499-JJJJ – Assessment of Local Public Utility Mass Real Property.
* § 499-jjjj. Assessment of local public utility mass real property. Subject to the provisions of section four hundred ninety-nine-qqqq of this title, the assessor in each city, town and village, and in each county having a county department of assessment, shall annually assess all local public utility mass real property situated in such city, […]
499-KKKK – Assessment Ceiling.
* § 499-kkkk. Assessment ceiling. 1. To determine the extent to which local public utility mass real property shall be exempt under this title, an assessment ceiling for the local public utility mass real property shall be established annually by the commissioner as follows: (a) Determine: (i) the local public utility mass real property value […]
499-LLLL – Local Public Utility Mass Real Property Value.
* § 499-llll. Local public utility mass real property value. The commissioner shall compute the local public utility mass real property value as follows: 1. The local reproduction cost of the public utility mass real property of each public utility mass real property owner in every assessing unit is the cost of reproduction, less depreciation […]
499-MMMM – Equitable Ratio of Assessment.
* § 499-mmmm. Equitable ratio of assessment. The commissioner and any assessing authority shall be prohibited from assessing local public utility mass real property at a value that has a higher ratio to the full value of the local public utility mass real property than the ratio of assessed value of other real property in […]
499-GGGG – Tax Lien and Interest.
§ 499-gggg. Tax lien and interest. All taxes, with interest, required to be paid retroactively pursuant to this title shall constitute a tax lien as of the date it is determined such taxes and interest are owed. All interest shall be calculated from the date the taxes would have been due but for the tax […]
499-HHHH – Definitions.
* § 499-hhhh. Definitions. When used in this title: 1. “Local public utility mass real property” means public utility mass real property that is located in a particular town, village, city or county assessing unit and under the same ownership. 2. “Local assessing jurisdiction” means the town, city, village or county assessing unit that establishes […]
499-DDD – Continuing Requirements.
§ 499-ddd. Continuing requirements. The tax abatement shall be conditioned upon: 1. continuing compliance during the compliance period with all applicable provisions of law, including without limitation the local construction and fire codes, maintaining the green roof in such a manner that it continuously constitutes a green roof within the meaning of this title and […]
499-EEE – Revocation of Tax Abatement.
§ 499-eee. Revocation of tax abatement. 1. The department of finance shall revoke, in whole or in part, any tax abatement granted pursuant to this title whenever a designated agency has determined and notified the department of finance that: (a) an applicant has failed to comply with a requirement of this title or any rule […]
499-FFF – Enforcement and Administration.
§ 499-fff. Enforcement and administration. 1. The department of finance shall have, in addition to any other functions, powers and duties that have been or may be conferred on it by law, the following functions, powers and duties to be exercised in accordance with this title: (a) to apply a tax abatement; (b) to revoke […]
499-GGG – Tax Lien and Interest.
§ 499-ggg. Tax lien and interest. All taxes, with interest, required to be paid retroactively pursuant to this title shall constitute a tax lien as of the date it is determined such taxes and interest are owed. All interest shall be calculated from the date the taxes would have been due but for the tax […]