§ 499-FFFF — Enforcement and administration

New York § 499-FFFF

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 4-C: Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement For Certain Properties In a City of One Million or More Persons
• Art. 4: Exemptions

Text

§ 499-ffff. Enforcement and administration. 1. The department of\nfinance shall have, in addition to any other functions, powers and\nduties that have been or may be conferred on it by law, the following\nfunctions, powers and duties to be exercised in accordance with this\ntitle:\n (a) to apply a tax abatement;\n (b) to revoke all or part of any such tax abatement;\n (c) to make and promulgate rules to carry out the purposes of this\ntitle; and\n (d) any other function, power or duty necessarily implied by this\ntitle.\n 2. A designated agency shall have, in addition to any other functions,\npowers and duties that have been or may be conferred on it by law, the\nfollowing functions, powers and duties to be exercised in accordance\nwith this title:\n (a) to receive, review, approve and deny applications for tax\nabatement;\n (b) to inspect solar electric generating systems or electric energy\nstorage equipment and any related structures and equipment;\n (c) to establish permit or certification requirements to determine\nwhen the solar electric generating system or electric energy storage\nequipment has been placed in service, such as certification by an\narchitect, engineer or other certified or licensed professional whom a\ndesignated agency designates by rule;\n (d) to establish guidance and procedures for determining or certifying\neligible solar electric generating system or electric energy storage\nequipment expenditures;\n (e) to prescribe forms and make and promulgate rules to carry out the\npurposes of this title;\n (f) to make the determinations provided for in sections four hundred\nninety-nine-cccc and four hundred ninety-nine-eeee of this title and to\nnotify the department of finance of such determinations; and\n (g) any other function, power or duty necessarily implied by this\ntitle.\n 3. If a designated agency determines that an architect or engineer or\nother certified or licensed professional whom a designated agency\ndesignates by rule, in making any certification under this title or any\nrule promulgated hereunder, engaged in professional misconduct, then\nsuch department shall so inform the education department or other\nappropriate certifying or licensing authority.\n 4. A designated agency may provide for reasonable administrative\ncharges or fees necessary to defray expenses of administering the tax\nabatement program established by this title.\n 5. A designated agency and the department of finance shall establish\nprocedures that are necessary or appropriate for (a) the timely\nnotification to the department of finance by a designated agency of an\napproval of an application for tax abatement or of any noncompliance\npursuant to section four hundred ninety-nine-eeee of this title and (b)\nany other interagency coordination to facilitate the purposes of this\ntitle.\n