Section 61. Probable life of certain works or purposes of state debt

In
  compliance  with  section  twelve  of  article  seven   of   the   state
  constitution,  it is hereby determined that the probable life of each of
  the following described types of  buildings,  structures,  improvements,
  acquisitions  or  purposes,  as  a work or purpose, or part of a work or
  purpose, for which a state debt shall be  contracted  pursuant  to  such
  article of the constitution, is determined to be as follows:
                         BUILDINGS AND APPURTENANCES
    1.  Thirty years. Class A buildings. Buildings, the walls of which are
  constructed of brick, stone,  concrete,  metal  or  other  incombustible
  material,  and in which there are no wood beams or lintels, and in which
  the  floors,  roofs,  stair  halls,  and   other   means   of   vertical
  communication  between floors and their enclosures are built entirely of
  brick, stone, metal or other incombustible materials, and  in  which  no
  woodwork  or  other  inflammable  material  is  used in any of the rough
  partition, floor or ceiling structures.
    2. Twenty years. Class B buildings.  Buildings,  the  outer  walls  of
  which  are constructed of brick, stone, concrete, metal, stucco or other
  fire-resisting material,  including  a  building  which  is  rebuilt  or
  altered  so  that  it,  together  with  additions  or  vertical or other
  extensions or replacements, are fire-resisting.
    3. Fifteen years. Class C buildings. Buildings that are neither  class
  A nor class B as defined in subdivisions one and two, including any such
  building which is rebuilt or altered so that any addition or vertical or
  other extension is not fire-proof or fire-resisting, as thus defined.
    4.  Fifteen  years.  Plumbing, heating, lighting, power, water supply,
  refrigeration, sewerage or drainage plants or systems, or two or more of
  them whether within or in connection with a building above described, or
  otherwise, except that where the proceeds of a  bond  issue  are  to  be
  expended for any such system or plant and also for the construction of a
  building  in  or  in  connection with which the system or plant shall be
  constructed, the probable life of both, as an entirety, is the  same  as
  the probable life of the building as above determined.
             STATE HIGHWAYS, PARKWAYS, ARTERIAL HIGHWAYS, STATE
                  AND FEDERALLY-AIDED HIGHWAY AND HIGHWAY-
                 TRANSPORTATION PROJECTS, ROADS AND STREETS
    5. (a) Twenty years. Construction or reconstruction of state highways,
  state  parkways,  state  arterial  highways  in  cities, other state and
  federally-aided highway and highway-transportation projects and  related
  facilities and structures.
    (b)   Ten   years.   Improvement,   including   but   not  limited  to
  reconditioning and preservation, including critical structural  repairs,
  of  state  highways and parkways, state arterial highways in cities, and
  bridges thereon; local  streets  and  highways  off  the  state  highway
  system,   and   bridges   thereon;   other   state,  state-aided  and/or
  federally-aided highway and highway-transportation projects and  related
  facilities  and  structures; construction, reconstruction or improvement
  of a road, street or trail,  whether  without  or  within  state  parks,
  whether  or  not  including  contemporaneous  construction of sidewalks,
  curbs, gutters or drains, and whether or not including grading,  if  the
  surface  is  laid  on  a  solid  foundation, or is of concrete; commuter
  parking facilities; highway and bridge projects undertaken by localities
  pursuant to subdivision four of section ten-c of  the  highway  law  and
  pursuant  to section one of chapter eight hundred thirty-six of the laws
  of nineteen hundred eighty-three known as the Rebuild New  York  Through
  Transportation  Infrastructure Renewal Bond Act of 1983; and alterations
  necessary to improve railroad track clearances.

    6.  Five  Years.  A  road  or  street,  whether   or   not   including
  contemporaneous construction of sidewalks, curbs, gutters or drains, and
  whether  or  not  including  grading,  if  the surface is of water-bound
  macadam or penetration process or is of sand and gravel.
                            BRIDGES AND CULVERTS
    7.  Twenty  years.  A bridge or culvert (including retaining walls and
  approaches), unless constructed of wood.
    8. Five years. A bridge or  culvert  (including  retaining  walls  and
  approaches), constructed of wood.
                          DAMS, DOCKS AND SEA WALLS
    9. Fifteen years. Dams, docks and sea walls.
                      PARK IMPROVEMENT AND DEVELOPMENT
    10.  Ten  years.  Park improvement and development, including forestry
  work, fire protection, planting, grading and park equipment.
                                  SIDEWALKS
    11. Five years. A sidewalk, curb or gutter not included in  any  other
  subdivision of this section.
                             OTHER IMPROVEMENTS
    12.  Forty years. Elimination of railroad grade crossing or crossings,
  whether or  not  including  the  acquisition  of  land,  and  incidental
  improvements connected therewith.
    13. Thirty. The acquisition of land.
    14. Ten years. Sewer, water, gas or other service connections from the
  service main in the road, street or highway to the property line.
    15.  Five  years. Any work of construction, improvement or purpose not
  covered by other provisions of this section.
                         SLUM CLEARANCE AND HOUSING
    16. Fifty years. The effectuating of any of the purposes of the public
  housing law and article two of the private housing finance law.
    16-a. Twenty-five years. Effectuating an urban renewal program or part
  thereof pursuant to article fifteen of the general municipal law.
                          HIGHER EDUCATION PROJECTS
    17. Thirty years. Any work or purpose for which a state  debt  may  be
  incurred   pursuant   to  section  nineteen  of  article  seven  of  the
  constitution.
                      CLEAN WATER IMPROVEMENT PROJECTS
    18. Thirty years. The construction, reconstruction and improvement  of
  facilities  for  the  purpose  of  treating, neutralizing or stabilizing
  sewage,  including  treatment  of   disposal   plants,   the   necessary
  intercepting,  outfall  and  outlet sewers, pumping stations integral to
  such plants or sewers,  equipment  and  furnishings  thereof  and  their
  appurtenances,   pursuant   to   contracts   of   the   commissioner  of
  environmental  conservation   pursuant   to   section   twelve   hundred
  sixty-three-b  of  the  public health law and/or pursuant to chapter six
  hundred fifty-nine of the laws of nineteen hundred seventy-two  and,  in
  addition  to  the  above,  safe  drinking water projects and clean water
  projects undertaken pursuant to  a  chapter  of  the  laws  of  nineteen
  hundred   ninety-six,  entitled  "AN  ACT  to  amend  the  environmental
  conservation law, the agriculture and markets law,  the  executive  law,
  the  public  authorities  law, the public health law, the soil and water
  conservation districts law, the state finance law, and the tax  law,  in
  relation  to the implementation of the Clean Water/Clean Air Bond Act of
  1996 and making appropriations therefor".
                   OUTDOOR RECREATION DEVELOPMENT PROJECTS
    19. Twenty years. The development or acquisition of lands for  outdoor
  recreation,  including parks, forest recreation areas, marine facilities
  and historic sites, and including the state share of  such  development,
  restoration,  improvement  or  acquisition undertaken by a municipality,

  not-for-profit  corporation  or  the  federal  government,  pursuant  to
  article seventeen of the parks, recreation and historic preservation law
  and/or  pursuant  to  chapter  six  hundred  fifty-nine  of  the laws of
  nineteen  hundred  seventy-two  and/or  pursuant to chapter five hundred
  twelve of the laws of nineteen hundred eighty-six and,  in  addition  to
  the  above,  park,  historic  preservation  and  heritage  area projects
  undertaken pursuant to  a  chapter  of  the  laws  of  nineteen  hundred
  ninety-six,  entitled  "AN  ACT  to amend the environmental conservation
  law, the agriculture and markets law,  the  executive  law,  the  public
  authorities  law, the public health law, the soil and water conservation
  districts law, the state finance law, and the tax law,  in  relation  to
  the  implementation  of  the  Clean Water/Clean Air Bond Act of 1996 and
  making appropriations therefor".
                      TRANSPORTATION CAPITAL FACILITIES
    20. Thirty years. For the acquisition, construction, reconstruction or
  improvement of any railroad  capital  facility,  rapid  transit  rolling
  stock,  mass  transportation  capital  facility  or  airport or aviation
  capital facility, and any capital equipment used in connection therewith
  pursuant to chapter seven  hundred  fifteen  of  the  laws  of  nineteen
  hundred  sixty-seven known as the transportation capital facilities bond
  act, or pursuant to section two of chapter one hundred eighteen  of  the
  laws  of  nineteen  hundred  seventy-four known as the rail preservation
  bond act of nineteen hundred seventy-four, or pursuant to section one of
  chapter three  hundred  sixty-nine  of  the  laws  of  nineteen  hundred
  seventy-nine   known   as   the  energy  conservation  through  improved
  transportation bond act of nineteen hundred  seventy-nine,  pursuant  to
  section  one of chapter eight hundred thirty-six of the laws of nineteen
  hundred  eighty-three  known   as   the   Rebuild   New   York   Through
  Transportation  Infrastructure  Renewal Bond Act of 1983, or pursuant to
  section four of a chapter of the laws of two thousand five known as  the
  rebuild and renew New York transportation bond act of two thousand five,
  except  (a)  twenty  years  in the case of railroad locomotives or other
  railroad rolling stock and (b) ten years in the case of any  omnibus  or
  similar surface transit motor vehicle or any aircraft.
                      AIR QUALITY IMPROVEMENT PROJECTS
    21.  Fifteen  years. The upgrading of an existing incinerator, furnace
  or boiler and appurtenances thereto now owned and operated by the  state
  or  a  municipality,  pursuant  to  contracts  of  the  commissioner  of
  environmental conservation pursuant to chapter six hundred fifty-nine of
  the laws of nineteen hundred seventy-two and, in addition to the  above,
  twenty years for air quality improvement projects undertaken pursuant to
  a  chapter  of the laws of nineteen hundred ninety-six, entitled "AN ACT
  to amend the environmental conservation law, the agriculture and markets
  law, the executive law, the public authorities law,  the  public  health
  law,  the  soil  and water conservation districts law, the state finance
  law, and the tax law, in relation to the  implementation  of  the  Clean
  Water/Clean  Air  Bond  Act of 1996 and making appropriations therefor",
  except ten years in the case of vehicles.
      WETLANDS AND AQUATIC HABITAT PRESERVATION OR RESTORATION PROJECT
    22. Thirty years. A state or municipal project to preserve or  restore
  biologically  productive and vulnerable wetlands because of their unique
  and irreplaceable value, pursuant to chapter six hundred  fifty-nine  of
  the  laws of nineteen hundred seventy-two and, in addition to the above,
  aquatic habitat restoration projects undertaken pursuant to a chapter of
  the laws of nineteen hundred ninety-six, entitled "AN ACT to  amend  the
  environmental  conservation  law,  the  agriculture and markets law, the
  executive law, the public authorities law, the public  health  law,  the
  soil  and  water  conservation districts law, the state finance law, and

  the tax law, in relation to the implementation of the Clean  Water/Clean
  Air Bond Act of 1996 and making appropriations therefor".
                SOLID WASTE RECOVERY AND MANAGEMENT PROJECTS
    23.  Thirty  years.  Installations and equipment designed, constructed
  and required to separate, process, modify, convert,  treat,  or  prepare
  collected  solid waste as required by a municipal solid waste management
  system pursuant to  chapter  six  hundred  fifty-nine  of  the  laws  of
  nineteen  hundred seventy-two and, in addition to the above, solid waste
  projects undertaken pursuant to  a  chapter  of  the  laws  of  nineteen
  hundred   ninety-six   entitled  "AN  ACT  to  amend  the  environmental
  conservation law, the agriculture and markets law,  the  executive  law,
  the  public  authorities  law, the public health law, the soil and water
  conservation districts law, the state finance law, and the tax  law,  in
  relation  to the implementation of the Clean Water/Clean Air Bond Act of
  1996 and making appropriations therefor", except ten years in  the  case
  of vehicles or other moveable equipment.
        PORT, MARINE TERMINAL, CANAL AND WATERWAYS CAPITAL FACILITIES
    25.  Fifteen years. For the construction, reconstruction, improvement,
  reconditioning and preservation of  port,  marine  terminal,  canal  and
  waterways  capital facilities and appurtenances, pursuant to section one
  of chapter eight hundred thirty-six of  the  laws  of  nineteen  hundred
  eighty-three,  known  as  the  Rebuild  New  York Through Transportation
  Infrastructure Renewal Bond Act of 1983 and pursuant to section four  of
  a  chapter  of  the  laws  of two thousand five known as the rebuild and
  renew New York transportation bond act of two thousand five.
                  HAZARDOUS WASTE SITE REMEDIATION PROJECTS
    26. Twenty years. For the remediation of sites at which there has been
  disposal of hazardous wastes pursuant  to  a  chapter  of  the  laws  of
  nineteen hundred eighty-six entitled, "An act to amend the environmental
  conservation  law,  the  navigation  law  and  the state finance law, in
  relation to the implementation of the environmental quality bond act  of
  nineteen hundred eighty-six".
                         MUNICIPAL LANDFILL PROJECTS
    27.  Twenty years. For municipal projects approved by the commissioner
  of environmental conservation to close a landfill  pursuant  to  chapter
  five  hundred  twelve of the laws of nineteen hundred eighty-six and, in
  addition to the above, landfill and landfill closure projects undertaken
  pursuant to a chapter  of  the  laws  of  nineteen  hundred  ninety-six,
  entitled  "AN  ACT  to  amend  the  environmental  conservation law, the
  agriculture and markets law, the executive law, the  public  authorities
  law,  the  public  health law, the soil and water conservation districts
  law, the state finance  law,  and  the  tax  law,  in  relation  to  the
  implementation  of the Clean Water/Clean Air Bond Act of 1996 and making
  appropriations therefor".
                     ENVIRONMENTAL RESTORATION PROJECTS
    29. Twenty years. For environmental restoration  improvement  projects
  undertaken  pursuant  to  a  chapter  of  the  laws  of nineteen hundred
  ninety-six, entitled "AN ACT to  amend  the  environmental  conservation
  law,  the  agriculture  and  markets  law, the executive law, the public
  authorities law, the public health law, the soil and water  conservation
  districts law, the state finance law and the tax law, in relation to the
  implementation  of the Clean Water/Clean Air Bond Act of 1996 and making
  appropriations therefor".
                    OPEN SPACE LAND CONSERVATION PROJECTS
    30. Thirty years. For open space land conservation projects undertaken
  pursuant to a chapter  of  the  laws  of  nineteen  hundred  ninety-six,
  entitled  "AN  ACT  to  amend  the  environmental  conservation law, the
  agriculture and markets law, the executive law, the  public  authorities

  law,  the  public  health law, the soil and water conservation districts
  law, the state finance  law,  and  the  tax  law,  in  relation  to  the
  implementation  of the Clean Water/Clean Air Bond Act of 1996 and making
  appropriations therefor".