N.Y. Real Property Tax Law 499-FFFFF – Enforcement and administration
§ 499-fffff. 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:
Terms Used In N.Y. Real Property Tax Law 499-FFFFF
- Department of finance: means the department of finance of a city having a population of one million or more. See N.Y. Real Property Tax Law 499-AAAAA
- Designated agency: means an agency of a city having a population of one million or more that is designated by the mayor of such city to exercise the functions, powers and duties of a designated agency pursuant to this title. See N.Y. Real Property Tax Law 499-AAAAA
- Eligible building: means a class one, class two or class four property, as such classes of property are defined in subdivision one of section eighteen hundred two of this chapter, located within a city having a population of one million or more, provided that, for any such property held in the condominium form of ownership, "eligible building" shall mean a tax lot in such property. See N.Y. Real Property Tax Law 499-AAAAA
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) to apply the tax abatement authorized by this title to the real property tax liability of an eligible building;
(b) to revoke all or part of any such tax abatement;
(c) to promulgate rules to carry out the purposes of this title, including, but not limited to, requiring, notwithstanding any inconsistent provision of law, that any submission be made in electronic form; and
(d) any other function, power or duty necessarily implied by this title.
2. A designated agency 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 accept, review, approve and deny applications for tax abatement;
(b) to promulgate rules to carry out the purposes of this title, including, but not limited to, requiring, notwithstanding any inconsistent provision of law, that any submission be made in electronic form;
(c) to make the determinations provided for in this title; and
(d) any other function, power or duty necessarily implied by this title.
3. If a designated agency determines that an architect, engineer, certified public accountant, or other certified or licensed professional in the field of business or design whom such agency designates by rule, in making any certification under this title or any rule promulgated hereunder, engaged in professional misconduct, such agency shall so inform the education department or other appropriate certifying or licensing authority.