§ 477. Tax exemption for industrial waste treatment facilities. 1.\nIndustrial waste treatment facilities which were constructed or\nreconstructed in order to comply with the provisions of the\nenvironmental conservation law and codes, rules, regulations, permits or\norders issued pursuant thereto shall be exempt from taxation to the\nextent of any increase in value thereof by reason of such construction\nor reconstruction.\n 2. Such industrial waste treatment facilities shall not be entitled to\nany exemption from taxation unless such facilities have been certified\nby the state commissioner of environmental conservation or his or her\ndesignated representative, pursuant to section 17-0705 of the\nenvironmental conservation law, as complying with applicable provisions\nof the environme
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§ 477. Tax exemption for industrial waste treatment facilities. 1.\nIndustrial waste treatment facilities which were constructed or\nreconstructed in order to comply with the provisions of the\nenvironmental conservation law and codes, rules, regulations, permits or\norders issued pursuant thereto shall be exempt from taxation to the\nextent of any increase in value thereof by reason of such construction\nor reconstruction.\n 2. Such industrial waste treatment facilities shall not be entitled to\nany exemption from taxation unless such facilities have been certified\nby the state commissioner of environmental conservation or his or her\ndesignated representative, pursuant to section 17-0705 of the\nenvironmental conservation law, as complying with applicable provisions\nof the environmental conservation law, public health law, the state\nsanitary code and regulations, permits or orders issued by such\ncommissioner pursuant to law.\n 3. Such exemption shall be applicable only to industrial waste\ntreatment facilities which were constructed or reconstructed subsequent\nto May twelfth, nineteen hundred sixty-five.\n 4. Such exemption from taxation shall be granted only upon an\napplication made by the owner of such property on a form prescribed by\nthe commissioner and shall contain such information as the commissioner\nshall require. Such application shall be filed with the assessor of the\ncity, town, village or county having the power to assess property for\ntaxation on or before the appropriate taxable status date of such city,\ntown, village or county. If the assessor is satisfied that the applicant\nis entitled to an exemption pursuant to this section, he or she shall\napprove the application and such industrial waste treatment facilities\nshall be exempt from taxation and special ad valorem levies as herein\nprovided.\n 5. Such exempion from taxation shall be effective as of the first\ntaxable status date occurring subsequent to the approval of the\napplication for exemption by the assessor of the appropriate city, town,\nvillage, or county.\n 6. The assessed value of any exemption granted pursuant to the\nauthority of this section shall be entered by the assessor on the\nassessment roll with the taxable property, with the amount of the\nexemption shown in a separate column.\n 7. The term "industrial waste treatment facilities" shall mean\nfacilities for the treatment, neutralization or stabilization of\nindustrial waste (as the term "industrial waste" is defined in section\n17-0105 of the environmental conservation law) from a point immediately\npreceding the point of such treatment, neutralization or stabilization\nto the point of disposal, including the necessary pumping and\ntransmitting facilities, but excluding such facilities installed for the\nprimary purpose of salvaging materials which are usable in the\nmanufacturing process or are marketable.\n