§ 120-bb. Town of Huntington solid waste management resource recovery
facility; tax exemption; other contractual provisions related to towns
of Huntington and Smithtown. 1. Notwithstanding any inconsistent
provision of article twenty-eight of the tax law, or of any other
general, special or local law respecting taxation, the receipts from the
sale of all tangible personal property purchased by a contractor,
subcontractor or repairman for use in erecting, repairing, replacing,
improving or altering a solid waste management resource recovery
facility within the town of Huntington, as such term is defined in
section one hundred twenty-w of this article, where such property
becomes an integral component part of such facility, shall be exempt
from the tax on retail sales imposed under subdivision (a) of section
eleven hundred five and the compensating use tax imposed under section
eleven hundred ten of the tax law provided that:

(a) title to the real property upon which the solid waste management
resource recovery facility is to be situated is held by the town of
Huntington;

(b) the environmental facilities corporation has caused to be issued
bonds of the corporation for financing in whole or in part the
construction of such solid waste management resource recovery facility;

(c) the vendor has entered into a site lease, easement or rental
agreement with such town relating to the site of the proposed facility;

(d) prior to the issuance of a permit by the department of
environmental conservation authorizing the operation of the facility,
the town of Huntington and the town of Smithtown shall each have adopted
and put into effect and maintained in effect a local ordinance providing
for the separation of solid waste into recyclable, reusable and other
components pursuant to section one hundred twenty-aa of this article.

1-a. As long as the criteria set forth in paragraphs (a), (b), (c) and
(d) of subdivision one of this section are satisfied, a vendor under
this section, shall be afforded the same treatment, with respect to the
imposition of the sales and compensating use taxes imposed under article
twenty-eight of the tax law as the environmental facilities corporation
is pursuant to subdivision eight of section twelve hundred ninety-six of
the public authorities law, on any purchase or use of tangible personal
property.

2. Notwithstanding any provision of law, general, special or local,
relating to taxation to the contrary, any mortgage, security interest or
other lien granted on any interest in the real or personal property
comprising the solid waste management resource recovery facility by the
owner, lessee or sublessee thereof shall be exempt from any mortgage,
recording, stamp or other similar tax imposed by the state or any
municipality or political subdivision thereof, with the same effect as
if the environmental facilities corporation were the owner of such
facility and the mortgagor or grantor of such mortgage, security
interest or lien, as the case may be, and section twelve hundred
ninety-six of the public authorities law were applicable to such
facility.

3. (a) Pursuant to a joint agreement under article five-G of this
chapter, the town of Huntington and the town of Smithtown, without any
new or additional competitive procurement which would otherwise be
required by section one hundred twenty-w of this article, may enter into
a contract, amendment or supplement with the vendor with which the town
of Huntington has previously executed a contract on or before the
effective date of this section, for the design, construction, operation,
financing, ownership or maintenance of a solid waste management-resource
recovery facility within the town of Huntington as may be necessary for
the purpose of expanding the facility and the services contemplated by
such original contract in order to accommodate the disposal of solid
waste from the town of Smithtown.

(b) The waiver of compliance with the competitive procurement
provisions of such section one hundred twenty-w shall be strictly
limited in application to the undertaking and completion of such
additional design and construction at such facility as is necessary to
accommodate the disposal of solid waste from the town of Smithtown.
Notwithstanding such waiver, the provisions of section two hundred
twenty of the labor law shall be applicable to construction work
undertaken pursuant to such contract amendment or supplementation.

(c) Any expansion of the proposed Huntington resource recovery
facility pursuant to this section shall be in full accordance with the
rules and regulations promulgated by the department of environmental
conservation for the construction and operation of municipal solid waste
incineration facilities permitted on or after the effective date of this
section.

4. The town of Smithtown shall have the power to adopt and amend local
laws imposing appropriate and reasonable limitations on competition with
respect to collecting, receiving, transporting, delivering, storing,
processing and disposing of solid waste or the recovery by any means of
any material or energy product or resource therefrom, including local
laws requiring that all solid waste generated, originated or brought
within its boundaries, subject to such exceptions as may be determined
to be in the public interest, shall be delivered to a specified solid
waste management-resource recovery facility; provided, however, that any
such local law enacted by the town shall take precedence and shall
supersede any inconsistent provisions of any local law enacted by a
municipality within the town. Any such local law shall be adopted in
accordance with the procedure provided by the municipal home rule law,
except that no such local law shall be subject to either mandatory or
permissive referendum. For purposes of this section solid waste shall
not include any scrap or other material of value separated from the
waste stream and held for purposes of materials recycling.

5. Notwithstanding the provisions of any other law, general, special
or local, relating to the length, duration and terms of contracts a
municipality may enter into, or relating to the method by which
contracts may be entered into, the town of Huntington may enter into a
lease, easement or rental agreement relating to the site of the proposed
Huntington resource recovery facility and to the proposed facilities to
be constructed thereon with the vendor upon such terms and conditions,
for such consideration and for such term and duration, not to exceed
forty years, as may be agreed upon by the town of Huntington and the
vendor, provided that any agreement providing for payment by the town of
Huntington for resource recovery services to be provided at such site
may not exceed twenty-five years in duration, except as such agreement
may be extended in accordance with section one hundred twenty-w of this
article.

6. Notwithstanding any inconsistent provision of section twelve
hundred ninety of the public authorities law or of any other provision
of state law, the bonds and any renewals thereof to be issued by the
environmental facilities corporation for the purposes of constructing
the solid waste management resource recovery facility in the town of
Huntington shall mature at such time as the resolution authorizing such
issuance provides but not exceeding twenty-five years from the date of
the original issuance of such bonds.

7. For purposes of this section, the term "vendor" shall mean any
constructor or operator together with any successors or assigns, of a
solid waste management-resource recovery facility located in the town of
Huntington and intended to dispose of municipal solid waste pursuant to
an agreement with the town of Huntington.