[Adopted 6-7-1971 by L.L. No. 1-1971]
Air pollution control facilities which were constructed or reconstructed in order to comply with the provisions of the Public Health Law[1] and codes, rules, regulations, permits or orders issued pursuant thereto shall be exempt from taxation and special ad valorem levies to the extent of any increase in value thereof by reason of such construction or reconstruction.
[1]
Editor's Note: Pursuant to a 1974 amendment to § 481 (now § 477-a) of the Real Property Tax Law, all references in this article to the "Public Health Law" should read "Environmental Conservation Law."
Such air pollution control facilities shall not be entitled to any exemption from taxation unless such facilities have been certified by the Commissioner of Health[1] or his designated representative, pursuant to § 1277-a of the Public Health Law, as complying with applicable provisions of the Public Health Law and codes, rules, regulations, permits or orders issued pursuant thereto.[2]
[1]
Editor's Note: Pursuant to a 1974 amendment to § 481 (now § 477-a) of the Real Property Tax Law, all references in this article to "Commissioner of Health" should read "Commissioner of Environmental Conservation."
[2]
Editor's Note: See now § 19-0307 of the Environmental Conservation Law.
Such exemption shall be applicable only to air pollution control facilities which were constructed or reconstructed subsequent to the effective date of this act.[1]
[1]
Editor's Note: The words "this act" refer to § 481 (now § 477-a) of the Real Property Tax Law, and the effective date was August 1, 1966.
Such exemption from taxation shall be granted only upon an application by the owner of such facility, on a form prescribed by the state board. The applicant shall furnish such information as such board shall require. The original of such application shall be filed with the Assessor of the Town of Massena on or before the appropriate taxable status date of such town. A copy of such application shall be filed simultaneously with the state board.
If the Assessor is satisfied that the applicant is entitled to an exemption pursuant to this article, he shall approve the application and such air pollution control facilities shall forthwith be exempt from taxation and special ad valorem levies as herein provided.
The assessed value of any exemption granted pursuant to the authority granted by this article shall be entered by the Assessor on the portion of the assessment roll provided for property exempt from taxation.
The exemption herein shall apply to taxes and special ad valorem levies imposed for town or part-town purposes.
As used in this article, the following terms shall have the meanings indicated:
AIR POLLUTION CONTROL FACILITIES
Facilities which remove, reduce or render less noxious air contaminants emitted from air contamination sources (as the terms "air contaminant" and "air contamination source" are defined in § 1267 of the Public Health Law[1]) from a point immediately preceding the point of such removal, reduction or rendering to the point of discharge of air, meeting emission standards as established by the Pollution Control Board,[2] but excluding such facilities installed for the primary purpose of salvaging materials which are usable in the manufacturing process or are marketable and excluding those facilities which rely for their efficacy on dilution, dispersion or assimilation of contaminants in the ambient air after emission.
[1]
Editor's Note: See now § 19-0107 of the Environmental Conservation Law.
[2]
Editor's Note: Pursuant to a 1974 amendment to § 481 (now § 477-a) of the Real Property Tax Law, all references in this article to the "Air Pollution Control Board" should read "Department of Environmental Conservation."