§ 34. Change of residence status during the year.– (a) General.– If an individual changes his status during his taxable year from resident to nonresident, or from nonresident to resident, he shall file one return as a resident for the portion of the year during which he is a resident, and an information return for the portion of the year during which he is a nonresident, subject to such exceptions as the administrator may prescribe by regulation. Such information return shall be due at the same time as the return for the portion of the year during which such individual is a resident.

(b) City taxable income for portion of year individual is a resident.–The city taxable income for the portion of the year during which he is a resident shall be determined, except as provided in subdivision (c), under part II of this local law as if his taxable year for federal income tax purposes were limited to the period of his resident status.

(c) Special accruals.–(1) If an individual changes his status from resident to nonresident, he shall, regardless of his method of accounting, accrue for the portion of the taxable year prior to such change of status any items of income, gain, loss or deduction accruing prior to the change of status, if not otherwise properly includible (whether or not because of an election to report on an installment basis) or allowable for city income tax purposes for such portion of the taxable year or for a prior taxable year. The amounts of such accrued items shall be determined with the applicable modifications described in sections twelve and fifteen as if such accrued items were includible or allowable for federal income tax purposes.

(2) If an individual changes his status from nonresident to resident, he shall, regardless of his method of accounting, accrue for the portion of the taxable year prior to such change of status any items of income, gain, loss or deduction accruing prior to the change of status, if not otherwise properly includible (whether or not because of an election to report on an installment basis) or allowable for federal income tax purposes for such portion of the taxable year or for a prior taxable year. The amounts of such accrued items shall be determined with the applicable modifications described in sections twelve and fifteen as if such accrued items were includible or allowable for federal income tax purposes.

(3) No item of income, gain, loss or deduction which is accrued under this subdivision shall be taken into account in determining city adjusted gross income or the city itemized deduction for any subsequent taxable period.

(4) Where an individual changes his status from resident to nonresident, the accruals under this subdivision shall not be required if the individual files with the administrator a bond or other security acceptable to the administrator, conditioned upon the inclusion of amounts accruable under this subdivision in city adjusted gross income for one or more subsequent taxable years as if the individual had not changed his resident status.

(d) Prorations.–Where an individual changes his status during his taxable year from resident to nonresident or from nonresident to resident, the city personal exemptions allowable under section sixteen shall be prorated, under regulations of the administrator, to reflect the portions of the entire taxable year during which the individual was a resident and a nonresident

(e) Standard deduction.–Where an individual changes his status during his taxable year from resident to nonresident or from nonresident to resident, the city standard deduction allowable shall be either ten per centum of city adjusted gross income reported for the period during which he is a resident, or one thousand dollars prorated according to the period covered by the return, whichever is less.

§ 34. Subdivision review; record of plats. 1. Filing of plat with county clerk or register. (a) No plat of a subdivision of land showing lots, blocks or sites shall be filed or recorded in the office of the county clerk or register until it has been approved by a planning board which has been empowered to approve such plats. Further, such approval must be endorsed in writing on the plat in such manner as the planning board may designate.

(b) Such endorsement shall stipulate that the plat does not conflict with the county official map, where one exists, or in cases where plats do front on or have access to or are otherwise related to roads or drainage systems shown on the county official map, that such plat has been approved in the manner specified by subdivision two of § 239-f of the general municipal law.

2. Notification of filing. It shall be the duty of the county clerk or register to notify the planning board in writing within three days of the filing or recording of any plat approved by such planning board, identifying such plat by its title, date of filing or recording, and official file number.

3. Effect of filing. After such plat is approved and filed, the streets, highways and parks shown on such plat shall be and become a part of the official map or plan of the city.

4. Cession or dedication of streets, highways or parks. (a) All streets, highways or parks shown on a filed or recorded plat are offered for dedication to the public unless the owner of the affected land, or the owner's agent, makes a notation on the plat to the contrary prior to final plat approval. Any street, highway or park shown on a filed or recorded plat shall be deemed to be private until such time as it has been formally accepted by a resolution of the local legislative body, or until it has been condemned by the city for use as a public street, highway or park.

(b) In the event that such approved plat is not filed or recorded prior to the expiration date of the plat approval as provided in section thirty-two of this article, then such offer of dedication shall be deemed to be invalid, void and of no effect on and after such expiration date.