Section 19-0307. Certificates of compliance for purposes of the Real Property Tax Law

1. For the purposes of section 481 of the Real Property Tax  Law,  the
  commissioner  or  his  designated representative is hereby authorized to
  issue  certificates  of  compliance  concerning  air  pollution  control
  facilities and air pollution controlled process facilities as defined in
  such  law.  No  such  certificate shall be issued unless the facility to
  which it is applicable is in compliance with  applicable  provisions  of
  titles  1  to 11, inclusive, and title 19 of article 17, article 19, and
  title 1 of article 27 of this chapter; of the Public Health Law; of  the
  state  sanitary code and of codes, rules, regulations, permits or orders
  issued pursuant thereto.
    2. In the case of facilities which have not been  completed  prior  to
  the  close  of  a taxable status date with respect to which an exemption
  may be claimed under the Real Property Tax Law, a temporary  certificate
  of compliance may be issued if the commissioner or his representative is
  satisfied,  on the basis of the construction which has taken place, that
  such  facilities,  when  completed,  will  be  in  compliance  with  the
  provisions  of  titles  1  to 11, inclusive, and title 19 of article 17,
  article 19, and title 1 of article 27 of this  chapter;  of  the  Public
  Health  Law,  of the state sanitary code, and codes, rules, regulations,
  permits or orders issued pursuant thereto. Such a temporary  certificate
  shall  apply  only  to  taxes  levied as of the taxable status date with
  respect to which such a certificate is issued.
    3. The certificate of compliance may be revoked by  the  commissioner,
  after  providing  an  opportunity to be heard, upon a determination that
  the facility to which it was applicable either is not, or has not  been,
  in  compliance  with  applicable  provisions  of this chapter, the state
  sanitary code or codes, rules, regulations,  permits  or  orders  issued
  pursuant  thereto.  Upon  revocation,  the commissioner shall notify the
  State  Board  of  Real  Property  Services  and  the  assessor  of   the
  appropriate county, city, town or village.