other provision\nof state law, the bonds and any renewals thereof to be issued by the\nenvironmental facilities corporation for the purposes of constructing\nthe solid waste management resource recovery facility in the town of\nHuntington shall mature at such time as the resolution authorizing such\nissuance provides but not exceeding twenty-five years from the date of\nthe original issuance of such bonds.\n 7. For purposes of this section, the term "vendor" shall mean any\nconstructor or operator together with any successors or assigns, of a\nsolid waste management-resource recovery facility located in the town of\nHuntington and intended to dispose of municipal solid waste pursuant to\nan agreement with the town of Huntington.\n