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N.Y. General City Law 20 – Credit to trust beneficiary receiving accumulation distribution

§ 20. Credit to trust beneficiary receiving accumulation distribution.–(a) General.–A resident beneficiary of a trust whose city adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in § 665 of the internal revenue code, shall be allowed a credit against the tax otherwise due under this local law for all or a proportionate part of any tax paid by the trust under this local law for any preceding taxable year which would not have been payable if the trust had in fact made distributions to its beneficiaries at the times and in the amounts specified in section six hundred sixty-six of the internal revenue code.

Terms Used In N.Y. General City Law 20

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC

(b) Limitation.–The credit under this section shall not reduce the tax otherwise due from the beneficiary under this local law to an amount less than would have been due if the accumulation distribution or his part thereof were excluded from his city adjusted gross income.

N.Y. General City Law 20 – Grant of specific powers

§ 20. Grant of specific powers. Subject to the constitution and general laws of this state, every city is empowered:

Terms Used In N.Y. General City Law 20

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bequest: Property gifted by will.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • general welfare: as used in this article , shall each include the promotion of education, art, beauty, charity, amusement, recreation, health, safety, comfort and convenience, and the promotion, creation, development or expansion of business, commerce, industry or job opportunities, and all of the purposes enumerated in sections twenty, twenty-a, twenty-b, and twenty-e. See N.Y. General City Law 21
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.

1. To contract and be contracted with and to institute, maintain and defend any action or proceeding in any court.

2. To take, purchase, hold and lease real and personal property within and without the limits of the city; to acquire pursuant to the provisions of the eminent domain procedure law, real property within or without the limits of the city for the construction, maintenance and operation of a sewage disposal plant, together with necessary rights of way for extending its sewage system to, and connecting the same with such disposal plant, to acquire or purchase real property and/or personal property within or without the limits of the city necessary for the construction, maintenance and operation of a water supply system for such city together with necessary rights of way for extending its water supply system to and connecting the same with a source or sources of water supply; to acquire by purchase, if the city is able to agree with the owners on the terms thereof, and otherwise in the manner provided by the eminent domain procedure law, real property within or without the limits of the city for the construction, maintenance and operation of drainage channels and structures for the purpose of flood control, when plans for such purpose have been approved by the state department of environmental conservation, together with necessary rights of way for extending such channels and structures; and also to acquire real and personal property within the limits of the city, for any public or municipal purpose, and to sell and convey the same, but the rights of a city in and to its water front, ferries, bridges, wharf property, land under water, public landings, wharves, docks, streets, avenues, parks, and all other public places, are hereby declared to be inalienable, except in the cases provided for by subdivision seven of this section.

Notwithstanding any other provision of law, general, special or local, cities with a population of one million or more inhabitants shall have the additional power to acquire any property and the franchises of any person, firm or corporation situated within such city, used and usable in the operation of omnibus lines which are entirely within and do not extend beyond the boundaries of such city, the immediate acquisition of which property and franchises is determined by the board of estimate or other appropriate governing body of such city to be necessary to serve the public convenience through the provision of adequate omnibus transportation, notwithstanding the fact that such property and franchises were or are devoted to a public use. The term "property" as used in this subdivision is defined to include lands, waters, rights in lands or waters, structures, franchises and interests in land, including lands under water and riparian rights, and any and all other things and rights usually included within the said term and includes also any and all interests in such property less than full title, such as easements permanent or temporary, right-of-way, uses, leases, licenses and all other incorporeal hereditaments and every estate, interest or right legal or equitable, and omnibuses, rolling stock and any other form of real or personal property. Acquisition of such property shall be in accordance with the provisions of the eminent domain procedure law.

Notwithstanding the provisions of any general, special or local law to the contrary, such city may authorize, issue and sell obligations, pursuant to the local finance law, to pay for the cost of any acquisition or acquisitions of such property used and usable in the operation of omnibus lines provided, however, that no such obligations shall be authorized, issued, sold or refunded after September thirtieth, nineteen hundred sixty-three, except, however, that such obligations may be authorized, issued, sold or refunded by such city pursuant to such law after such date, to pay for the cost of any acquisition or acquisitions of such property, title to which vested in such city prior to July first, nineteen hundred sixty-two. The maximum period of probable usefulness for each such object or purpose for which obligations may be issued hereunder is hereby determined to be as follows:

a. The acquisition of real property, thirty years.

b. The acquisition of omnibuses and other necessary personal property, five years.

c. The acquisition of franchises, five years.

Notwithstanding any general, special or local law to the contrary, the city of New York is hereby required to acquire by condemnation, and to maintain and operate, all or part of the plants, properties, mains, pipes, facilities, easements, franchises and other real or personal property of the Jamaica Water Supply Company constituting or related to the water distribution system located in the city of New York, notwithstanding the fact that such property or part thereof was or is devoted to a public use. Notwithstanding any general, special or local law to the contrary, title to the property condemned under the preceding sentence shall vest in the city of New York and compensation shall be paid only (a) upon a decision by the supreme court that compensation for the property so condemned shall be determined solely by the income capitalization method of valuation, based on the actual net income as allowed by the public service commission, and (b) upon such court's determination of the amount of such compensation, based upon the income capitalization method, entry of the final judgment, the filing of the final decree, and the conclusion of any appeal or expiration of the time to file an appeal related to the condemnation proceeding. Should any court determine that a method of compensation other than the income capitalization method be utilized, or if the proposed award is more than the rate base of the assets taken in condemnation as utilized by the public service commission in setting rates and as certified by the public service commission, the city of New York may withdraw the condemnation proceeding without prejudice or costs to any party.

2-a. To make and execute by its local governing body, a lease or leases of space in any building owned by the city for a term or terms of not to exceed three years, provided that not more than one-half of the space in any such building may be so leased to any one person and provided that the annual rent does not exceed the sum of five thousand dollars. Any such lease may be made without holding a public auction or requiring the submission of sealed bids therefor, but no such lease shall be made and executed unless notice of the proposed leasing is published as required by law for three days in any seven day period. Such notice shall contain a summary of the terms and conditions of the proposed lease which shall include a statement of the area of space proposed to be leased, the location of the building in which such space is contained and the rent to be paid therefor.

3. To take by gift, grant, bequest or devise and to hold and administer real and personal property within and without the limits of the city, absolutely or in trust for any public or municipal purpose, upon such terms and conditions as may be prescribed by the grantor or donor and accepted by the city.

4. To levy and collect taxes on real and personal property for any public or municipal purpose.

5. To spend money for any public or municipal purpose; to pay or compromise claims equitably payable by the city, though not constituting obligations legally binding on it, but it shall have no power to waive the defense of the statute of limitations or to grant extra compensation to any public officer, servant or contractor.

6. To establish and maintain sinking funds for the liquidation of principal and interest of any indebtedness.

7. To lay out, establish, construct, maintain, operate, alter and discontinue streets, sewers and drainage systems, water supply systems, and lighting systems, for lighting streets, public buildings and public places, and to lay out, establish, construct, maintain and operate markets, parks, playgrounds and public places, and upon the discontinuance thereof to sell and convey the same, and the city council or other body constituting the local authorities of any city having a population of less than one million, notwithstanding the provisions of any special or local act, may acquire on its behalf by purchase or by condemnation any water supply system owned and operated by a waterworks corporation within the limits of such city, and where such water supply system extends beyond the limits of such city, any such city may acquire on its behalf by purchase or by condemnation the portion of the water supply system within the limits of such city, and may pay the purchase price or award therefor wholly or partly by the assumption of outstanding bonds of such waterworks corporation, and to cause the necessary explorations, investigations, examinations, surveys, maps, plans, specifications and reports for its proposed water supply systems or extensions thereof to be made and for such purposes by its officers, agents, servants or employees may enter at all times upon any lands or waters, subject to liability for all damages done.

7-a. To sell and convey the water supply and distribution system of the city, or any part thereof, to a water authority, a county water district or a joint water works system established pursuant to Article 5-B of the general municipal law. The proceeds of such sale shall be deposited in a reserve fund established for the purpose of retiring outstanding obligations issued by the city to finance the cost of the facilities sold and shall be expended only for such purpose, except as provided below. If the proceeds exceed the sum of all installments of principal of and interest on such indebtedness due or to become due, or if, when all such outstanding obligations shall have been retired, any moneys remain unexpended in the reserve fund, such excess moneys may be used for any city purpose.

8. To control and administer for any business, commercial, maritime or public purpose the waterfront and waterways of the city and to establish, maintain, operate and regulate for any such purpose or purposes docks, piers, wharves, warehouses and all adjuncts and facilities for the utilization of the waterfront and waterways and adjacent property.

8-a. To provide by ordinance of its local governing body for control over the filling or diversion of streams and watercourses, except when authorized by a state or federal agency, by requiring that any person, firm or corporation shall secure a permit before filling or diverting any stream or watercourse from its natural course. The local governing body may in its discretion deny a permit if it determines that the proposed filling or diversion is detrimental to the drainage or welfare of the city.

9. To establish, construct and maintain, operate, alter and discontinue bridges, tunnels and ferries, and approaches thereto, including but not limited to bridges over and across and tunnels under navigable streams, waters, bays or arms of the sea, whether or not the title to the bed thereof is in the state.

10. To grant franchises or rights to use the streets, waters, water front, public ways and public places of the city.

11. To construct and maintain public buildings, public works and public improvements, including local improvements, and assess and levy upon the property benefited thereby the cost thereof, in whole or in part.

12. To prevent and extinguish fires and to protect the inhabitants of the city and property within the city from loss or damage by fire or other casualty.

12-a. May appropriate moneys to a fire department to fund an annual firefighter's inspection dinner for volunteer firefighters and the city of Glen Cove may appropriate moneys to a fire department to fund an annual dinner for installation of fire district officers.

13. To maintain order, enforce the laws, protect property and preserve and care for the safety, health, comfort and general welfare of the inhabitants of the city and visitors thereto; and for any of said purposes to regulate and license occupations and businesses.

14. To create, maintain and administer a system or systems for the enumeration, identification and registration, or either, of the inhabitants of the city and visitors thereto, or such classes thereof as may be deemed advisable.

15. To establish, maintain, manage and administer hospitals, sanitaria, dispensaries, public baths, almshouses, workhouses, reformatories, jails and other charitable and correctional institutions; to relieve, instruct and care for children and poor, sick, infirm, defective, mentally ill or inebriate persons; to provide for the burial of indigent persons; to contribute to and supervise charitable, eleemosynary, correctional or reformatory institutions wholly or partly under private control.

16. To establish and maintain such institutions and instrumentalities for the instruction, enlightenment, improvement, entertainment, recreation and welfare of its inhabitants as it may deem appropriate or necessary for the public interest or advantage.

17. To determine and regulate the number, mode of selection, terms of employment, qualifications, powers and duties and compensation of all employees of the city and the relations of all officers and employees of the city to each other, to the city and to the inhabitants.

18. To create a municipal civil service; to make rules for the classification of the offices and employments in the city's service, for appointments, promotions and examinations, and for the registration and selection of laborers.

19. To regulate the manner of transacting the city's business and affairs and the reporting of and accounting for all transactions of or concerning the city.

20. Subject to the provisions in article four and § 113 of the retirement and social security law, to provide methods and provide, manage and administer funds for pensions and annuities for and retirement of city officers and employees, their widows and dependents.

21. To investigate and inquire into all matters of concern to the city or its inhabitants, and to require and enforce by subpoena the attendance of witnesses at such investigations.

22. To regulate by ordinance or local law any matter within the powers of the city, and to provide penalties, forfeitures and imprisonment to punish violations thereof, and to maintain an action or special proceeding in a court of competent jurisdiction to compel compliance with or restrain by injunction the violation of any such ordinance or local law, notwithstanding that a penalty, forfeiture and/or imprisonment may have been provided to punish violations thereof.

23. To exercise all powers necessary and proper for carrying into execution the powers granted to the city.

24. To regulate and limit the height, bulk and location of buildings hereafter erected, to regulate and determine the area of yards, courts and other open spaces, and to regulate the density of population in any given area, and for said purposes to divide the city into districts. Such regulations shall be uniform for each class of buildings throughout any district, but the regulations in one or more districts may differ from those in other districts. Such regulations shall be designed to secure safety from fire, flood and other dangers and to promote the public health and welfare, including, so far as conditions may permit, provision for adequate light, air, convenience of access, and the accommodation of solar energy systems and equipment and access to sunlight necessary therefor, and shall be made with reasonable regard to the character of buildings erected in each district, the value of land and the use to which it may be put, to the end that such regulations may promote public health, safety and welfare and the most desirable use for which the land of each district may be adapted and may tend to conserve the value of buildings and enhance the value of land throughout the city.

25. To regulate and restrict the location of trades and industries and the location of buildings, designed for specified uses, and for said purposes to divide the city into districts and to prescribe for each such district the trades and industries that shall be excluded or subjected to special regulation and the uses for which buildings may not be erected or altered. Such regulations shall be designed to promote the public health, safety and general welfare and shall be made with reasonable consideration, among other things, to the character of the district, its peculiar suitability for particular uses, the conservation of property values and the direction of building development, in accord with a well considered plan.

25-b. To acquire by purchase, gift, devise, lease or otherwise, in accordance with the provisions of any appropriate general, special or local law, real and personal property within the limits of the city owned by any stock corporation organized to promote musical art and used as an auditorium and facility for musical concerts, symphonies, recitals and instruction, cultural displays, lectures and exhibits, public assembly and educational, recreational and incidental residential purposes and to maintain and lease or sell such property under such terms and conditions as may be necessary or desirable to effectuate and promote the above described cultural and educational purposes in the interests of the people of the city, and, at the discretion of the local legislative body, and upon such conditions as it may deem appropriate, to provide for the limitation or remission of taxes on such property. The power to remit or limit taxes pursuant to this subdivision shall include the power to remit or limit taxes on property acquired by the city from such stock corporation and used for commercial or residential purposes or both, including any building at any time constructed thereon, provided that a portion of space in any building constructed thereon for such commercial or residential purposes or both is dedicated for the exclusive purposes of a corporation formed other than for profit to support the above described cultural and educational purposes. Such local legislative body may also require the making of tax equivalency payments in such amounts as it may determine in its discretion with respect to such property, and provide that a portion of such payments shall be made to and retained by such corporation, to be used exclusively for such cultural and educational purposes. The exercise of the power granted to the city by this subdivision to require the making of tax equivalency payments and the expenditure of any portion of such tax equivalency payments by such corporation for the above described cultural and educational purposes is in all respects for the general welfare and benefit of the people of the state, and in making such expenditures such corporation shall be regarded as performing a public purpose. The exercise of the powers granted to the city by this subdivision shall, with respect to the owners of the building used for commercial or residential purposes or both, have the same effect as though such payments were taxes as defined in the real property tax law which had been duly levied and imposed upon such owners by the city. The local legislative body shall be authorized to provide that the taxes or tax equivalency payments with respect to the property occupied by such building shall be deemed attributable only to the building. If any person obligated to make tax equivalency payments with respect to such property shall fail to make such payments when due, the city shall have a lien on such property in the same manner and at the same time as if such payments were ordinary real property taxes. Such lien shall have all the priorities of a lien for taxes on such property in favor of the city and shall be enforceable by the city in the manner provided for the collection of tax liens in such city.

26. To establish by ordinance a scale of rents to be called "sewer rents" and to prescribe the manner in which and the time at which such rents are to be paid and to change such scale from time to time as may be deemed advisable. Such rents may be based upon either the metered consumption of water on premises connected with the sewer system making due allowances for commercial use of water, the number and kind of plumbing fixtures connected with the sewer system or the number of persons served by said sewer system or may be determined by the common council, or other local legislative body of the city upon any other equitable basis. Such rents shall constitute a lien upon the real property served by sewers, and such a lien is prior and superior to every other lien or claim, except the lien of an existing tax, water rent or local assessment, and the common council or such local legislative body may bring and maintain an action in the name of the city for the foreclosure of such liens for such sewer rents. The provisions of this subdivision shall apply only to those cities in which sewer rents have been established and are being imposed on May first, nineteen hundred fifty-one, pursuant to the provisions of this subdivision. The provisions of this subdivision shall not prevent a city from acting pursuant to the provisions of subdivision twenty-six-a of this section.

26-a. To establish and impose sewer rents through the action of its local legislative body pursuant to the provisions of Article 14-f of the general municipal law.

27. (a) To enact ordinances: (1) To examine, license and regulate master and special electricians; (2) to establish a board for the examination, licensing, and regulation of master and special electricians; (3) to regulate the modification, suspension or revocation of any such licenses for cause after a hearing.

(b) The term "master electrician" as used in this subdivision shall mean and include any person, firm, co-partnership, association or corporation having a regular place of business, who or which performs the work of or who is engaged in the business of electrical contracting and/or of installing, altering and repairing or contracting to install, alter or repair any electric wires or wiring apparatus, fixtures and other appliances used or to be used for the transmission of electricity for light, heat or power, or signaling system where more than fifty volts is required for its operation.

(c) The term "special electrician" as used in this subdivision shall mean and include any person who is in the exclusive employ of the owner, lessee or manager of a building to install, alter or repair electric wiring or appliances for light, heat or power, or to install, alter or repair signalling systems where more than fifty volts is required for operation. Such license may be limited in its scope to any particular premises to be specified in such license, but if so limited the holder thereof shall be entitled to have such location changed from time to time upon application to the board.

(d) Such ordinances shall not apply to a plant operated by a municipality authorized to generate or sell electricity nor to electric corporations as defined in the transportation corporations law, nor to any person or corporation engaged in their behalf, nor to the employees of any of them in performing such work in the conduct of the business of such corporations in installing, maintaining or repairing wires, apparatus or fixtures, or other appliances used by such companies and necessary for or to their business, whether or not such wires, conduits, apparatus, fixtures or other appliances are on its own premises, unless the work in connection therewith is done within a building not owned by such corporation. Such ordinances shall not apply to the installation, maintenance or repair of elevators, dumb-waiters and escalators, nor to the electrical work of a telephone, telegraph, central station, of a protective, railroad or radio broadcasting company, nor to persons performing electrical work for such a company where said electrical work is an integral part of the plant or service used by such company in rendering its duly authorized service to the public. Such ordinances shall not apply to the maintenance, repairing or operation of electrical equipment within a theatre, or other place of public assemblage where entertainment or exhibition is provided, motion picture studio, theatrical studio, or motion picture film laboratory, nor to the installation of temporary electrical cables, assembling or erecting of such theatrical, sound recording, sound reproducing or motion picture equipment where such equipment is an integral part of the theatre, traveling production, motion picture studio or laboratory used in the production or exhibition of stage or motion picture attractions. An ordinance adopted hereunder shall provide that either of said licenses shall be issued upon proof that the applicant has been continuously engaged in work of the character herein defined for a period of five years prior to the enactment of such ordinance, without further examination, provided that such application be made to such board within one year after the enactment of such ordinance.

(e) Any existing board for the examination and licensing of master and/or special electricians in any city to which this subdivision applies, which has been created by the legislative body of said city, is hereby validated and continued until otherwise provided by ordinance. No such board shall possess powers other than those which might be granted to a board created pursuant to an ordinance authorized by this subdivision.

(f) The provisions of this subdivision shall not apply to any city having a population of less than four hundred thousand or more than one million inhabitants.

28. (a) To contract by its local governing body, on recommendation of the board of health or other local health officer or agency, with any non-profit institution organized to conduct research and investigation into the control of diseases of importance to the public health for research and investigation by such institution into the prevention and treatment of communicable diseases and other matters relating to public health. Such contract shall run for a term of not less than ten years and may contain provisions and conditions for renewals thereof, from time to time, for terms of not less than ten years each, provided, however, that during such term or any renewal thereof the mayor or other chief executive officer, the comptroller or other chief fiscal officer and the commissioner of health or other local health officer of such city shall be ex officio members of the board of directors of such institution.

(b) The local governing body is further authorized and empowered to appropriate the sum required to be paid to the institution under the terms of such contract and shall include the sum so appropriated in its budget for the next ensuing fiscal year. The expenditure of all moneys appropriated to the institution shall be subject to the audit of the comptroller or other chief fiscal officer.

29. To contract, by its board of estimate or other local governing body, and in the case of any city with a population of one million or more inhabitants, by its board of estimate, with a non-profit membership corporation, organized under Article 43 of the insurance law and approved by the superintendent of financial services and the state board of social welfare, for the purpose of furnishing medical and surgical services and hospital service as defined in such article forty-three, to persons who contract with such corporation. Any city with a population of one million or more inhabitants, acting by its board of estimate, may make such a contract or contracts with one or more insurance companies authorized to do business in this state or with one or more of such corporations organized under Article 43 of the insurance law, and any such contract or contracts or any health insurance plan or plans of such city effectuated by such contract or contracts shall be administered by the department of personnel of such city or, if there be no such department therein, by a department, agency or officer thereof designated by the board of estimate or other governing board or body of such city. Any such contract entered into by a city shall permit any officer or employee or group of officers or employees of an agency or department who is paid out of the city treasury voluntarily to subscribe to a plan or plans providing for medical and surgical services and hospital service to such officers or employees and their families. The comptroller or other disbursing officer of the city shall be authorized to deduct from the wages or salary paid by the city to such officer or employee, with the prior consent of such contracting or subscribing officer or employee, the sums required to be paid by such officer or employee to such corporation or company. Such board of estimate or other local governing body, and in the case of any city with a population of one million or more inhabitants, the authorities authorized by law to make expense budget appropriations, if such contract or plan provides that the employer shall contribute a share of the cost of such medical and surgical services and hospital service, shall have power to appropriate a sum required to be paid under such contract by the city as employer. The sum to be paid under such contract, in the discretion of such board or body, may be a payment equal to the sum of the contributions of individual officers or employees who have subscribed to the plan or plans of such corporation or company, and in the case of any city with a population of one million or more inhabitants, may be a payment equal to all or any part of the sum to be paid under such contract. The sum so appropriated shall be included in the city's budget for the next ensuing fiscal year. The city shall be authorized to pay directly to such corporation or company the total of such appropriation and of such officer or employee deductions.

29-a. To contract, by its board of estimate or other local governing body, and in the case of any city having a population of one million or more, by its board of estimate, with such non-profit membership corporation organized under Article 43 of the insurance law, and in the case of any city with a population of one million or more inhabitants, with one or more insurance companies authorized to do business in this state or with one or more of such corporations organized under Article 43 of the insurance law, for the purpose of providing and administering, as in subdivision twenty-nine of § 20 of the general city law, health insurance for retired officers and employees of an agency or department and their spouses and their dependent children and for the widowed spouses and dependent children of employees of an agency or department of such city whose death was the natural and proximate result of an accident sustained while an employee of such city and while in the performance of duty. During any period in which a retired employee voluntarily subscribes to such plan or plans after the date of his retirement, the comptroller shall be authorized to deduct from his retirement allowance the contribution required to be paid by such officer or employee to such corporation or company. During any period in which the widowed spouse or dependent children of an employee of any agency or department of such city voluntarily subscribes to such plan or plans after the death of such employee, the comptroller shall be authorized to deduct from the pension or other allowance payable to such widowed spouse or dependent children the contribution required to be paid by such spouse or children to such corporation or company. Where an authority, created under the public authorities law or defined in § 3 of the public housing law, which performs its functions wholly within a city having a population of one million or more inhabitants, is providing for its former officers and employees, who are retirees of a retirement system maintained by such city, a health insurance plan or plans with any such carrier or carriers similar to a health insurance plan or plans provided by such city for its retirees, the comptroller or other disbursing officer of such city shall be authorized to deduct from the retirement allowance of any such retiree of an authority the contribution or share, if any, required to be paid by such retiree who voluntarily elects coverage under any of such plans.

29-b. To reimburse any retired officer or employee who:

(1) at the time of retirement was an employee of an agency or department and was paid out of the city treasury;

(2) is receiving a retirement allowance, pension or other retirement benefit from a retirement or other pension system maintained by the city; and

(3) is enrolled in a choice of health plans program offered by the city; for premium charges for supplementary medical insurance benefits under the federal old-age, survivors and disability insurance benefit program for such officer or employee, if he is enrolled under such federal program, and for his spouse, if he or she is so enrolled. Such reimbursement may be made monthly or at other intervals, and shall not exceed the amount of premium charges paid for such supplementary medical insurance benefits.

30. To enact ordinances creating a lien for towing, storage and incidental expenses upon vehicles found standing or parked in violation of ordinances and removed and stored as an abatement of a nuisance, and imposing a charge against the owner or persons entitled to possession of such vehicles and providing the procedure for the determination of ownership or right to possession and the collection of such lien or charge, including public sale of the said vehicle.

31. May permit the use of any city-owned street or highway machinery, tools or equipment by a county in which such city is wholly or partly located or by a municipal subdivision, district, district corporation or school district, wholly or partly within such a county, upon such terms as may be agreed upon but with the payment to the city of not less than the hourly rate as fixed by the state commissioner of transportation for the rental or hiring of such machinery, tools or equipment by the city. Moneys received by a city pursuant to the provisions of this subdivision may be applied to the payment of any existing obligations of the city or transferred to the general fund.

32. To create by resolution of the local governing body a board, commission or department of traffic control in order to more effectively regulate and control vehicular and pedestrian traffic and better to serve the public convenience, promote public safety and to protect human life, health and property. Such a traffic agency shall consist of not less than five nor more than nine members who shall be appointed by the mayor. The chairman or head of such agency shall be a licensed professional engineer who shall have at least ten years' experience in traffic engineering. He shall also be the city traffic engineer and shall receive an annual salary. Such agency members shall include the commissioners of police and public works and the chairman of the city planning commission or the officials occupying analogous offices and one other qualified person and the mayor may designate other qualified city officers or employees to serve as members ex officio and without additional compensation. Such traffic agency may contain within its departmental structure a bureau of traffic engineering which bureau shall be under the immediate supervision of the city traffic engineer.

Whenever such a traffic agency shall be created as in this subdivision provided it shall, notwithstanding any other provision of law, possess exclusive power and authority within such city to (a) regulate, direct, restrict and otherwise to control the movement of vehicular and pedestrian traffic, but not inconsistent with the provisions of the vehicle and traffic law in relation thereto, (b) limit the carrying capacity of vehicles used in the business of carrying passengers for hire, except omnibuses operated pursuant to certificates of public convenience and necessity issued by commissioner of transportation, (c) determine the location of garages, parking lots and parking meters, (d) determine the design, type, size, method of erection, installation, removal, maintenance, operation and location of any and all signs, signals, markings, and similar devices for guiding, directing or otherwise regulating and controlling such traffic and, with the approval of the local governing board, may relinquish for transfer and assignment to any other agency of the city government part or all of one or more such powers and duties, and (e) make rules and regulations for the conduct of vehicular and pedestrian traffic in the use of the public streets, squares and avenues as such board, commission or department may deem necessary. Such rules and regulations shall be filed with the city clerk and shall become effective when published in a paper published by the city or, if no paper be published by such city, in not less than three newspapers having a general daily circulation in such city, except that in a city having a population of not more than thirty thousand, such rules and regulations shall be published in one newspaper published or having a general circulation in such city. The violation of any provision of any such rule or regulation shall be triable by a city magistrate and punishable by imprisonment of not more than thirty days or by a fine of not more than fifty dollars or both.

Nothing in this subdivision contained shall affect or impair the powers or duties of the city planning commission or of any analogous agency of city government to determine the location of garages and parking lots or affect the power or duty imposed on the police department or other analogous agency to regulate hacks, taxicabs and taxi drivers pursuant to the provisions of any city charter, local law or ordinance and any such power and duty shall continue to be exercised and performed under the jurisdiction and control of such department or agency.

Upon the adoption of a resolution creating such a traffic agency, and except as in this subdivision otherwise provided, all of the functions, powers and duties vested in such traffic agency which theretofore were exercised and performed by any other agency of the city government of such city, together with all records, property and equipment used in the exercise and performance of such functions, powers or duties shall, on the date fixed in such resolution, pass to and be in addition to the functions, powers and duties vested in such traffic agency by this subdivision.

33. By resolution of its legislative body to authorize the payment of a reasonable mileage allowance for the miles actually and necessarily traveled on official business by any city officer or employee by the use of his own automobile.

34. To adopt a local law providing that every deed given by such city pursuant to any general or special law providing for the foreclosure of a tax lien by action in rem, shall be presumptive evidence that the action and all proceedings therein and all proceedings prior thereto from and including the assessment of the lands affected and all notices required by law were regular and in accordance with all provisions of law relating thereto.

After two years from the date of the record of such deed, the presumption shall be conclusive, unless at the time that such local law takes effect the two year period since the record of the deed has expired or less than six months of such period of two years remains unexpired, in which case the presumption shall become conclusive six months after such local law takes effect. No action to set aside such deed may be maintained unless the action is commenced and a note of pendency of the action is filed in the office of the proper county clerk prior to the time that the presumption becomes conclusive as aforesaid.

35. To adopt a local law or ordinance compelling the repair or removal of any building or structure that, from any cause, endangers the health, safety or welfare of the public, providing as follows:

a. For an inspection and report by the director of buildings of the city.

b. For the service of a notice upon the owner, and all other persons having an interest in such property or structure, either personally or by registered mail, addressed to his last known address as shown by the records of the officer or agency of the city charged with the assessment of real property therein or collection of real property taxes thereon and/or in the office of the county clerk or county register, containing a description of the premises, a statement of the particulars in which the building or structure is unsafe or dangerous and an order of the director of buildings requiring same to be repaired or removed; and if such service be made by registered mail, for the posting of a copy of such notice on the premises.

c. For the time within which the owner so served shall commence the repair or removal of such building or structure.

d. For the filing of a copy of such notice in the office of the county clerk of the county within which such building or structure is located, which notice shall be filed by such clerk in the same manner as a notice of pendency pursuant to Article 65 of the civil practice law and rules, and shall have the same effect as a notice of pendency as therein provided, except as otherwise hereinafter provided in this paragraph. A notice so filed shall be effective for a period of one year from the date of filing, provided, however, that it may be vacated upon the order of a judge or justice of a court of record or upon the consent of the corporation counsel. The clerk of the county where such notice is filed shall mark such notice and any record or docket thereof as cancelled of record upon the presentation and filing of such consent or of a certified copy of such order.

e. For a hearing before the director of buildings, notice of which and the time and place thereof to be specified in the notice to repair or demolish, served upon the owner and such persons having an interest in the property or structure as is herein prescribed.

f. For the removal of such building or structure by the city in the event such owner fails or refuses to repair or remove the same within the time provided.

g. For the assessment of all costs and expenses incurred by the city in connection with the proceedings to repair or remove such building or structure, including the cost of actually removing the same, against the land on which such building or structure is located.

h. The powers conferred by this subdivision thirty-five shall be in addition to all other powers conferred upon cities in relation to the same subject matter. Nothing contained in this subdivision shall be construed to amend, repeal, modify or affect any existing local law or ordinance or provision of any charter or administrative code pertaining to the subject matter to which this subdivision relates, or to limit or restrict the power of any city to amend or modify any such existing local law, ordinance or provision of any charter or administrative code, or to restrict or limit any power otherwise conferred on any city by law with respect to the subject matter to which this subdivision relates.

36. In cities having a population of fewer than one million inhabitants, to lease to any person, firm or corporation, for commercial or private use, the air rights over or the subsurface area under any property of the city acquired or to be acquired for street or highway puposes, together with easements or other rights of user necessary for the use and development of such air rights or subsurface areas, as are not needed for public purposes, subject to such reservations, restrictions and conditions as the city deems necessary to assure adequate protection to the safety and the adequacy of street or highway facilities and to abutting or adjacent land users and as the city deems necessary to minimize or avoid public utility facility relocation costs which would otherwise ensue if such facilities were removed without regard to their compatability with the intended use of such air rights or subsurface areas. Any such lease may be for a term not exceeding ninety-nine years and may be renewed for such additional term or terms as the city council may provide. Any buildings, structures, substructures or superstructures, the title to which remains in the lessee, shall be deemed to be real property for purposes of taxation as defined in subdivision twelve of § 102 of the real property tax law. Nothing in this subdivision shall be deemed to create any liability arising from the cost of public utility facility relocation not recognized at common law or otherwise created by statute.

37. To adopt ordinances or local laws prohibiting and punishing loitering; provided however, that such ordinance or law shall only prohibit loitering for a specific illegal purpose or loitering in a specific place of restricted public access and shall therein set forth guidelines for application of such prohibitions by law enforcement officers so as to prevent arbitrary or discriminatory enforcement of such prohibitions.

38. a. A city having a population of more than one hundred twenty-five thousand and less than one million, is authorized and empowered to enter into a lease, sublease or other agreement with the dormitory authority providing for the financing or refinancing of all or a portion of school district capital facilities or school district capital equipment in accordance with § 1680 of the public authorities law and with the approval of the commissioner of education. Such lease, sublease, or other agreement may provide for the payment of annual rentals and other payments to the dormitory authority, and contain such other terms and conditions as may be agreed upon by the parties thereto, including the establishment of reserve funds and indemnities. For purposes of this subdivision, school district capital equipment shall have the meaning ascribed thereto in § 1676 of the public authorities law.

b. Notwithstanding any provisions of law to the contrary, the dormitory authority and the board of education are hereby authorized and empowered to perform any and all acts and to enter into any and all agreements necessary or desirable to effectuate the purposes of this subdivision.