Section 1145. Continuity of agencies

a. Any agency provided for in this
  charter with a name the same or substantially the same  as  that  of  an
  agency  heretofore existing shall be deemed to be a continuation of such
  agency heretofore existing and shall exercise its powers and  duties  in
  continuation  of  their  exercise  by  the agency by which the same were
  heretofore exercised and shall have  power  to  continue  any  business,
  proceeding  or other matter commenced by the agency by which such powers
  and duties were heretofore exercised.  Any provision in any  law,  rule,
  regulation,  contract, grant or other document relating to such formerly
  existing agency shall, so far as not inconsistent with the provisions of
  this charter, apply to such agency provided for by this charter.
    * b.  The commissioner of finance shall  have  and  exercise  all  the
  functions,  powers  and  duties  exercised  by the treasurer and all the
  functions, powers and duties exercised by the comptroller in respect  of
  excise  and  non-property  taxes  prior  to  the  first  day of January,
  nineteen hundred sixty-three.
 
    * NB This subdivision was removed by general election and  revived  by
        amendment in L.L. 28/76 § 9
 
    *  c.    The  commissioner  of finance shall have and exercise all the
  functions, powers and duties exercised by the tax  department  prior  to
  the  first  day  of January, nineteen hundred sixty-three other than the
  function, power and duty to hear  and  determine  applications  for  the
  correction of assessments on real property and for the exemption of such
  property from taxation.
 
    * NB This  subdivision  was removed by general election and revived by
        amendment in L.L. 28/76 § 9