New York Statutes

§ 1500-N — Tax exemptions

New York § 1500-N
JurisdictionNew York
Law PBAPublic Authorities
Title 5City of Buffalo Parking Authority
Art. 7Parking Authorities

This text of New York § 1500-N (Tax exemptions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Public Authorities § 1500-N (2026).

Text

§ 1500-n. Tax exemptions.

1.It is hereby determined that the creation\nof the authority and the carrying out of its corporate purposes is in\nall respects for the benefit of the people of the city and its environs,\nand is a public purpose, and the authority shall be regarded as\nperforming a governmental function in the exercise of the powers\nconferred upon it by this title and shall be required to pay no taxes or\nassessments upon any of the property acquired by it or under its\njurisdiction or control or supervision or upon its activities.\n 2. Any bonds or notes issued pursuant to this title, together with the\nincome therefrom, as well as the property of the authority, shall be\nexempt from taxation, except for estate or gift taxes and taxes on\ntransfers.\n

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Bluebook (online)
New York § 1500-N, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/PBA/1500-N.