New York Laws
Title 16 - Suffolk County Judicial Facilities Agency
2350-M - Exemption From Taxes, Assessments and Certain Fees.

§ 2350-m. 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 purpose is in all respects for the benefit of the
people of 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 fees, taxes, special ad valorem levies or special assessments of any
kind, whether state or local, including, but not limited to fees, taxes,
special ad valorem levies or assessments on real property, franchise
taxes, sales or other taxes, upon or with respect to any properties
owned by it or under its jurisdiction, control or supervision, or upon
the uses thereof, or upon or with respect to its activities or
operations in furtherance of the powers conferred upon it by this title,
or upon or with respect to any fees, rents, charges, revenues or other
income received by the agency, 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
properties owned by the agency, including improvements thereon or
thereto, by the state or any state agency or by the county or any other
person under a lease, lease and sublease or any other agreement shall
not act 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.

2. Any bonds issued by the agency pursuant to this title, together
with the income therefrom, shall at all times be exempt from taxation.

3. 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 pay or to secure the payment of such bonds shall at
all times be free from taxation.

4. The agency may pay, or may enter into agreements with the county or
any municipality to pay, a sum or sums annually or otherwise or to
provide other considerations with respect to the real property owned by
the agency located within the county or such municipality.