§ 11.00 — Periods of probable usefulness

New York § 11.00

• Jurisdiction: New York
• Law LFN: Local Finance
• Title 1: Power to Contract Indebtedness and Periods of Probable Usefulness
• Art. 2: Local Indebtedness

Text

§ 11.00 Periods of probable usefulness. a. A municipality, school\ndistrict or district corporation may not contract indebtedness for any\nobject or purpose for a period longer than the period of probable\nusefulness set forth below for such object or purpose, provided,\nhowever, that for purposes of selling bonds or notes evidencing\nindebtedness contracted for any two or more objects or purposes, or any\ncombination thereof, for which the periods of probable usefulness as\ndetermined pursuant to this section are not all the same, such\nindebtedness may be contracted for a period no longer than the weighted\naverage period of probable usefulness of the objects or purposes. Unless\nthe context requires otherwise, whenever the phrase "period of probable\nusefulness" is used in this chapter, it shall include weighted average\nperiod of probable usefulness. For purposes of this chapter,\nindebtedness contracted for an object or purpose (or class of objects or\npurposes) shall be deemed to be contracted for no longer than the period\nof probable usefulness of such object or purpose (or class of objects or\npurposes) irrespective of whether such indebtedness is combined with\nindebtedness contracted for other objects or purposes (or classes of\nobjects or purposes) for purpose of sale and the combined indebtedness\nis contracted for the weighted average period of probable usefulness of\nall of the objects or purposes (or classes of objects or purposes) for\nwhich it is contracted. Weighted average period of probable usefulness\nshall be determined by the governing body by computing the sum of the\nproducts derived from multiplying the dollar value of the portion of the\nproceeds of the indebtedness expected to be received for each object or\npurpose (or class of objects or purposes) by the period of probable\nusefulness, or, if less, the maximum authorized maturity of indebtedness\nto be contracted for such object or purpose (or class of objects or\npurposes), as determined by the bond resolution authorizing such\nindebtedness, and dividing the resulting sum by the dollar value of the\nproceeds expected to be received by the municipality, school district or\ndistrict corporation from the combined indebtedness. Preliminary costs\nof surveys, maps, plans, estimates, and hearings in connection with a\ncapital improvement, and costs incidental to such improvement, including\nbut not limited to legal fees, printing or engraving, publication of\nnotices, taking of title, apportionment of costs, and interest during\nconstruction, shall be deemed part of the cost of the object or purpose\nin connection with which they are incurred. Where a municipality is\nauthorized by law to pay to the state or a county all or part of the\ncost of a capital improvement, the period of probable usefulness\ndetermined in this paragraph for a like capital improvement shall be the\nperiod of probable usefulness for the municipality's share of the cost\nof such capital improvement. The period of probable usefulness of each\nsuch object or purpose is hereby determined to be as follows:\n 1. Water systems. The acquisition, construction or reconstruction of\nor addition to a water supply or distribution system, whether or not\nincluding buildings, land or rights in land, original furnishings,\nequipment, machinery or apparatus, or the replacement of such equipment,\nmachinery or apparatus, forty years, except for the city of New York;\nfor the city of New York, fifty years, as authorized by section two of\narticle eight of the state constitution; the replacement of such\nfurnishings, fifteen years.\n 2. River regulating reservoirs. The construction, reconstruction or\naddition to a reservoir for the regulation of the flow of a stream or\nriver, whether or not including buildings appurtenant or incidental\nthereto, land or rights in land, original furnishings, equipment,\nmachinery or apparatus, or the replacement of such equipment, machinery\nor apparatus, forty years; the replacement of such furnishings, fifteen\nyears.\n 3. Waterway improvement and drainage. The construction,\nreconstruction, major repairs, alteration, extension or enlargement of\nthe necessary works of all kinds for the improvement of waterways and\nfor drainage or additions thereto, whether or not including buildings\nappurtenant or incidental thereto, lands or rights in lands, original\nfurnishings, equipment, machinery or apparatus, or the replacement of\nsuch equipment, machinery or apparatus, thirty years; the replacement of\nsuch furnishings, fifteen years; such dredging, minor repairs or\ncleaning out as are necessary from time to time for the preservation and\nrestoration to their original condition of such improvements, not\ninvolving original construction, reconstruction, major repairs,\nalteration, extension or enlargement of such works, ten years. The terms\n"major repairs" and "minor repairs" as used in this subdivision shall\napply only to improvements described in articles six and eight of the\nconservation law and shall be construed as defined in such article.\n 4. Sewer systems. The acquisition, construction or reconstruction of\nor addition to a sewer system (either sanitary or surface drainage or\nboth), whether or not including purification or disposal plants or\nbuildings, land or rights in land, or original furnishings, equipment,\nmachinery or apparatus, forty years; the replacement of such equipment,\nmachinery or apparatus, thirty years; the replacement of such\nfurnishings, ten years.\n The sealing of sewer lines by injection under pressure of polymers or\nother similar materials, substances or chemicals into open pipe joints\nor other leakage points in a sewer system (either sanitary or surface\ndrainage or both), including inspection and testing procedures\nincidental thereto, fifteen years.\n 5. Electric light and power systems, gas plants or natural gas\nproducing facilities. The acquisition, construction or reconstruction of\nor addition to an electric light and power plant or distribution system,\na gas plant or distribution system or a natural gas producing facility,\nwhether or not including buildings, land or rights in land, original\nfurnishings, equipment, machinery or apparatus, or the replacement of\nsuch equipment, machinery or apparatus, thirty years; the replacement of\nsuch furnishing, ten years.\n 6. Solid waste management-resource recovery facilities. The\nacquisition, construction, reconstruction, design, operation, or\nmaintenance of a solid waste management-resource recovery facility, as\ndefined in paragraph (b) of subdivision one of section one hundred\ntwenty-w of the general municipal law, whether or not including\nbuildings, original furnishings, equipment, machinery or apparatus, or\nthe replacement thereof, twenty-five years, except in the case of\nvehicles or other moveable equipment, ten years.\n 6-a. Refuse disposal areas. The original improvement of a refuse\ndisposal area designed for location of a sanitary landfill installation\nwhether or not including filling, drainage, fences, roadways and\nbuildings appurtenant or incidental thereto, and original furnishings,\nequipment, machinery, or apparatus, twenty years.\n 6-b. Refuse disposal area; abandonment. The costs incidental to the\nabandonment of a refuse disposal area including but not limited to legal\nfees, printing, engraving and publication of legal notices, engineering\ncosts including filling, drainage, fences, roadways and buildings\nappurtenant or incidental thereto, not to exceed twenty years.\n 6-c. Refuse disposal area; cleanup pursuant to a consent agreement or\njudicial or administrative order. Notwithstanding the provisions of\nsubdivision six-b of this paragraph or paragraph b of this section, when\nthe cleanup of a refuse disposal area in the town of North Hempstead is\npursuant to a consent agreement entered into with a federal or state\ngovernmental agency or authority or a judicial or an administrative\norder, the costs incidental to such cleanup, including but not limited\nto legal fees, printing, engraving and publication of legal notices,\nengineering costs including filling, drainage, fences, roadways and\nbuildings appurtenant or incidental thereto, not to exceed thirty years.\n 6-d. Hazardous waste sites in the city of Utica. Remediation of\nhazardous waste sites in the city of Utica pursuant to a consent\nagreement entered into with a federal or state governmental agency or\nauthority or a judicial or administrative order, including costs\nincidental thereto, including but not limited to legal fees, printing,\nengraving and publication of legal notices, engineering costs, including\nfilling, drainage, fences, roadways and buildings appurtenant or\nincidental thereto, twenty years.\n * 6-e. Remediation of hazardous substance and hazardous waste sites in\nthe city of Buffalo. Investigation, remediation and removal costs\nincurred in relation to hazardous substance sites in the city of Buffalo\npursuant to, environmental restoration project agreements entered into\nwith the state of New York pursuant to title five of article fifty-six\nof the environmental conservation law, or remediation of hazardous waste\nsites in the city of Buffalo pursuant to a consent agreement entered\ninto with a federal or state governmental agency or authority or\npursuant to a federal or state judicial or administrative order,\nincluding costs incidental thereto, including but not limited to legal\nfees, printing, engraving and publication of legal notices, engineering\nand remedial design, filling, drainage, fencing, roadways, and buildings\nappurtenant or incidental thereto, twenty years.\n * NB There are 2 sub 6-e's of par a\n * 6-e. Remediation of hazardous substance and hazardous waste sites in\nthe city of Rochester. Investigation, remediation and removal costs\nincurred in relation to hazardous substance sites in the city of\nRochester pursuant to environmental restoration project agreements\nentered into with the state of New York pursuant to title five of\narticle fifty-six of the environmental conservation law, or remediation\nof hazardous waste sites in the city of Rochester pursuant to a consent\nagreement entered into with a federal or state governmental agency or\nauthority or pursuant to a federal or state judicial or administrative\norder, including costs incidental thereto, including but not limited to\nlegal fees, printing, engraving and publication of legal notices,\nengineering and remedial design, filling, drainage, fencing, roadways,\nand buildings appurtenant or incidental thereto, twenty years.\n * NB There are 2 sub 6-e's of par a\n 7. Docks. The acquisition, construction or reconstruction of or\naddition to docks, piers or wharf property, twenty years, except for the\ncity of New York; for the city of New York: the construction of docks,\npiers or wharves, whether or not including the acquisition of land in\nconnection therewith, fifty years, and on or after January first,\nnineteen hundred fifty, forty years, as authorized by section two of\narticle eight of the state constitution; the acquisition or\nreconstruction of or addition to docks, piers or wharf property, whether\nor not including land or rights in land, forty years.\n 8. Rapid transit railroads and mass transit capital program. The\nacquisition or construction of a rapid transit railroad, whether or not\nincluding the acquisition of land or original furnishings, equipment,\nmachinery or apparatus other than rolling stock, or the replacement of\nsuch equipment, machinery or apparatus, forty years; the reconstruction\nof or addition to a rapid transit railroad, forty years; the acquisition\nof rolling stock for a rapid transit railroad, thirty years; the\nreplacement of such furnishings, fifteen years.\n 9. Street railroads. The acquisition, construction or reconstruction\nof or addition to a street railroad (as that term is defined in section\ntwo of the public service law, as amended from time to time) other than\na rapid transit railroad, whether or not including the franchises\nthereof or original furnishings, equipment, machinery or apparatus, or\nthe replacement of such equipment, machinery or apparatus, ten years;\nthe replacement of such furnishings, five years.\n 10. Bridges, tunnels, viaducts and underpasses. The acquisition,\nconstruction or reconstruction of or addition to a bridge, tunnel,\nviaduct or underpass, whether or not including the acquisition of land\nor rights in land, and whether or not including retaining walls or\napproaches thereto, of stone, concrete, or steel or of a combination of\ntwo or more of these materials, if the estimated cost of the\nimprovement, as set forth in the resolution authorizing the issuance of\nobligations therefor is in excess of five million dollars, forty years;\nif the estimated cost of the improvement, as set forth in the resolution\nauthorizing the issuance of obligations therefor is five million dollars\nor less, twenty years, except land or rights in land; land or rights in\nland for such an improvement, thirty years; painting as may be necessary\nfrom time to time for the preservation and restoration of a bridge, ten\nyears.\n 11. Buildings. The acquisition or construction of buildings not\nincluded in any other subdivision hereof, whether or not including\ngrading or improvement of the site, original furnishings, equipment,\nmachinery or apparatus required for the purposes for which such\nbuildings are to be used, as follows:\n (a) Class "A" (fireproof and certain fire resistant) buildings.\n (1) Buildings, the walls of which are constructed of brick, stone,\nconcrete, metal or other incombustible material, and in which there are\nno wooden beams or lintels, except wood glue laminated structural\nmembers, and in which the floors, roofs, stairhalls, and other means of\nvertical communication between floors and their enclosures are built\nentirely of brick, stone, metal or other incombustible materials, and in\nwhich no woodwork or other inflammable material is used in any of the\nrough partitions, floor or ceiling structures, or\n (2) Buildings, not more than one story above the ground, the outer\nwalls of which are constructed of brick, stone, concrete, metal, stucco\nor other fire-resisting material and which are to be used as school\nhouses by school districts wholly outside of a city, thirty years.\n (b) Class "B" (fire-resistant) buildings. Buildings, the outer walls\nof which are constructed of brick, stone, concrete, metal, stucco or\nother fire-resisting material, twenty-five years.\n (c) Class "C" buildings. Buildings which are neither class "A" nor\nclass "B", as defined in items (a) and (b) above, including any such\nbuilding which is rebuilt or altered so that it, together with any\naddition or vertical or other extension, is not fire-proof or\nfire-resisting, as thus defined, fifteen years.\n 12. Additions to or conversion of buildings. (a) (1) The construction\nof an addition or additions to or the reconstruction of a class "A"\nbuilding, whether or not such construction or reconstruction includes\ngrading or improvement of the site, twenty-five years, except as\nhereinafter provided; the conversion of a class "B" or class "C"\nbuilding into a class "A" building, whether or not such conversion\nincludes grading or improvement of the site, twenty-five years. If\nindebtedness has been contracted or is to be contracted with a maximum\nmaturity of over twenty-five years, but not to exceed thirty years, to\nfinance the cost of acquisition or construction of a class "A" building\nand if more than twenty-five annual installments of principal on the\nindebtedness evidenced or to be evidenced by bonds or notes have not\nmatured, then the foregoing twenty-five year period of probable\nusefulness for the construction of an addition to such class "A"\nbuilding shall be increased by the number of years over twenty-five as\nthere are unmatured annual installments of principal on such\nindebtedness which has been or is to be contracted for the class "A"\nbuilding; provided that such addition is to be constructed to meet the\nconstruction standards of the class "A" building to which it is an\naddition. The maximum maturity of such indebtedness for the class "A"\nbuilding shall be measured from the date of the bonds or from the date\nof the first bond anticipation note issued in anticipation of such\nbonds, whichever is the earlier.\n (2) The construction of an addition or additions to or the\nreconstruction of a class "B" building or the conversion of a class "C"\nbuilding into a class "B" building, whether or not such construction,\nreconstruction or conversion includes grading or improvement of the\nsite, fifteen years.\n (3) The construction of an addition or additions to or the\nreconstruction of a class "C" building, whether or not such construction\nor reconstruction includes grading or improvement of the site, ten\nyears.\n (b) The periods of probable usefulness set forth in item (a) above\nshall include original furnishings, equipment, machinery or apparatus\nrequired for the purposes for which such additions to such buildings or\nfor which such reconstructed or converted buildings are to be used.\n (c) A building which is to be attached to an existing building or\nbuildings shall be deemed to be a new building and not an addition if\nthe probable useful life thereof is not dependent upon the useful life\nof such existing building or buildings.\n (d) The terms "class 'A' building," "class 'B' building" and "class\n'C' building," as used in this subdivision, shall mean such buildings as\nthey are described in subdivision eleven of this paragraph.\n 12-a. Demolition and repair of buildings. The demolishing or repair of\nany (a) privately owned building or structure that poses a significant\nthreat to public health or safety, five years, or (b) municipally owned\nstructure or building, or any building or structure owned by a school\ndistrict or district corporation, whenever the same is no longer of any\nuse or value or has become dangerous or detrimental to human life,\nhealth or safety, ten years.\n 13. Certain building alterations. The installation or reconstruction\nof a lighting, plumbing, ventilating, elevator or power plant or system\nin a building when not in connection with the original construction or\nthe reconstruction of such building, in a class "A" or "B" building, ten\nyears; in a class "C" building, five years. The installation or\nreconstruction of a heating system in a building when not in connection\nwith the original construction or the reconstruction of such building in\na class "A", "B" or "C" building, fifteen years. The terms "class 'A'\nbuilding," "class 'B' building" and "class 'C' building," as used in\nthis subdivision, shall mean such buildings as they are described in\nsubdivision eleven of this paragraph.\n 14. Airport construction and airport improvements. Except as provided\nin subdivisions fifteen and sixteen of this paragraph, the construction,\nreconstruction or extension of an airport or airport improvement,\nwhether or not including buildings other than hangars, ten years.\n 14-a. Airport construction and improvement of the East Hampton\nAirport. The construction, reconstruction, or extension of the East\nHampton Airport, whether or not including buildings, hangars, runways,\ntaxi-strips, paved areas, perimeter fencing, grading, filling, drainage\nor other site work, thirty years; the acquisition and installation of an\nabove ground aircraft fuel farm at the East Hampton Airport, including\nconnecting pipes, valves, meters, pumps, concrete spill containment\nfacility, and appurtenant facilities, twenty-five years.\n 14-b. Airport construction and improvement of the Ithaca Tompkins\nInternational Airport. The construction, reconstruction, or extension of\nthe Ithaca Tompkins International Airport, whether or not including\nbuildings, hangars, runways, taxi-strips, paved areas, perimeter\nfencing, grading, filling, drainage or other site work, thirty-years;\nthe acquisition and installation of an above ground aircraft fuel farm\nat the Ithaca Tompkins International Airport, including connecting\npipes, valves, meters, pumps, concrete spill containment facilities, and\nappurtenant facilities, twenty-five years.\n 15. Construction and equipment of airport structures, runways,\ntaxi-strips and other paved areas. Except as provided in subdivision\nseventeen of this paragraph, the construction and equipment of any\npermanent fire-proof airport structure, at an airport having an area\ngreater than one thousand acres, if the estimated cost of such structure\nis in excess of one million dollars, and the construction and equipment\nof runways, taxi-strips or paved areas, except such as may be opened for\nuse by the general public, on such airport, thirty years.\n 16. Dredging, filling, grading and drainage of airport property. The\ndredging, filling, drainage and grading of real property acquired for or\nused as an airport, having an area greater than one thousand acres,\nthirty years.\n 17. Airport hangars. The construction or purchase of an airport hangar\nif the estimated cost thereof as set forth in the resolution authorizing\nthe issuance of obligations therefor is one million dollars or less and\nthe hangar is not a class "A" building, fifteen years; if the estimated\ncost thereof is one million dollars or less and the hangar is a class\n"A" building, twenty years; if the estimated cost thereof is in excess\nof one million dollars, twenty-five years. The term class "A" building,\nas used in this subdivision, shall mean any such building as described\nin subdivision eleven of this paragraph.\n 18. Land acquisition and development for airport purposes. The\nacquisition of land in connection with the establishment, maintenance or\noperation of an airport having an area greater than one thousand acres,\nforty years.\n 18-a. The acquisition and installation of an above ground aircraft\nfuel farm at the Greater Rochester International Airport, including\nconnecting pipes, valves, meters, pumps, concrete spill containment\nfacility, and appurtenant facilities, twenty-five years.\n 19. Parks, playgrounds and recreational areas. The original\nimprovement or embellishment of:\n (a) A new park, playground or recreational area of not less than fifty\nacres, twenty years;\n (b) An addition of not less than twenty-five acres to an existing\npark, playground or recreational area, including the improvement or\nembellishment, if any, of such existing park, playground or recreational\narea, twenty years;\n (c) Any other park, playground or recreational area, fifteen years.\n 20. Highways, roads, streets, parkways and parking areas. The\nconstruction, reconstruction, widening or resurfacing of a highway,\nroad, street, parkway or parking area, whether or not including\nsidewalks, curbs, gutters, drainage, landscaping, grading or improving\nthe rights of way, or the elimination of any grade crossing (exclusive\nof bridges therefor) or improvements in connection therewith, if:\n (a) pavement of sand and gravel, water bound macadam or penetration\nprocess with single surface treatment, five years;\n (b) flexible pavement not specified in (a) or (c), ten years;\n (c) flexible pavement with penetration macadam or plant mix bottom\ncourse and heavy duty, bituminous concrete wearing surface, fifteen\nyears;\n (d) rigid base (portland cement concrete) pavement with: sheet\nasphalt, bituminous concrete, granite block or asphalt block wearing\nsurface, fifteen years;\n (e) rigid pavement, namely reinforced portland cement concrete,\nfifteen years;\n (f) parking areas regardless of kind of pavement, ten years.\n 20-a. County parkways. The construction, reconstruction, widening,\nstraightening or improvement of a county parkway, meaning a restricted\nlandscaped area traversed by a multiple-lane thoroughfare limited as to\nvehicular traffic, and owned and operated by a county, including all\nbridges, tunnels, overpasses, underpasses, interchanges, entrance\nplazas, approaches, toll houses, service areas, restaurants, service\nstations, service facilities, communications facilities and\nadministration, storage, and other buildings which such county may deem\nnecessary for the operation of such parkway, and all property, rights,\neasements and interests which may be acquired by such county in\nconnection therewith, thirty-five years.\n 21. Land acquisition. (a) The acquisition of land or permanent rights\nin land not provided for in any other subdivision hereof, thirty years;\n (b) The financing of the acquisition of land, permanent rights in land\nor temporary easements in land incidental to a capital improvement,\ninclusive of any administrative or other expenditures arising therefrom\nor related thereto, if such acquisition and expenditures are financed\nfrom a fund into which are paid the proceeds of the sale of bonds or\nbond anticipation notes issued in anticipation of such bonds and out of\nwhich the cost of such acquisition and such expenditures are paid,\nthirty years.\n 22. Dredging and construction of dikes and bulkheads. The dredging and\nmaking navigable of creeks, streams, bays, harbors and inlets, whether\nor not including the construction, reconstruction of or addition to a\ndike, bulkhead, dam, sea wall, jetty or similar device for navigation\npurposes or to prevent the encroachment of or damage from flood or storm\nwaters:\n (a) Construction work of steel, stone or concrete, thirty years.\n (b) Construction work of wood or partly of wood, twenty years.\n (c) Dredging alone, five years.\n 23. Sewer and water connections. The construction or reconstruction of\na sewer, water or other service connection from the service main in a\nhighway, road, street or parkway to the curb or property line, when such\nimprovement is not a part of the construction, reconstruction or\naddition to a water distribution or sewer system, ten years.\n 24. Curbs, sidewalks and gutters. The construction or reconstruction\nof a curb, sidewalk or gutter of brick, stone or concrete, not included\nin any other subdivision hereof, ten years.\n 25. Police and fire alarm systems and signal systems. The purchase or\ninstallation of a fire or police alarm, telegraph or telephone system or\nany other system of communication or transmission, or additions thereto,\nten years.\n 26. Fire, police and ferry boats. The acquisition of a fire or police\nboat, propelled by mechanical power, ten years. The acquisition of a\nferry boat, propelled by mechanical power, thirty-five years.\n 27. Fire-fighting vehicles and apparatus. The purchase of a motor\nvehicle used for fighting fires, other than a passenger vehicle having a\nseating capacity of less than ten persons, whether or not including\napparatus used in connection with such motor vehicle, or the purchase of\nsuch apparatus alone, if the estimated cost thereof, as set forth in the\nresolution authorizing the issuance of obligations therefor, is five\nthousand dollars or less, five years; if the estimated cost thereof is\nin excess of five thousand dollars, ten years; if the estimated cost\nthereof is in excess of fifty thousand dollars, twenty years.\n 27-a. Ambulances. The purchase of a motor vehicle which is specially\ndesigned for use for the treatment, care or transport of sick or injured\npersons, whether or not including equipment or furnishings used in\nconnection with such a vehicle, ten years, or the purchase of original\nequipment or furnishings for such a vehicle or the replacement of\nequipment or furnishings for such a vehicle, five years.\n 28. Machinery and apparatus for construction and maintenance. The\npurchase of machinery or apparatus to be used for constructing,\nreconstructing, repairing, maintaining or removing the snow and ice\nfrom, any physical public betterment or improvement, other than\nmachinery or apparatus which is to be permanently attached to or to form\na part of any such betterment or improvement, five years if the cost is\nfifteen thousand dollars or less; ten years if the cost is over fifteen\nthousand dollars, but less than thirty thousand dollars; fifteen years\nif the cost is thirty thousand dollars or over.\n 29. Motor vehicles. The purchase of a motor vehicle, five years. The\nterm "motor vehicle," as used in this subdivision, shall mean a vehicle\npropelled by any power other than muscular power, except\n (a) a passenger vehicle, other than a school bus, having a seating\ncapacity of less than ten persons,\n (b) a vehicle used for fighting fires,\n (c) a motor cycle, traction engine, and electric truck with small\nwheels used in warehouses and railroad stations and a vehicle which runs\nonly upon rails or tracks,\n (d) machinery or apparatus for which a period of probable usefulness\nhas been determined by subdivision twenty-eight of this paragraph, and\n (e) a vehicle which is specially designed for use for the treatment,\ncare or transport of sick or injured persons, and\n (f) a zero-emission school bus as defined in section three thousand\nsix hundred thirty-eight of the education law.\n 29-a. Transit motor vehicles. The purchase of municipally owned\nomnibus or similar surface transit motor vehicles, ten years; and the\npurchase of zero-emission school buses owned by a school district\ndefined pursuant to paragraph two of section 2.00 of this chapter, a\ncity school district with a population of more than one hundred\ntwenty-five thousand inhabitants, or board of cooperative educational\nservices, eight years.\n 30. Water meters. The purchase or installation of a water meter,\ntwenty years; the replacement of such water meter, twenty years.\nProvided, however, that if such purchase or installation is incidental\nto and in connection with the acquisition, construction or\nreconstruction of or addition to a water supply or distribution system,\nsuch purchase or installation of such water meter shall have the same\nperiod of probably usefulness as may be determined for such acquisition,\nconstruction or reconstruction of or addition to such system.\n 31. Voting machines. The purchase of a voting machine, ten years.\n 32. Equipment, machinery, apparatus or furnishings. The acquisition of\noriginal equipment, machinery, apparatus or furnishings for any physical\npublic betterment or improvement or required for the purposes for which\nthe physical public betterment or improvement is to be used, not\nincluded in any other subdivision hereof, five years; the replacement of\nsuch equipment, machinery, apparatus or furnishings, whether or not the\noriginal acquisition thereof is included in any other subdivision\nhereof, five years, unless a longer period for the replacement thereof\nis prescribed in another subdivision hereof, in which case such other\nsubdivision shall be applicable.\n 33. Judgments, claims, awards and determinations.\n (a) The payment of (1) A judgment or a compromised or settled claim\nagainst a municipality, school district or district corporation, or\n (2) An award or sum payable by a municipality, school district or\ndistrict corporation pursuant to a determination by a court, or an\nofficer, body or agency acting in an administrative or quasi-judicial\ncapacity, five years, except as hereafter provided in this subdivision.\n (b) The payment of any such judgment, claim, award or sum set forth in\nsubdivision (a) above or any combination of such judgment or judgments,\nclaim or claims, award or awards, or sum or sums, falling due in a\nsingle fiscal year, amounting to more than one per centum of the average\nassessed valuation of such municipality, school district or district\ncorporation, ten years.\n (c) The payment of any such judgment, claim, award or sum set forth in\nsubparagraph (a) of this subdivision or any combination of such judgment\nor judgments, claim or claims, award or awards, or sum or sums, falling\ndue in a single fiscal year, amounting to more than two per centum of\nthe average assessed valuation of such municipality, school district or\ndistrict corporation, fifteen years.\n (d) Nothing in this subdivision shall be construed to prevent the\npayment of any such judgment, claim, award or sum for a capital\nimprovement or equipment out of the proceeds of bonds issued for the\nfinancing of such capital improvement or equipment, or out of the\nproceeds of bond anticipation notes issued in anticipation of such\nbonds, except, however, that the payment of all or part of a judgment,\nclaim, award or sum for a capital improvement (other than the\nacquisition of land or rights in land) or equipment, in excess of the\namount authorized to be expended for such capital improvement or\nequipment shall be subject to the periods of probable usefulness of this\nsubdivision and except further, that item (b) of this subdivision shall\nnot apply to a judgment, claim, award or sum for a capital improvement\nor equipment which, pursuant to this section, has a period of probable\nusefulness of five years or less.\n * 33-a. Judgments, compromised claims or settled claims resulting from\ncourt orders on proceedings brought pursuant to article seven of the\nreal property tax law. Notwithstanding the provisions of subdivision\nthirty-three of this paragraph, the payment in a single fiscal year of\njudgments, compromised claims or settled claims against a municipality,\nschool district or district corporation resulting from court orders on\nproceedings brought pursuant to article seven of the real property tax\nlaw.\n (a) Where the accumulated tax refunds to be paid by the municipal\ncorporation liable therefore as a result of such court orders are more\nthan one per centum but less than three per centum of that portion of\nthe real property tax levy of such municipal corporation to be levied\nfor its municipal purposes for the year in which payment is to be made,\nten years; or\n (b) Where the accumulated tax refunds to be paid by the municipal\ncorporation liable therefore as a result of such court orders are more\nthan three per centum but less than five per centum of that portion of\nthe real property tax levy of such municipal corporation to be levied\nfor its municipal purposes for the year in which payment is to be made,\nfifteen years; or\n (c) Where the accumulated tax refunds to be paid by the municipal\ncorporation liable therefore as a result of such court orders are more\nthan five per centum of that portion of the real property tax levy of\nsuch municipal corporation to be levied for its municipal purposes for\nthe year in which payment is to be made, twenty years.\n * NB Expires June 15, 2028\n 33-a-1. Judgments, compromised claims, or settled claims resulting\nfrom section two hundred fourteen-g of the civil practice law and rules.\nNotwithstanding the provisions of subdivision thirty-three of this\nsection, the payment of judgments, compromised claims, or settled claims\nagainst a school district, board of cooperative educational services, or\nschool district created by special act of the legislature, resulting\nfrom court orders on proceedings brought pursuant to section two hundred\nfourteen-g of the civil practice law and rules, up to thirty years.\n 33-b. Real property tax refunds and credits. Payments of exemptions,\nrefunds, or credits for real property tax, sewer and water rents, rates\nand charges and all other real property taxes to be made by a\nmunicipality, school district or district corporation as a result of\nparticipating in the Superstorm Sandy assessment relief act, ten years.\n 33-c. Real property tax refunds and credits. Payments of exemptions,\nrefunds, or credits for real property tax, sewer and water rents, rates\nand charges and all other real property taxes to be made by a\nmunicipality, school district or district corporation as a result of\nparticipating in the Mohawk Valley and Niagara county assessment relief\nact, ten years.\n 33-d. Real property tax refunds and credits. Payments of exemptions,\nrefunds, or credits for real property tax, sewer and water rents, rates\nand charges and all other real property taxes to be made by a\nmunicipality, school district or district corporation as a result of\nparticipating in the Lake Ontario and connected waterways assessment\nrelief act, ten years.\n 34. Certain assessable improvements. The financing of the construction\nof any physical public betterment or improvement, whether or not\nincluding the acquisition of land or rights in land therefor, the cost\nof which is determined or required by ordinance, resolution or local law\nto be paid completely by assessments upon the property benefited or\npartially by assessments upon the property benefited and the balance by\nassessments\n (a) Upon the municipality or a subdivision or subdivisions thereof, or\n (b) Upon the municipality and a subdivision or subdivisions thereof,\nif such betterment or improvement is financed through a special fund\ninto which the proceeds of the sale of bonds and the assessments\ncollected are paid and out of which the cost of such betterment or\nimprovement is paid and such bonds are redeemed, whether or not interest\nthereon is paid from such fund, twelve years. This subdivision shall\napply only to betterments or improvements financed from such fund.\nBetterments or improvements which are paid for in whole or in part by\nassessments but which are not financed from such funds shall have the\nsame period of probable usefulness as if they were paid for completely\nby ad valorem real estate taxes.\n 35. Unspecified betterments and improvements. The acquisition,\nconstruction or reconstruction of or addition to any physical public\nbetterment or improvement not included in any other subdivision hereof,\nfive years; if the useful life of a physical public betterment or\nimprovement classified as a capital asset under generally accepted\naccounting principles for municipalities has been determined to be at\nleast ten years by an appropriate engineering, architectural or other\nprofessional, ten years; if the useful life of a physical public\nbetterment or improvement classified as a capital asset under generally\naccepted accounting principles for municipalities has been determined to\nbe at least fifteen years by an appropriate engineering, architectural\nor other professional, fifteen years.\n 36. Tax and revenue anticipation. The temporary financing in\nanticipation of:\n (a) The collection of real property taxes and assessments levied or to\nbe levied, five years.\n (b) The receipt of moneys from the state, or a local subdivision\nthereof, or the United States government, except the receipt of moneys\ndescribed in subparagraph d of this subdivision, three years.\n (c) The collection of sewer or water rents, rates or charges, or taxes\nother than real property taxes or the receipt of revenues from\nmunicipally owned and operated electric light and power plants or\ndistribution systems or other utility plants or distribution systems,\nthree years.\n (d) The receipt of moneys (1) from the sale of real property, or any\ninterest therein, acquired for or incidental to an urban renewal\nproject; or (2) from the United States government pursuant to title one\nof the housing act of nineteen hundred forty-nine, as amended; or (3)\nfrom the state of New York pursuant to the general municipal law, five\nyears.\n 37. Tax lien foreclosure expenditures. The financing of\n (a) The protection of tax liens owned by a municipality, at a judicial\nsale of the real property affected by such tax liens in an action for\nthe foreclosure of the tax liens of any other municipality on such real\nproperty, or\n (b) The cost of the foreclosure of tax liens owned by a municipality,\nto an extent not exceeding fifty per centum of the amount of such tax\nliens owned by such municipality and provided further that there are not\noutstanding any notes, certificates or other evidences of indebtedness\nissued in anticipation of the levy or collection of taxes represented by\nsuch tax liens, five years.\n 38. Change of county fiscal year. In a county which, pursuant to the\nprovisions of the county law, changes its fiscal year, the financing of\nthe payment of obligations and other expenses of such county falling due\nduring the period between the close of the former fiscal year and the\nbeginning of the new fiscal year, five years.\n 39. Change of village fiscal year. In a village which, pursuant to the\nvillage law, changes its fiscal year, the finacing of the payment of\nobligations falling due during the period between the last day of the\nformer fiscal year and the commencement of the new year and the other\nexpenses of such village during such period, five years.\n 40. Miscellaneous expenditures. Any object or purpose set forth in\nsection 29.00 or 29.20 of this article, if such object or purpose is to\nbe financed by the issuance of budget notes or deficiency notes, three\nyears.\n 41. Housing. The effectuating of any of the purposes of the public\nhousing law, other than making loans to limited profit housing companies\npursuant to article two of the private housing finance law, and other\nthan making loans to owners of existing multiple dwellings, fifty years;\nbonds issued by a housing authority pursuant to section forty-one of the\npublic housing law and guaranteed by a municipality pursuant to section\nninety-five of the public housing law, five years, in addition to the\nforegoing period of fifty years, for the temporary financing of a\nproject prior to the permanent financing thereof; evidences of\nindebtedness issued to the state pursuant to paragraph c of section\n20.00 of this chapter, three years, in addition to the foregoing period\nof fifty years for the temporary financing of a project prior to the\npermanent financing thereof; loans to limited profit housing companies\npursuant to article two of the private housing finance law, fifty-five\nyears; loans or grants to owners of existing private or multiple\ndwellings, non-residential property, or vacant land pursuant to the\nprovisions of article eight, article eight-A, article eight-B, article\neleven or article fifteen of the private housing finance law, or loans\nfor the construction of multiple dwellings pursuant to article eleven of\nthe private housing finance law, or loans or grants for the\npre-development costs or construction of private or multiple dwellings\npursuant to article twenty-two of the private housing finance law,\nthirty years.\n 41-a. The effectuating of any urban renewal program or part thereto\npursuant to the general municipal law, fifty years. Nothing herein\ncontained, however, shall prevent the application of the period of\nprobable usefulness prescribed in any other subdivision of this section\nfor any object or purpose constituting a separable part of an urban\nrenewal program.\n 41-b. The effectuating of any of the purposes of section thirty-six-a\nof the private housing finance law, other than making loans to limited\nprofit housing companies, forty-years. Nothing herein contained,\nhowever, shall prevent the application of the period of probable\nusefulness prescribed in any other subdivision of this section for any\nobject or purpose constituting a separable part of a project within the\nscope of section thirty-six-a of the private housing finance law.\n 41-d. Urban development action area projects. The making of loans or\ngrants to the owners of existing private or multiple dwellings, pursuant\nto article sixteen of the general municipal law, thirty years; site\npreparation undertaken by a municipality pursuant to article sixteen of\nthe general municipal law, thirty years; loans or grants for the purpose\nof projects undertaken pursuant to article three-A of the private\nhousing finance law, thirty years; improvements associated with the\nconstruction or rehabilitation of private or multiple dwellings,\npursuant to article sixteen of the general municipal law, thirty years.\n 41-e. Housing New York program act. The carrying out, financing or\nrefinancing by the city of New York, by loans or otherwise, of programs\nand activities designed to achieve the purposes set forth in the opening\nparagraph and paragraphs (a) through (f) of subdivision two of section\nfour of section one of chapter thirty-two of the laws of nineteen\nhundred eighty-six, as amended, such section one constituting the\nhousing New York program act, thirty years.\n 42. Pension and retirement systems. The establishment of a pension or\nretirement system or fund on a solvent basis, twenty years.\n * 42-a. Volunteer ambulance workers' service award program. The\nfinancing of prior service contributions authorized pursuant to\nsubdivision two of section two hundred nineteen-f of the general\nmunicipal law by the sponsor of a service award program, including\nfinancing by a town on behalf of an ambulance district, or a town on\nbehalf of a fire protection district which contracts with an ambulance\nservice which is not organized pursuant to section two hundred nine-b of\nthe general municipal law, five years.\n * NB There are 2 sub 42-a's of par a\n * 42-a. Defined benefit service award programs for volunteer ambulance\nworkers. The financing of contributions to a service award program\nattributable to years of ambulance service rendered during the five\nyears immediately preceding the adoption of the program, including\nfinancing by a town on behalf of an ambulance district, or a town on\nbehalf of a fire protection district which contracts with an ambulance\nservice which is not organized pursuant to section two hundred nine-b of\nthe general municipal law, five years.\n * NB There are 2 sub 42-a's of par a\n 43. Plans for post-war projects. The preparation of preliminary plans\nand detailed plans and specifications for a capital improvement which\nmay be undertaken after the termination of the war, including test\nborings or other extraordinary expenditures related thereto, state aid\nfor which shall have been approved by the temporary state post-war\npublic works planning commission pursuant to law, three years.\n 44. Tax maps. The original establishment and original preparation of\ntax maps and assessment maps which are not incidental to any other\nobject or purpose specified in this paragraph, ten years; the original\npreparation of county-wide tax maps in accordance with the requirements\nof article fifteen-a of the real property tax law, including the\ncompensation of cities, towns and villages for existing maps used in the\npreparation thereof, ten years.\n 45. Lot and block system of property registration. The original\nestablishment and original preparation of a lot and block system of\nrecording or registering the titles of real property, including the\npreparation of maps, surveys or plans incidental thereto, ten years.\n 46. Ferry terminals. The acquisition, construction, or reconstruction\nof or addition to ferry terminals, whether or not including the\nacquisition of land or rights in land, in connection therewith, twenty\nyears.\n 47. Ferry boats. The acquisition of a system of ferry boat\ntransportation, whether or not including franchises thereof, and\nincluding the acquisition, construction or reconstruction of ferry boats\npropelled by mechanical power, ten years.\n 48. Maps, assessments, determination of enhancements and\napportionments of cost. In the case of river improvement or drainage\nimprovement districts established by or under the supervision of the\ndepartment of conservation, the original preparation of maps of the\ndistrict, original assessments, determination of enhancements and\napportionments of cost, surveys and studies in connection therewith, all\nof which matters are not incidental to any other object or purpose\nspecified in this paragraph, five years.\n 49. Appraisals for equalization purposes. The expenses incurred by a\ncounty for the employment of experts to appraise the value of real\nproperty within the county to assist the board of supervisors or\ncommissioner of equalization in the county in determining just ratios\nfor the equalization of assessed valuations of real property in the\nseveral tax districts of the county, five years.\n 50. Parking meters. The purchase and installation of parking meters,\nfive years.\n 51 Planning for sewer systems or sewage treatment works. The\npreparation of preliminary plans and detailed plans, specifications and\nestimate for a sewer system or sewage treatment works, including the\ntest borings or other extraordinary expenditures related hereto, state\naid for which shall have been approved by the department of health\npursuant to law, three years. If the cost of such preliminary plans and\ndetailed plans, specifications and estimate, however, is to be financed\nas part of the cost of a sewer system or sewage treatment works in\nconnection with which they are prepared, then and in such event they\nshall have the same period of probable usefulness as may be determined\nfor the construction or reconstruction of or addition to such such sewer\nsystem or sewage treatment works.\n 52. Equipment used in connection with preparation of assessment rolls,\ntax billing and receipting, and accounting and tabulating equipment. The\npurchase of equipment or machinery in connection with preparation of\nassessment rolls, tax billing and receipting, and accounting and\ntabulating equipment, not included in any other subdivision hereof, five\nyears.\n 53. Appraisals of real property for assessment. The expense incurred\nby a municipality in the employment of experts to appraise the value of\nreal property within the municipality to assist in the assessment\nthereof for purposes of taxation, including a "revaluation" or "update",\nas such terms are defined in the real property tax law, five years.\n 53-a. Installation of computer assisted system for the preparation and\nmaintenance of assessment and tax rolls including computer assisted tax\naccounting system. The expense incurred by a municipality in the\ninstallation of a computer assisted system for the preparation and\nmaintenance of assessment and tax rolls, and the installation of a\ncomputer assisted tax accounting system, including data collection,\ncomputer hardware and software, ten years.\n 54. Golf courses. The construction or acquisition of a golf course,\nwhether or not including buildings appurtenant or incidental thereto,\nland or rights in land, original furnishings and equipment and the\nimprovement of such land for use as a golf course, twenty years; the\nconstruction of an addition or additions to or reconstruction of a golf\ncourse, whether or not including buildings appurtenant or incidental\nthereto or the installation of water sprinkling systems or electric\nilluminating systems and appurtenances thereto in an existing golf\ncourse fifteen years.\n 55. Boardwalks. The acquisition, construction or reconstruction of, or\nadditions to a boardwalk adjacent to the Atlantic Ocean, a lake, bay,\nriver or other large body of water, which walk is constructed of wood or\nmore durable materials on heavy piling and is at least twenty feet in\nwidth, ten years.\n 56. Fire safety and prevention programs. The financing of a program\nfor fire safety and fire prevention in relation to one or more buildings\nby any municipality or school district, including one or more of the\nfollowing: the installation, construction or reconstruction of a\nsprinkler system, fire alarm system, fire escape, fire tower, fire door,\nilluminated exit sign, or of any other improvement or system in a\nbuilding to eliminate fire hazards or to provide for the safety of\npersons and property in the event of fire therein, or the acquisition of\nfire extinguishers or other equipment for such purposes, if the\nestimated aggregate cost thereof, as set forth in the resolution\nauthorizing the issuance of obligations therefor, is less than ten\nthousand dollars, five years; if the estimated aggregate cost thereof is\nten thousand dollars or more, ten years; provided, however, that if a\ndifferent period for the installation, construction, reconstruction or\nacquisition of any item or class of items of the improvement or\nequipment included in such program is prescribed in another subdivision\nhereof, such other subdivision shall be applicable to such item or class\nof items when the expenditure therefor is not to be financed as a fire\nsafety and fire prevention program pursuant to the provisions of this\nsubdivision.\n * 57. Tree rehabilitation and replacement programs. The financing of a\nprogram for the rehabilitation and replacement of ornamental shade trees\nwithin the limits of a municipality, including as a part of any such\nprogram the acquisition, growing, planting, preservation, removal,\ndisposal and replacement of trees, five years.\n * NB There are 3 sub 57's of par a\n * 57. Hydraulic and mechanical dredges. Dredges, both hydraulic and\nmechanical, used in dredging creeks, streams, bays, harbors and inlets\nand the construction of dikes, bulkheads, dams, sea walls and jettys,\nfifteen years.\n * NB There are 3 sub 57's of par a\n * 57. Workmen's compensation self-insurance plans. (a) Payments\nrequired of a municipality, school district or district corporation upon\nentry to or withdrawal from a county self-insurance plan, five years,\nexcept that if the amount of such payment exceeds one per centum of the\naverage assessed valuation of such municipality, school district or\ndistrict corporation, ten years.\n (b) The amount of an apportionment payable by a participating\nmunicipality or fire district upon changing to a county self-insurance\nplan in accordance with the transition provisions of section\nseventy-five of the workmen's compensation law, five years, except that\nif the amount of such payment exceeds one per centum of the average\nassessed valuation of such municipality or district corporation, ten\nyears.\n * NB There are 3 sub 57's of par a\n 58. Steam plants or distribution systems. The acquisition,\nconstruction or reconstruction of or addition to a steam plant or\ndistribution system, whether or not including buildings, land or rights\nin land, original furnishings, equipment, machinery or apparatus, or the\nreplacement of such equipment, machinery or apparatus, thirty years; the\nreplacement of such furnishings, ten years.\n 58-a. Hot water heating plants or distribution systems. The\nacquisition, construction or reconstruction of or addition to a hot\nwater heating plant or distribution system, whether or not including\nbuildings, land or rights in land, original furnishings, equipment,\nmachinery or apparatus, or the replacement of such equipment, machinery\nor apparatus, thirty years; the replacement of such furnishings, ten\nyears.\n 59. Retroactive social security coverage. Where an irrevocable\nelection is made to finance all or part of the employer's share of the\ncost of retroactive coverage provided to employees under the federal\nold-age and survivors insurance system pursuant to section one hundred\nthirty-eight-a of the retirement and social security law and where an\ninsufficient or no provision is or has been made in the annual budget\nfor such cost, provided no part of such share has been or is financed by\nthe issuance of budget notes, three years.\n 60. Current social security coverage. All or part of the employer's\nshare of the cost of current coverage provided to employees under the\nfederal old-age and survivors insurance system pursuant to the\nretirement and social security law, for the period January first,\nnineteen hundred fifty-eight to June thirtieth, nineteen hundred\nfifty-nine, not exceeding seventeen million dollars, three years.\n 61. Artificial swimming pools. The construction of artificial swimming\npools, twenty years. The reconstruction of artificial swimming pools,\nfifteen years.\n * 62. Skiing developments. The construction of a skiing development,\nincluding: ski lifts and other original facilities, equipment and\nfurnishings; buildings appurtenant or incidental thereto; access roads\nand parking areas; land or rights of land, and the improvement of such\nland for use as a skiing development; twenty years.\n * NB There are 2 sub 62's of par a\n * 62. a. Planning for future capital improvements. The preparation\npursuant to section ninety-nine-d of the general municipal law of\nsurveys, preliminary plans and detailed plans, specifications and\nestimates necessary for planning for a capital improvement which it is\ncontemplated might be undertaken in the future, five years. If the cost\nof such surveys, preliminary plans and detailed plans, specifications\nand estimates, however, is to be financed as part of the cost of the\ncapital improvement in connection with which they are prepared, then and\nin such event they shall have the same period of probable usefulness as\nmay be determined for such capital improvement.\n b. In the event that any such capital improvement is financed in whole\nor in part pursuant to this chapter after the commencement of the\nfinancing of the cost of any such surveys, preliminary plans and\ndetailed plans, specifications and estimates, and if the period of five\nyears shall not have elapsed since the date of issuance of the first\nobligation or obligations for such surveys, preliminary plans and\ndetailed plans, specifications and estimates, then the period of\nprobable usefulness for such surveys, preliminary plans and detailed\nplans, specifications and estimates, may be increased so that the period\nof probable usefulness thereof shall be equal to the period of probable\nusefulness of the capital improvement for which the financing of such\nsurveys, preliminary plans and detailed plans, specifications and\nestimates was originally commenced less the period of time which shall\nhave elapsed from the date of issuance of the first obligation or\nobligations therefor to the date of issuance of the first obligation or\nobligations for such capital improvement.\n * NB There are 2 sub 62's of par a\n * 63. System of permanent personal registration of voters. The\noriginal establishment and original preparation of a system of permanent\npersonal registration of voters including the purchase of equipment and\nrecording material required in connection therewith, ten years.\n * NB There are 2 sub 63's of par a\n * 63. Placing of fill. The placing of earth, rocks, gravel or\nhydraulic fill on land acquired for a public purpose in connection with\nthe improvement thereof, including acquisition and transportation,\nthirty years.\n * NB There are 2 sub 63's of par a\n 64. Comprehensive master plans. The preparation of a comprehensive\nmaster plan for the development of the entire area of the municipality,\nfive years.\n 66. Equipment for county police district or department. The purchase\nof equipment, machinery, apparatus or furnishings from any town or\nvillage incident to the creation or establishment of a county police\ndepartment or district which includes such town or village, five years.\n 70. State office building projects in certain cities. The construction\nof one or more office buildings and the construction, reconstruction or\nprovision of other public improvements and appurtenances pursuant to\nsection twenty-e of the general city law, whether or not including\ndemolition, grading or improvement of site, original furnishings,\nequipment, machinery or apparatus required for the purposes for which\nsuch buildings, public improvements and appurtenances are to be used,\nforty years; the acquisition of land or permanent rights in land\npursuant to such section of the general city law, forty years.\n * 71. State office building projects in certain counties. The\nconstruction of one or more office buildings and the construction,\nreconstruction or provision of other public improvements and\nappurtenances pursuant to section eight hundred fifty of the county law,\nwhether or not including demolition, grading or improvement of site,\noriginal furnishings, equipment, machinery or apparatus required for the\npurposes for which such buildings, public improvements and appurtenances\nare to be used, forty years; the acquisition of land or permanent rights\nin land pursuant to such section of the county law, forty years.\n * NB There are 2 sub 71's of par a\n * 71. Special population census. The expenses incurred by a county,\ncity, town, or village to conduct a special population census supervised\nby the United States bureau of the census pursuant to a contract made\npursuant to section twenty of the general municipal law, three years.\n * NB There are 2 sub 71's of par a\n * 72. Records preservation. The cost of the establishment of a system\nfor the preservation of public records by microfilm reproduction or\ndigital image technology, including the original preparation of\nmicrofilm negatives, the conversion of paper records or microfilm\nnegatives to digital images, and the purchase of original equipment and\napparatus required for viewing, copying and storage purposes, five\nyears.\n * NB There are 3 sub 72's of par a\n * 72. Traffic signals, traffic signal systems, traffic signs and\ntraffic sign supports.\n (a) The purchase of traffic signals and traffic signal systems, twenty\nyears.\n (b) The purchase of traffic signs and traffic sign supports, ten\nyears.\n * NB There are 3 sub 72's of par a\n * 72. Codification of laws, ordinances, codes, resolutions, rules or\nregulations. The initial cost of codifying or recodifying the laws,\nordinances, codes, resolutions, rules or regulations of or applicable to\na municipality, including the fees and expenses of experts, legal\nadvertising costs, and the initial cost of printing or otherwise\nreproducing copies of any such codification or recodification for\nmunicipal use and to make copies available to the public, but not\nincluding the salaries and expenses of officers and regular employees of\nthe municipality, three years.\n * NB There are 3 sub 72's of par a\n 73. Job and business opportunity expansion programs of municipalities.\nThe planning and effectuation of any program, activity or project by a\nmunicipality, either directly by the municipality or by contract or by\nany other lawful means, to create, improve or expand job or business\nopportunities or job or business training, or both, for persons in the\nmunicipality as to whom such opportunities or training are lacking or\ninadequate, so as to enable such persons to earn enough to maintain a\ndecent standard of living, thirty years. Nothing herein contained\nhowever shall prevent the application of the period of probable\nusefulness prescribed in any other subdivision of this section for any\nobject or purpose constituting a separable part of such program,\nactivity or project.\n 74. Equipment for off-track, pari-mutuel betting. In the case of any\nmunicipality in which the conduct of off-track, pari-mutuel betting on\nhorse races is authorized by law, the purchase by such municipality of\nequipment, machinery, apparatus or furnishings incident to the conduct\nof such betting, including equipment, machinery, apparatus or\nfurnishings for use in the establishment or operation of off-track\nbetting offices, facilities or premises, or in providing communications\nand transmission systems and facilities in connection therewith, ten\nyears.\n 75. Loans for hospital construction. The making of loans of money or\ncredit to or in aid of any eligible corporation or association for the\npurpose of providing hospital or other facilities for the prevention,\ndiagnosis or treatment of human disease, pain, injury, disability,\ndeformity or physical condition, and for facilities incidental or\nappurtenant thereto, as may be authorized by law pursuant to section\nseven of article seventeen of the state constitution, thirty years.\n 76. Exterior cleaning and beautification of public buildings and\nmonuments owned by a municipality, ten years.\n * 77. Passenger vehicle other than a school bus. The purchase of a\npassenger vehicle, other than a school bus, having a seating capacity of\nless than ten persons, when purchased to replace a similar vehicle\npreviously in service for three years or more, or in the case of a\npolice or fire vehicle, in service for one year or more, three years.\n * NB There are 2 sub 77's of par a\n * 77. In the city of New York a comprehensive program of renovation or\nimprovement of transit facilities or the water supply system or a public\nor school building or playground or of a public park and of the\nlighting, plumbing, ventilating and communication systems in such\nbuilding, playground or park, five years. Nothing herein contained,\nhowever, shall prevent the application of the period of probable\nusefulness prescribed in any other subdivision of this section for any\nobject or purpose constituting a separable part of such program.\n * NB There are 2 sub 77's of par a\n * 78. Payments by the city of New York to the housing finance agency.\nAny payment of monies by the city of New York to the New York state\nhousing finance agency or any bank or trust company organized under the\nlaws of the state of New York or national banking association doing\nbusiness in the state of New York or any person, firm or corporation\nwhich holds such monies for payment to such agency, if such monies,\ntogether with the income earned thereon, are used to make, or discharge\nsuch ctiy's obligation to make, in whole or in part, payments which such\ncity is required to make to such agency in each of three or more\nconsecutive fiscal years of such city under a lease, sublease or other\nagreement with respect to a health facility constructed, acquired,\nreconstructed, rehabilitated or improved by the health and mental\nhygiene facilities improvement corporation, three years.\n * NB There are 2 sub 78's of par a\n * 78. Payments by the city of New York. Any payment of moneys by the\ncity of New York to the lessor or sublessor of real property leased or\nsubleased for any public or municipal purpose or any bank or trust\ncompany organized under the laws of the state of New York or national\nbanking association doing business in the state of New York or any\nperson, firm or corporation which holds such moneys for payment to such\nlessor or sublessor, if such moneys, together with the income earned\nthereon, are used to make, or discharge such city's obligation to make,\nin whole or in part, payments which are required to be made to such\nlessor or sublessor in each of three or more consecutive fiscal years of\nsuch city under a lease or sublease with respect to such real property,\nthree years.\n * NB There are 2 sub 78's of par a\n 79. The effectuation of any program to pay benefits and provide other\nsocial and technical assistance to residential tenants eligible for\npublic assistance whose relocation is necessitated by a condition\ndangerous to life or health, five years. Nothing herein contained,\nhowever, shall prevent the application of the period of probable\nusefulness prescribed in any other subdivision of this paragraph for any\nobject or purpose constituting a separable part of such program.\n 80. Pedestrian malls. The construction or reconstruction of or\naddition to a pedestrian mall, whether or not including land or rights\nin land or the construction or acquisition of public improvements and\nappurtenances required for the purpose for which such pedestrian mall\nwill be used, twenty years; the replacement of such public improvements\nand appurtenances, ten years. The term "pedestrian mall", as used in\nthis subdivision, shall mean a public thoroughfare designed as a\npromenade for pedestrians from which motorized vehicles are to be\nrestricted or prohibited.\n 81. Computer assisted integrated financial management and accounting\nsystem. (a) The expenses incurred by a municipality, for the\nacquistition and installation of a new computer assisted integrated\nfinancial management and accounting system, including computer hardware,\nten years.\n (b) Computer software incidental to the acquisition and installation\nof a new computer assisted integrated financial management and\naccounting system, five years.\n 82. Computer-aided police emergency dispatch systems in the county of\nNassau. (a) The expenses incurred by a municipality in the county of\nNassau for the acquisition and installation of a new computer-aided\npolice dispatch system, including computer hardware, ten years.\n (b) The expenses incurred by a municipality in the county of Nassau\nfor the acquisition of computer software incidental to the acquisition\nand installation of a new computer-aided police dispatch system, five\nyears.\n 83. Certain liability insurance. Payments, other than annual insurance\npremiums, required by a county, town, city, village, district\ncorporation (as defined in paragraph three of section 2.00 of this\nchapter), school district, city school district, or school district in a\ncity, as a subscriber of a municipal reciprocal insurer formed under\narticle sixty-one of the insurance law, five years, except where such\npayments amount to more than one percent of the full equalized valuation\nof such public entity, ten years.\n 84. Educational facilities. The acquisition, construction,\nreconstruction, improvement, rehabilitation, repair, furnishing or\nequipping of, or other provision for educational facilities, as defined\nin section twenty-five hundred ninety-a of the education law, or the\nimplementation of the five-year educational facilities capital plan of\nthe board of education of the city school district of the city of New\nYork, thirty years.\n 85. Payment of amortized amounts for retirement contributions. Payment\nof the amortized amounts outstanding pursuant to section seventeen-a and\nsection three hundred seventeen-a of the retirement and social security\nlaw and section five hundred twenty-one of the education law, including\nthe refinancing of such amounts as authorized by paragraph n of\nsubdivision two of such section five hundred twenty-one, the period of\ntime then remaining for the amortization of amounts under such statutes;\nprovided, however, no indebtedness shall be issued if the remaining\namortization period is less than five years.\n 85-a. Payments for the separation incentive program adopted in\nnineteen hundred ninety-five by the enlarged city school district of the\ncity of Middletown, Orange county pursuant to an agreement between the\ndistrict's various collective bargaining groups and the enlarged city\nschool district of Middletown, five years.\n 85-b. Two thousand four--two thousand five retirement contributions.\nPayments made by participating employers to the New York state and local\nemployees' retirement system and the New York state and local police and\nfire retirement system for the two thousand four-two thousand five\nfiscal year of the retirement systems, but only up to a maximum of the\n"amount eligible for amortization" pursuant to section seventeen-b or\nthree hundred seventeen-b of the retirement and social security law, ten\nyears; provided, however, that in no event shall the amount of such\ndebt, when added to any amounts amortized pursuant to section\nseventeen-b or three hundred seventeen-b of the retirement and social\nsecurity law, exceed the "amount eligible for amortization" as defined\nin section seventeen-b or three hundred seventeen-b of the retirement\nand social security law.\n 85-c. Two thousand five--two thousand six retirement contributions.\nPayments made by participating employers to the New York state and local\nemployees' retirement system and the New York state and local police and\nfire retirement system for the two thousand five--two thousand six\nfiscal year of the retirement systems, but only up to a maximum of the\n"amount eligible for amortization" pursuant to section seventeen-c or\nthree hundred seventeen-c of the retirement and social security law, ten\nyears; provided, however, that in no event shall the amount of such\ndebt, when added to any amounts amortized pursuant to section\nseventeen-c or three hundred seventeen-c of the retirement and social\nsecurity law, exceed the "amount eligible for amortization" as defined\nin section seventeen-c or three hundred seventeen-c of the retirement\nand social security law.\n 85-d. Two thousand six--two thousand seven retirement contributions.\nPayments made by participating employers to the New York state and local\nemployees' retirement system and the New York state and local police and\nfire retirement system for the two thousand six--two thousand seven\nfiscal year of the retirement systems, but only up to a maximum of the\n"amount eligible for amortization" pursuant to section seventeen-d or\nthree hundred seventeen-d of the retirement and social security law, ten\nyears; provided, however, that in no event shall the amount of such\ndebt, when added to any amounts amortized pursuant to section\nseventeen-d or three hundred seventeen-d of the retirement and social\nsecurity law, exceed the "amount eligible for amortization" as defined\nin section seventeen-d or three hundred seventeen-d of the retirement\nand social security law.\n 85-e. Payments by the city of Long Beach to or for the benefit of\nemployees upon separation from employment, as have been or may be\napproved by the city and including, but not limited to, cash payment for\nseparation incentives, voluntary early retirement incentive programs\nand/or payment of the monetary value of accrued and accumulated but\nunused and unpaid sick leave, personal leave, holiday leave, vacation\ntime, time allowances granted in lieu of overtime compensation, premiums\nor contributions with respect to health, dental and vision care\ninsurance plans for the fiscal year in which such separation occurs, and\nany other forms of payment required to be paid to or for the benefit of\nsuch employees in connection with the separation from employment, five\nyears.\n * 86. Soft-body armor and semi-automatic pistols in municipalities,\nfor use by police departments of such municipalities. (a) The expenses\nincurred by municipalities for the acquisition of soft-body armor of\nsuch municipalities, five years.\n (b) The expenses incurred by municipalities for the acquisition of\nsemi-automatic pistols, five years.\n * NB There are 2 sub 86's of par a\n * 86. Soft-body armor and semi-automatic pistols in the cities of Long\nBeach and Glen Cove, Nassau county, for use by police departments of\nsuch cities. (a) The expenses incurred by the city of Long Beach or the\ncity of Glen Cove in the county of Nassau for the acquisition of\nsoft-body armor, five years.\n (b) The expenses incurred by the city of Long Beach or the city of\nGlen Cove in the county of Nassau for the acquisition of semi-automatic\npistols, five years.\n * NB There are 2 sub 86's of par a\n * 88. Criminal justice information system in the county of Suffolk.\nThe expenses incurred by the county of Suffolk for the acquisition and\ninstallation of a criminal justice information system, including\ncomputer hardware and software, reconstruction of county buildings and\nfacilities required in connection with such installation and furnishings\nand equipment to be used in connection with such system, ten years.\n * NB There are 2 sub 88's of par a\n * 88. Underground liquid fuel tanks. (a) the acquisition and\ninstallation of tanks for the storage of liquid fuel at ambient\npressure, including connected pipes, valves, meters, pumps, leak\ndetection equipment and vent alarms and the construction of groundwater\nmonitoring wells, fifteen years;\n (b) the excavation, emptying or disposal of such existing tanks or\ntheir contents, ten years.\n * NB There are 2 sub 88's of par a\n 89. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least five years, five years.\n 90. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least ten years, ten years.\n 91. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least fifteen years, fifteen years.\n 92. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least twenty years, twenty years.\n 93. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least twenty-five years, twenty-five years.\n 94. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least thirty years, thirty years.\n 95. Payment by Suffolk county for the retirement incentive programs\nadopted in nineteen hundred ninety-five in accordance with the\nprovisions of chapter twelve of the laws of nineteen hundred ninety-five\nand in nineteen hundred ninety-seven in accordance with the provisions\nof chapter forty-one of the laws of nineteen hundred ninety-seven, and\npayment by Suffolk county for past service payments pursuant to any\nspecial retirement plan for sheriffs, undersheriffs and deputy sheriffs\nin accordance with the provisions of chapter one hundred sixty-five of\nthe laws of nineteen hundred ninety-five, the time remaining as the\npayment period under such statutes.\n 96. Payment by the village of Rockville Centre, in the county of\nNassau, of contributions to the New York state and local police and fire\nretirement system to provide additional pension benefits, pursuant to\nsection three hundred eighty-four-e of the retirement and social\nsecurity law, to police officers employed by such village, ten years.\n 97. Educational facilities. The acquisition, construction,\nreconstruction, improvement, rehabilitation, repair, furnishing or\nequipping of a school construction project eligible for the\napportionment of aid pursuant to subdivision six of section thirty-six\nhundred two of the education law, thirty years.\n 98. Communication and computer equipment directly related to the\nreceipt of wireless 911 calls and the dispatch of emergency services in\nresponse to such call, including costs associated with the local\ngovernment cellular emergency 911 program authorized pursuant to section\nsixteen hundred eighty-nine-g of the public authorities law, ten years.\n * 99. Payment for a retirement incentive program adopted in accordance\nwith the provisions of part A of chapter sixty-nine of the laws of two\nthousand two and payment for any outstanding obligations for any\nretirement incentive program adopted in accordance with any legislation\nprior to such date, five years.\n * NB There are 2 sub 99's of par a\n * 99. Payment by the city of Albany, in the county of Albany, of\ncontributions to the New York state and local police and fire retirement\nsystem to reopen the optional twenty year retirement plan to certain\nfirefighters in the city of Albany and to provide additional pension\nbenefits, pursuant to section three hundred eighty-four-e of the\nretirement and social security law, to firefighters employed by such\ncity, twenty years.\n * NB There are 2 sub 99's of par a\n * 100. Certain retirement prior service contributions. Contributions\nto the New York state and local police and fire retirement system for\nbenefits provided pursuant to section three hundred eighty-four-e of the\nretirement and social security law that are attributable to service\nrendered prior to the adoption of such section, and which are being\namortized over ten years or less, the lesser of ten years or the period\nof time remaining to pay such contributions to such retirement system.\n * NB There are 2 sub 100's of par a\n * 100. Payment by the Ridge Road fire district, in the county of\nMonroe, of contributions to the New York state and local police and fire\nretirement system to provide additional pension benefits, pursuant to\nsection three hundred eighty-four-e of the retirement and social\nsecurity law, to all eligible firefighters employed by such fire\ndistrict, five years.\n * NB There are 2 sub 100's of par a\n * 101. Payment of certain negotiated benefits by the village of\nHaverstraw. Payment of negotiated benefits pursuant to collective\nbargaining agreements to retiring or transferring village police\nofficers in connection with the disbanding of the village of Haverstraw\npolice department, five years, except that if the amount of such\npayments in any fiscal year exceeds one per centum of the average\nassessed valuation of such village, ten years.\n * NB There are 2 sb 101's\n * 101. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least thirty-five years, thirty-five years.\n * NB There are 2 sb 101's\n 102. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least forty years, forty years.\n 103. One or more objects or purposes for which a period of probable\nusefulness has been determined under any other subdivision of this\nparagraph to be at least fifty years, fifty years.\n * 104. Payments of a targeted retirement program by the county of\nRockland incentive payments by the county of Rockland with respect to a\ntargeted retirement program for current employees, ten years.\n * NB There are 2 sb 104's\n * 104. Payments by the county of Nassau to employees upon separation\nfrom employment, as may be approved by the county and including, but not\nlimited to, cash payment for separation incentives and/or payment of the\nmonetary value of accrued and accumulated but unused and unpaid sick\nleave, personal leave, holiday leave, vacation time, time allowances\ngranted in lieu of overtime compensation and any other forms of payment\nrequired to be paid to such employees upon separation from employment,\nten years.\n * NB There are 2 sb 104's\n * 105. Payments by the town of East Hampton, county of Suffolk to\nemployees upon separation from employment, as may be approved by the\ntown and including, but not limited to, cash payment for separation\nincentives and/or payment of the monetary value of accrued and\naccumulated but unused and unpaid sick leave, personal leave, holiday\nleave, vacation time, time allowances granted in lieu of overtime\ncompensation and any other forms of payment required to be paid to such\nemployees upon separation from employment, ten years.\n * NB There are 2 sb 105's\n * 105. Payments by the town of Stony Point to or for the benefit of\nemployees upon separation from employment, as may be approved by the\ntown and including, but not limited to, cash payment for separation\nincentives and/or payment of the monetary value of accrued and\naccumulated but unused and unpaid sick leave, personal leave, holiday\nleave, vacation time, time allowances granted in lieu of overtime\ncompensation, premiums or contributions with respect to health, dental\nand vision care insurance plans for the fiscal year in which such\nseparation occurs, and any other forms of payment required to be paid to\nor for the benefit of such employees in connection with the separation\nfrom employment, ten years.\n * NB There are 2 sb 105's\n * 106. Payments by the town of Southampton to or for the benefit of\nemployees upon separation from employment, as may be approved by the\ntown and including, but not limited to, cash payment for separation\nincentives and/or payment of the monetary value of accrued and\naccumulated but unused and unpaid sick leave, personal leave, holiday\nleave, vacation time, time allowances granted in lieu of overtime\ncompensation, premiums or contributions with respect to health, dental\nand vision care insurance plans for the fiscal year in which such\nseparation occurs, and any other forms of payment required to be paid to\nor for the benefit of such employees in connection with the separation\nfrom employment, ten years.\n * NB There are 4 sb 106's\n * 106. Payments by the village of Lynbrook, in the county of Nassau,\nmade on or after April first, two thousand eleven, to employees upon\nseparation from employment, as may be approved by such village and\nincluding, but not limited to, cash payment for separation incentives\nand/or payment of the monetary value of accrued and accumulated but\nunused and unpaid sick leave, personal leave, holiday leave, vacation\ntime, time allowances granted in lieu of overtime compensation and any\nother forms of payment required to be paid to such employees upon\nseparation from employment, ten years.\n * NB There are 4 sb 106's\n * 106. Payments by the town of Oyster Bay to employees upon separation\nfrom employment, as may be approved by the town and including, but not\nlimited to, such payments, cash payment for separation incentives and/or\npayment of the monetary value of accrued and accumulated but unused and\nunpaid sick leave, vacation time, and any other forms of payment\nrequired to be paid to such employees upon separation from employment,\nten years.\n * NB There are 4 sb 106's\n * 106. Any payments by the city of Glen Cove made after January first,\ntwo thousand twelve to employees upon separation from employment, as may\nbe approved by the city and including, but not limited to, cash payment\nfor separation incentives and/or payment of the monetary value of\naccrued and accumulated but unused and unpaid sick leave, personal\nleave, holiday leave, vacation time, time allowances granted in lieu of\novertime compensation and any other forms of payment required to be paid\nto such employees upon separation from employment, ten years.\n * NB There are 4 sb 106's\n 107. Payment by the city of Elmira, county of Chemung, of the past\nservice cost due to the New York state and local police and fire\nretirement system to provide additional pension benefits pursuant to\nsections three hundred seventy-five-i and three hundred seventy-five-j\nof the retirement and social security law to eligible firefighters\nemployed by the city of Elmira, ten years.\n * 108. Payments by the town of Hempstead, county of Nassau, to\nemployees upon separation from employment, as may be approved by the\ntown and including, but not limited to, such payments, cash payment for\nseparation incentives and/or payment of the monetary value of accrued\nand accumulated but unused and unpaid sick leave, vacation time, and any\nother forms of payment required to be paid to such employees upon\nseparation from employment, ten years.\n * NB There are 2 sb 108's\n * 108. Intangible assets. The acquisition or development of an\nintangible asset that is classified as a capital asset under generally\naccepted accounting principles for municipalities and that has been\ndetermined to have a useful life of at least five years by an\nappropriate engineering or other professional, five years.\n * NB There are 2 sb 108's\n * 109. Lead service line replacement programs established by a\nmunicipality, school district or district corporation, including, but\nnot limited to programs that inventory, design and replace publicly\nowned and privately owned lead service lines within an established water\nsystem, thirty years. As used in this subdivision, "lead service line"\nmeans a service line made in whole or in part of lead, which connects a\nwater main to a building inlet. A lead service line may be owned by the\nwater system, a property owner, or both. A lead gooseneck, pigtail, or\nconnector shall be eligible for replacement regardless of the service\nline material to which a lead gooseneck, pigtail, or connector is\nattached. Gooseneck, pigtail, or connector means a short section of\npiping, typically not exceeding two feet, which can be bent and used for\nconnections between rigid service piping. A galvanized iron or steel\nservice line is considered a lead service line if it ever was or is\ncurrently downstream of any lead service line or service line of unknown\nmaterial.\n * NB There are 2 sb 109's\n * 109. For acquisition, construction, or replacement of broadband and\nrelated telecommunications infrastructure pursuant to section\nninety-nine-y of the general municipal law, ten years.\n * NB There are 2 sb 109's\n 110. Septic systems. The acquisition, construction, or reconstruction\nof or addition to septic systems funded by programs established by the\ncounty of Suffolk, twenty-five years.\n b. The finance board or other body or official designated by law shall\nhave the power to determine, prior to the contracting of an indebtedness\nfor any object or purpose specified in paragraph a of this section, or a\nclass thereof, the period of probable usefulness thereof, but the period\nso determined shall in no event exceed the period determined by this\nsection. In those municipalities in which the finance board has such\npower, the finance board may, by resolution, delegate such power to such\nother body or official as it may designate, in which event such body or\nofficial shall exercise such power until the finance board, by\nresolution, shall elect to reassume the same. If a body other than the\nfinance board makes such determination it shall do so by resolution and\nit shall file a certified copy thereof with the finance board. If an\nofficial makes such determination he shall do so by a certificate\nproperly dated and signed by him, and he shall file such certificate\nwith the finance board.\n c. The agency exercising the power to determine the period of probable\nusefulness, pursuant to paragraph b above, shall also determine which\nsubdivision of paragraph a of this section applies to such object or\npurpose, or class thereof. If the indebtedness which is to be contracted\nfor such object or purpose, or class thereof, is to be evidenced by\nobligations, such determination shall become conclusive upon the sale of\nsuch obligations. If a body other than the finance board makes such\ndetermination it shall do so by resolution and it shall file a certified\ncopy thereof with the finance board. If an official makes such\ndetermination he shall do so by a certificate properly dated and signed\nby him, and he shall file such certificate with the finance board.\n