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Home » US Law » 2022 New York Laws » Consolidated Laws » RPT - Real Property Tax » Article 2 - State Board » 201 – Assumption of Responsibilities by the Department of Taxation and Finance.
§  201.  Assumption  of responsibilities by the department of taxation
and finance. 1. On and after the effective date  of  this  section,  the
functions,  powers  and  duties  of  the  state  board  of real property
services as formerly established by this  chapter  shall  be  considered
functions,  powers  and  duties  of  the  commissioner  of  taxation and
finance, except to the extent provided by section two hundred-a of  this
article.
  2.  On  and  after  the effective date of this section, the functions,
powers and duties of the office of real property  services  as  formerly
established  by  this  chapter shall be considered functions, powers and
duties of the commissioner of taxation and finance.
  3. Notwithstanding any other provision of law, rule, or regulation  to
the  contrary,  upon  the  transfer of functions from the office of real
property services to the department of taxation and finance pursuant  to
this  section,  all  employees  of  the office of real property services
substantially engaged in the performance of  the  transferred  functions
shall  be  transferred  to  the  department  of  taxation  and  finance.
Employees transferred pursuant to  this  section  shall  be  transferred
without  further  examination  or  qualification  and shall retain their
respective  civil  service  classifications,   status   and   collective
bargaining unit designations and collective bargaining agreements.
  4.  All  books,  papers,  and  property of the office of real property
services shall be delivered to the commissioner. All books, papers,  and
property  of  the  office of real property services shall continue to be
maintained by the department.
  5. For the purpose of succession of all functions, powers, duties  and
obligations transferred and assigned to, devolved upon and assumed by it
pursuant  to  this  section,  the department shall be deemed and held to
constitute the continuation of the office of real property services.
  6. Any business or other matter undertaken or commenced by  the  state
board of real property services, the office of real property services or
the  executive  director  thereof  pertaining  to  or connected with the
functions,  powers,  obligations  and  duties  hereby  transferred   and
assigned  to  the  commissioner  or  the  department  and pending on the
effective date of this section, may be conducted and  completed  by  the
commissioner  or  the  department  in the same manner and under the same
terms and conditions and with  the  same  effect  as  if  conducted  and
completed  by  the  state board of real property services, the office of
real property services or its executive director.
  7. (a) All  rules,  regulations,  acts,  orders,  determinations,  and
decisions  of the state board of real property services or the office of
real property services, in force  at  the  time  of  such  transfer  and
assumption,   shall   continue  in  full  force  and  effect  as  rules,
regulations,  acts,  orders,  determinations  and   decisions   of   the
department  until  duly modified or abrogated by the commissioner or the
department.

(b) All acts, orders, determinations, and decisions of the state board of real property services pertaining to the functions and powers provided in section two hundred-a of this article shall continue in full force and effect as acts, orders, determinations and decisions of the state board of real property tax services. 8. Whenever the state board of real property services, the office of real property services or its executive director is referred to or designated in any law, contract or document pertaining to the functions, powers, obligations and duties hereby transferred to and assigned to the commissioner or the department, such reference or designation shall be deemed to refer to the commissioner or department, as applicable or indicated by the context. 9. No existing right or remedy of any character shall be lost, impaired or affected by any provisions of this section. 10. No action or proceeding pending on the effective date of this section, brought by or against the state board of real property services, the office of real property services or its executive director shall be affected by any provision of this section, but the same may be prosecuted or defended in the name of the commissioner or the department. In all such actions and proceedings, the commissioner, upon application of the court, shall be substituted as a party. 11. All appropriations or reappropriations made to the office of real property services to the extent of remaining unexpended or unencumbered balance thereof, whether allocated or unallocated and whether obligated or unobligated, are hereby transferred to and made available for use and expenditure by the department subject to the approval of the director of the budget for the same purposes for which originally appropriated or reappropriated and shall be payable on vouchers certified or approved by the commissioner on audit and warrant of the comptroller. 12. All assets and liabilities of the office of real property services are hereby transferred to and assumed by the department.