New York Laws
Title 2 - Private Property
477 - Tax Exemption for Industrial Waste Treatment Facilities.

§ 477. Tax exemption for industrial waste treatment facilities. 1.
Industrial waste treatment facilities which were constructed or
reconstructed in order to comply with the provisions of the
environmental conservation law and codes, rules, regulations, permits or
orders issued pursuant thereto shall be exempt from taxation to the
extent of any increase in value thereof by reason of such construction
or reconstruction.

2. Such industrial waste treatment facilities shall not be entitled to
any exemption from taxation unless such facilities have been certified
by the state commissioner of environmental conservation or his or her
designated representative, pursuant to section 17-0705 of the
environmental conservation law, as complying with applicable provisions
of the environmental conservation law, public health law, the state
sanitary code and regulations, permits or orders issued by such
commissioner pursuant to law.

3. Such exemption shall be applicable only to industrial waste
treatment facilities which were constructed or reconstructed subsequent
to May twelfth, nineteen hundred sixty-five.

4. Such exemption from taxation shall be granted only upon an
application made by the owner of such property on a form prescribed by
the commissioner and shall contain such information as the commissioner
shall require. Such application shall be filed with the assessor of the
city, town, village or county having the power to assess property for
taxation on or before the appropriate taxable status date of such city,
town, village or county. If the assessor is satisfied that the applicant
is entitled to an exemption pursuant to this section, he or she shall
approve the application and such industrial waste treatment facilities
shall be exempt from taxation and special ad valorem levies as herein
provided.

5. Such exempion from taxation shall be effective as of the first
taxable status date occurring subsequent to the approval of the
application for exemption by the assessor of the appropriate city, town,
village, or county.

6. The assessed value of any exemption granted pursuant to the
authority of this section shall be entered by the assessor on the
assessment roll with the taxable property, with the amount of the
exemption shown in a separate column.

7. The term "industrial waste treatment facilities" shall mean
facilities for the treatment, neutralization or stabilization of
industrial waste (as the term "industrial waste" is defined in section
17-0105 of the environmental conservation law) from a point immediately
preceding the point of such treatment, neutralization or stabilization
to the point of disposal, including the necessary pumping and
transmitting facilities, but excluding such facilities installed for the
primary purpose of salvaging materials which are usable in the
manufacturing process or are marketable.

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