[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]
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:
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."
