New York Laws
Title 3 - Powers and Duties
19-0307 - Certificates of Compliance for Purposes of the Real Property Tax Law.

Tax Law.

1. For the purposes of section 481 of the Real Property Tax Law, the
commissioner or his designated representative is hereby authorized to
issue certificates of compliance concerning air pollution control
facilities and air pollution controlled process facilities as defined in
such law. No such certificate shall be issued unless the facility to
which it is applicable is in compliance with applicable provisions of
titles 1 to 11, inclusive, and title 19 of article 17, article 19, and
title 1 of article 27 of this chapter; of the Public Health Law; of the
state sanitary code and of codes, rules, regulations, permits or orders
issued pursuant thereto.

2. In the case of facilities which have not been completed prior to
the close of a taxable status date with respect to which an exemption
may be claimed under the Real Property Tax Law, a temporary certificate
of compliance may be issued if the commissioner or his representative is
satisfied, on the basis of the construction which has taken place, that
such facilities, when completed, will be in compliance with the
provisions of titles 1 to 11, inclusive, and title 19 of article 17,
article 19, and title 1 of article 27 of this chapter; of the Public
Health Law, of the state sanitary code, and codes, rules, regulations,
permits or orders issued pursuant thereto. Such a temporary certificate
shall apply only to taxes levied as of the taxable status date with
respect to which such a certificate is issued.

3. The certificate of compliance may be revoked by the commissioner,
after providing an opportunity to be heard, upon a determination that
the facility to which it was applicable either is not, or has not been,
in compliance with applicable provisions of this chapter, the state
sanitary code or codes, rules, regulations, permits or orders issued
pursuant thereto. Upon revocation, the commissioner shall notify the
commissioner of taxation and finance and the assessor of the appropriate
county, city, town or village.