[Adopted 5-8-1972 by L.L. No. 2-1972]
The purpose of this article is to subject certain
real property, heretofore partially or wholly exempt from taxation
and hereinafter specified, to the imposition of service charges and
special ad valorem levies and special assessments as the same are
defined in the Real Property Tax Law and as authorized by §§ 400
and 420 of the Real Property Tax Law, such sections being added thereto
by Chapter 417 of the Laws of 1971.
A.Â
Notwithstanding the provisions of §§ 404,
406, 412 and 412-a of the Real Property Tax Law, all real property
for which exemption is allowed by any of such sections, exclusive
of property used exclusively for charitable, hospital, educational
or cemetery purposes, shall be subject to service charges computed
as provided in § 498 of the Real Property Tax Law[1] and to such special ad valorem levies and special assessments
as are specified in Subdivision 2 of § 490 of the Real Property
Tax Law, except that:
(1)Â
Real property owned by a municipal corporation within
its corporate limits which is otherwise exempt from taxation shall
be exempt from any such service charge, special ad valorem levy or
special assessment imposed by or on behalf of such municipal corporation.
(2)Â
Real property owned by a municipal corporation not
within its corporate limits which is otherwise exempt from taxation,
either wholly or partially, shall be exempt from any such service
charge, special ad valorem levy or special assessment imposed by or
on behalf of any municipal corporation in which such property is located,
provided that the governing board thereof shall so agree in writing.
(3)Â
This section shall not apply to the real property
of any of the following public authorities: the Triborough Bridge
and Tunnel Authority, the New York City Transit Authority, the Metropolitan
Transportation Authority, the Niagara Frontier Transportation Authority,
the New York State Pure Waters Authority, the Rochester-Genesee Regional
Transportation Authority, the Dormitory Authority, the Brooklyn Sports
Center Authority, the Historic Rome Development Authority and the
Broome County Sports Center Authority.
[1]
Editor's Note: Section 498 of the Real Property
Tax Law was repealed when L.1981, c. 105, § 1, repealed L.1971,
c. 417, in its entirety.
B.Â
Notwithstanding the provisions of the sections of
the Real Property Tax Law hereinafter enumerated, real property for
which exemption is allowed by any of such sections, exclusive of property
owned by a corporation or association organized or conducted exclusively
for religious, charitable, hospital, educational or cemetery purposes,
shall be subject to service charges computed as provided in § 498
of the Real Property Tax Law[2] and to such ad valorem levies and special assessments
as are specified in Subdivision 2 of § 490 of the Real Property
Tax Law. The provisions of this article shall apply to real property
for which exemption is allowed by the following sections of the Real
Property Tax Law: §§ 421, 424 -- 428 inclusive, 432,
434, 438 -- 444 inclusive, 450, 452, 472, 474, 486 and 488.
[2]
Editor's Note: Section 498 of the Real Property
Tax Law was repealed when L.1981, c. 105, § 1, repealed L.1971,
c. 417, in its entirety.
