§ 201 — Assumption of responsibilities by the department of taxation and finance

New York § 201

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 2: State Board

Text

§ 201. Assumption of responsibilities by the department of taxation\nand finance. 1. On and after the effective date of this section, the\nfunctions, powers and duties of the state board of real property\nservices as formerly established by this chapter shall be considered\nfunctions, powers and duties of the commissioner of taxation and\nfinance, except to the extent provided by section two hundred-a of this\narticle.\n 2. On and after the effective date of this section, the functions,\npowers and duties of the office of real property services as formerly\nestablished by this chapter shall be considered functions, powers and\nduties of the commissioner of taxation and finance.\n 3. Notwithstanding any other provision of law, rule, or regulation to\nthe contrary, upon the transfer of functions from the office of real\nproperty services to the department of taxation and finance pursuant to\nthis section, all employees of the office of real property services\nsubstantially engaged in the performance of the transferred functions\nshall be transferred to the department of taxation and finance.\nEmployees transferred pursuant to this section shall be transferred\nwithout further examination or qualification and shall retain their\nrespective civil service classifications, status and collective\nbargaining unit designations and collective bargaining agreements.\n 4. All books, papers, and property of the office of real property\nservices shall be delivered to the commissioner. All books, papers, and\nproperty of the office of real property services shall continue to be\nmaintained by the department.\n 5. For the purpose of succession of all functions, powers, duties and\nobligations transferred and assigned to, devolved upon and assumed by it\npursuant to this section, the department shall be deemed and held to\nconstitute the continuation of the office of real property services.\n 6. Any business or other matter undertaken or commenced by the state\nboard of real property services, the office of real property services or\nthe executive director thereof pertaining to or connected with the\nfunctions, powers, obligations and duties hereby transferred and\nassigned to the commissioner or the department and pending on the\neffective date of this section, may be conducted and completed by the\ncommissioner or the department in the same manner and under the same\nterms and conditions and with the same effect as if conducted and\ncompleted by the state board of real property services, the office of\nreal property services or its executive director.\n 7. (a) All rules, regulations, acts, orders, determinations, and\ndecisions of the state board of real property services or the office of\nreal property services, in force at the time of such transfer and\nassumption, shall continue in full force and effect as rules,\nregulations, acts, orders, determinations and decisions of the\ndepartment until duly modified or abrogated by the commissioner or the\ndepartment.\n (b) All acts, orders, determinations, and decisions of the state board\nof real property services pertaining to the functions and powers\nprovided in section two hundred-a of this article shall continue in full\nforce and effect as acts, orders, determinations and decisions of the\nstate board of real property tax services.\n 8. Whenever the state board of real property services, the office of\nreal property services or its executive director is referred to or\ndesignated in any law, contract or document pertaining to the functions,\npowers, obligations and duties hereby transferred to and assigned to the\ncommissioner or the department, such reference or designation shall be\ndeemed to refer to the commissioner or department, as applicable or\nindicated by the context.\n 9. No existing right or remedy of any character shall be lost,\nimpaired or affected by any provisions of this section.\n 10. No action or proceeding pending on the effective date of this\nsection, brought by or against the state board of real property\nservices, the office of real property services or its executive director\nshall be affected by any provision of this section, but the same may be\nprosecuted or defended in the name of the commissioner or the\ndepartment. In all such actions and proceedings, the commissioner, upon\napplication of the court, shall be substituted as a party.\n 11. All appropriations or reappropriations made to the office of real\nproperty services to the extent of remaining unexpended or unencumbered\nbalance thereof, whether allocated or unallocated and whether obligated\nor unobligated, are hereby transferred to and made available for use and\nexpenditure by the department subject to the approval of the director of\nthe budget for the same purposes for which originally appropriated or\nreappropriated and shall be payable on vouchers certified or approved by\nthe commissioner on audit and warrant of the comptroller.\n 12. All assets and liabilities of the office of real property services\nare hereby transferred to and assumed by the department.\n