§ 17-0705. Certificates of compliance for purposes of the Real Property

Tax Law.

1. For the purposes of section 477 of the Real Property Tax Law, the
commissioner or his designated representative is hereby authorized to
issue certificates of compliance concerning industrial waste treatment
facilities, and industrial waste treatment controlled process facilities
as defined in such law. No such certificate shall be issued unless the
facility to which it is applicable is in compliance with applicable
provisions of titles 1 to 11, inclusive, and title 19 of article 17,
article 19, and title 1 of article 27 of this chapter; of the Public
Health Law; of the state sanitary code and of regulations, permits or
orders issued pursuant thereto.

2. In the case of facilities which have not been completed prior to
the close of a taxable status date with respect to which an exemption
may be claimed under the Real Property Tax Law, a temporary certificate
of compliance may be issued if the commissioner or his representative is
satisfied, on the basis of the construction which has taken place, that
such facilities, when completed, will be in compliance with the
provisions of titles 1 to 11, inclusive, and title 19 of article 17,
article 19, and title 1 of article 27 of this chapter; of the Public
Health Law; of the state sanitary code, and regulations, permits or
orders issued pursuant thereto. Such a temporary certificate shall apply
only to taxes levied as of the taxable status date with respect to which
such a certificate is issued.