§ 477-A — Tax exemption for air pollution control facilities

§ 477-a. Tax exemption for air pollution control facilities. 1. Air\npollution control facilities which were constructed or reconstructed in\norder to comply with the provisions of the environmental conservation\nlaw and codes, rules, regulations, permits or orders issued pursuant\nthereto shall be exempt from taxation and special ad valorem levies to\nthe extent of any increase in value thereof by reason of such\nconstruction or reconstruction.\n 2. Such air pollution control facilities shall not be entitled to any\nexemption from taxation unless such facilities have been certified by\nthe commissioner of environmental conservation or his designated\nrepresentative, pursuant to section 19-0307 of the environmental\nconservation law, as complying with applicable provisions of the\nenvironmental conservation law and codes, rules, regulations, permits or\norders issued pursuant thereto.\n 3. Such exemption shall be applicable only to air pollution control\nfacilities which were constructed or reconstructed subsequent to\nSeptember one, nineteen hundred seventy-four and such exemption from\ntaxation shall be effective as of the first taxable status date\noccurring subsequent to the approval of the application for exemption by\nthe assessor of the appropriate city, town, village or county,\nproviding, however, that nothing herein shall affect the validity or\napplication of any local law adopted by a county, city, town or village\nor a resolution of a school district granting an exemption pursuant to\nthe provisions of chapter nine hundred two of the laws of nineteen\nhundred sixty-six.\n 4. Such exemption from taxation shall be granted only upon an\napplication made by the owner of such facility on a form prescribed by\nthe commissioner. The applicant shall furnish such information as the\ncommissioner shall require. Such application shall be filed with the\nassessor of the city, town, village or county having the power to assess\nproperty for taxation on or before the appropriate taxable status date\nof such city, town, village or county.\n 5. If the assessor is satisfied that the applicant is entitled to an\nexemption pursuant to this section, he shall approve the application and\nsuch air pollution control facilities shall forthwith be exempt from\ntaxation and special ad valorem levies as herein provided.\n 6. The assessed value of any exemption granted pursuant to the\nauthority granted by this section shall be entered by the assessor on\nthe assessment roll with the taxable property, with the amount of the\nexemption shown in a separate column.\n 7. The term "air pollution control facilities" shall mean facilities\nwhich remove, reduce, or render less noxious air contaminants emitted\nfrom air contamination sources (as the terms "air contaminant" and "air\ncontamination source" are defined in section 19-0107 of the\nenvironmental conservation law) from a point immediately preceding the\npoint of such removal, reduction, or rendering to the point of discharge\nof air, meeting emission standards as established by the department of\nenvironmental conservation, but excluding such facilities installed for\nthe primary purpose of salvaging materials which are usable in the\nmanufacturing process or are marketable and excluding those facilities\nwhich rely for their efficacy on dilution, dispersion or assimilation of\nair contaminants in the ambient air after emission. Such term shall\nfurther include flue gas desulfurization equipment and attendant sludge\ndisposal facilities, fluidized bed boilers, precombustion coal cleaning\nfacilities or other facilities that conform with this subdivision and\nwhich comply with the provisions of the state acid deposition control\nact set forth in title nine of article nineteen of the environmental\nconservation law.\n