New York Laws
Title 13-B - Onondaga County Resource Recovery Agency
2045-N - Exemption From Taxes, Assessments and Certain Fees.

§ 2045-n. Exemption from taxes, assessments and certain fees. 1. It is
hereby determined that the creation of the agency and the carrying out
of its corporate purposes is in all respects for the benefit of the
people of the county and the state and is a public purpose and the
agency shall be regarded as performing a governmental function in the
exercise of the powers conferred upon it by this title and shall not be
required to pay any taxes or assessments upon any property owned by it
or under its jurisdiction, control or supervision or upon its
activities, or any filing, recording or transfer fees or taxes in
relation to instruments filed, recorded or transferred by it or on its
behalf. The construction, use, occupation or possession of any property
owned by the agency or the county, including improvements thereon, by
any person or public corporation under a lease, lease and sublease or
any other agreement shall not operate to abrogate or limit the foregoing
exemption, notwithstanding that the lessee, user, occupant or person in
possession shall claim ownership for federal income tax purposes. The
agency shall be deemed a public authority for the purposes of section
four hundred twelve of the real property tax law.

2. Except in the case of a municipality in which there shall be
located a solid waste management-resource recovery facility, the agency
shall not be authorized to make any payments in lieu of real property
taxes or assessments. The provisions of this subdivision shall not be
deemed to prohibit the agency from paying for specific governmental
services provided to it by any municipality, fire district or fire
protection district, and any fire district or fire protection district
providing such services is hereby authorized to charge for such services
and to receive such payments.

3. Any bonds issued pursuant to this title together with the income
therefrom as well as the property of the agency shall be exempt from
taxes, except for transfer and estate taxes. The state hereby covenants
with the purchasers and with all subsequent holders and transferees of
bonds issued by the agency pursuant to this title, in consideration of
the acceptance of and payment for the bonds, that the bonds of the
agency issued pursuant to this title and the income therefrom and all
revenues, moneys, and other property pledged to secure the payment of
such bonds shall at all times be free from taxation, except for transfer
and estate taxes.