[Adopted 1-5-1976 by L.L. No. 1-1976 (Ch. 92, Art. II, of
the 1983 Code)]
Air pollution control facilities of the New York State Electric
& Gas Corporation Goudey Generating Station which were, or are,
constructed or reconstructed in order to comply with the provisions
of the Public Health Law 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.
Such air pollution control facilities shall not be entitled
to any exemption from taxation unless such facilities have been certified
by the State Commissioner of Health or his designated representative,
pursuant to Environmental Conservation Law §§ 19-0307
and 19-0309, as complying with applicable provisions of the Public
Health Law and codes, rules, regulations, permits or orders issued
pursuant thereto.
Such exemption shall be applicable only to air pollution control
facilities which were, or are, constructed or reconstructed subsequent
to August 1, 1966.
Such exemption from taxation shall be granted only upon an application
by the New York State Electric & Gas Corporation 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 having the power to assess property
for taxation 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, and such exemption shall apply to taxes and special
ad valorem levies imposed by or on behalf of the county for county
or part county 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 sources" are defined in Environmental
Conservation Law § 19-0107) 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
Air Pollution Control Board, 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 air contaminants in the ambient air after emission.
School districts situate within the Town of Dickinson are by
this article authorized and empowered to adopt and amend resolutions
authorizing an exemption from taxation for school purposes, to the
extent provided by § 477-a of the Real Property Tax Law
of the State of New York, of air pollution control facilities of the
New York State Electric & Gas Corporation's Goudey Generating
Station located within such school district.
This article is adopted pursuant to the provisions of § 477-a
of the Real Property Tax Law of the State of New York and shall be
adopted pursuant to the provisions of §§ 20 and 21
of the Municipal Home Rule Law.
