§ 11.00 Periods of probable usefulness. a. A municipality, school
district or district corporation may not contract indebtedness for any
object or purpose for a period longer than the period of probable
usefulness set forth below for such object or purpose, provided,
however, that for purposes of selling bonds or notes evidencing
indebtedness contracted for any two or more objects or purposes, or any
combination thereof, for which the periods of probable usefulness as
determined pursuant to this section are not all the same, such
indebtedness may be contracted for a period no longer than the weighted
average period of probable usefulness of the objects or purposes. Unless
the context requires otherwise, whenever the phrase "period of probable
usefulness" is used in this chapter, it shall include weighted average
period of probable usefulness. For purposes of this chapter,
indebtedness contracted for an object or purpose (or class of objects or
purposes) shall be deemed to be contracted for no longer than the period
of probable usefulness of such object or purpose (or class of objects or
purposes) irrespective of whether such indebtedness is combined with
indebtedness contracted for other objects or purposes (or classes of
objects or purposes) for purpose of sale and the combined indebtedness
is contracted for the weighted average period of probable usefulness of
all of the objects or purposes (or classes of objects or purposes) for
which it is contracted. Weighted average period of probable usefulness
shall be determined by the governing body by computing the sum of the
products derived from multiplying the dollar value of the portion of the
proceeds of the indebtedness expected to be received for each object or
purpose (or class of objects or purposes) by the period of probable
usefulness, or, if less, the maximum authorized maturity of indebtedness
to be contracted for such object or purpose (or class of objects or
purposes), as determined by the bond resolution authorizing such
indebtedness, and dividing the resulting sum by the dollar value of the
proceeds expected to be received by the municipality, school district or
district corporation from the combined indebtedness. Preliminary costs
of surveys, maps, plans, estimates, and hearings in connection with a
capital improvement, and costs incidental to such improvement, including
but not limited to legal fees, printing or engraving, publication of
notices, taking of title, apportionment of costs, and interest during
construction, shall be deemed part of the cost of the object or purpose
in connection with which they are incurred. Where a municipality is
authorized by law to pay to the state or a county all or part of the
cost of a capital improvement, the period of probable usefulness
determined in this paragraph for a like capital improvement shall be the
period of probable usefulness for the municipality's share of the cost
of such capital improvement. The period of probable usefulness of each
such object or purpose is hereby determined to be as follows:

1. Water systems. The acquisition, construction or reconstruction of
or addition to a water supply or distribution system, whether or not
including buildings, land or rights in land, original furnishings,
equipment, machinery or apparatus, or the replacement of such equipment,
machinery or apparatus, forty years, except for the city of New York;
for the city of New York, fifty years, as authorized by section two of
article eight of the state constitution; the replacement of such
furnishings, fifteen years.

2. River regulating reservoirs. The construction, reconstruction or
addition to a reservoir for the regulation of the flow of a stream or
river, whether or not including buildings appurtenant or incidental
thereto, land or rights in land, original furnishings, equipment,
machinery or apparatus, or the replacement of such equipment, machinery
or apparatus, forty years; the replacement of such furnishings, fifteen
years.

3. Waterway improvement and drainage. The construction,
reconstruction, major repairs, alteration, extension or enlargement of
the necessary works of all kinds for the improvement of waterways and
for drainage or additions thereto, whether or not including buildings
appurtenant or incidental thereto, lands or rights in lands, original
furnishings, equipment, machinery or apparatus, or the replacement of
such equipment, machinery or apparatus, thirty years; the replacement of
such furnishings, fifteen years; such dredging, minor repairs or
cleaning out as are necessary from time to time for the preservation and
restoration to their original condition of such improvements, not
involving original construction, reconstruction, major repairs,
alteration, extension or enlargement of such works, ten years. The terms
"major repairs" and "minor repairs" as used in this subdivision shall
apply only to improvements described in articles six and eight of the
conservation law and shall be construed as defined in such article.

4. Sewer systems. The acquisition, construction or reconstruction of
or addition to a sewer system (either sanitary or surface drainage or
both), whether or not including purification or disposal plants or
buildings, land or rights in land, or original furnishings, equipment,
machinery or apparatus, forty years; the replacement of such equipment,
machinery or apparatus, thirty years; the replacement of such
furnishings, ten years.

The sealing of sewer lines by injection under pressure of polymers or
other similar materials, substances or chemicals into open pipe joints
or other leakage points in a sewer system (either sanitary or surface
drainage or both), including inspection and testing procedures
incidental thereto, fifteen years.

5. Electric light and power systems, gas plants or natural gas
producing facilities. The acquisition, construction or reconstruction of
or addition to an electric light and power plant or distribution system,
a gas plant or distribution system or a natural gas producing facility,
whether or not including buildings, land or rights in land, original
furnishings, equipment, machinery or apparatus, or the replacement of
such equipment, machinery or apparatus, thirty years; the replacement of
such furnishing, ten years.

6. Solid waste management-resource recovery facilities. The
acquisition, construction, reconstruction, design, operation, or
maintenance of a solid waste management-resource recovery facility, as
defined in paragraph (b) of subdivision one of section one hundred
twenty-w of the general municipal law, whether or not including
buildings, original furnishings, equipment, machinery or apparatus, or
the replacement thereof, twenty-five years, except in the case of
vehicles or other moveable equipment, ten years.

6-a. Refuse disposal areas. The original improvement of a refuse
disposal area designed for location of a sanitary landfill installation
whether or not including filling, drainage, fences, roadways and
buildings appurtenant or incidental thereto, and original furnishings,
equipment, machinery, or apparatus, twenty years.

6-b. Refuse disposal area; abandonment. The costs incidental to the
abandonment of a refuse disposal area including but not limited to legal
fees, printing, engraving and publication of legal notices, engineering
costs including filling, drainage, fences, roadways and buildings
appurtenant or incidental thereto, not to exceed twenty years.

6-c. Refuse disposal area; cleanup pursuant to a consent agreement or
judicial or administrative order. Notwithstanding the provisions of
subdivision six-b of this paragraph or paragraph b of this section, when
the cleanup of a refuse disposal area in the town of North Hempstead is
pursuant to a consent agreement entered into with a federal or state
governmental agency or authority or a judicial or an administrative
order, the costs incidental to such cleanup, including but not limited
to legal fees, printing, engraving and publication of legal notices,
engineering costs including filling, drainage, fences, roadways and
buildings appurtenant or incidental thereto, not to exceed thirty years.

6-d. Hazardous waste sites in the city of Utica. Remediation of
hazardous waste sites in the city of Utica pursuant to a consent
agreement entered into with a federal or state governmental agency or
authority or a judicial or administrative order, including costs
incidental thereto, including but not limited to legal fees, printing,
engraving and publication of legal notices, engineering costs, including
filling, drainage, fences, roadways and buildings appurtenant or
incidental thereto, twenty years.

* 6-e. Remediation of hazardous substance and hazardous waste sites in
the city of Buffalo. Investigation, remediation and removal costs
incurred in relation to hazardous substance sites in the city of Buffalo
pursuant to, environmental restoration project agreements entered into
with the state of New York pursuant to title five of article fifty-six
of the environmental conservation law, or remediation of hazardous waste
sites in the city of Buffalo pursuant to a consent agreement entered
into with a federal or state governmental agency or authority or
pursuant to a federal or state judicial or administrative order,
including costs incidental thereto, including but not limited to legal
fees, printing, engraving and publication of legal notices, engineering
and remedial design, filling, drainage, fencing, roadways, and buildings
appurtenant or incidental thereto, twenty years.

* NB There are 2 sub 6-e's of par a

* 6-e. Remediation of hazardous substance and hazardous waste sites in
the city of Rochester. Investigation, remediation and removal costs
incurred in relation to hazardous substance sites in the city of
Rochester pursuant to environmental restoration project agreements
entered into with the state of New York pursuant to title five of
article fifty-six of the environmental conservation law, or remediation
of hazardous waste sites in the city of Rochester pursuant to a consent
agreement entered into with a federal or state governmental agency or
authority or pursuant to a federal or state judicial or administrative
order, including costs incidental thereto, including but not limited to
legal fees, printing, engraving and publication of legal notices,
engineering and remedial design, filling, drainage, fencing, roadways,
and buildings appurtenant or incidental thereto, twenty years.

* NB There are 2 sub 6-e's of par a

7. Docks. The acquisition, construction or reconstruction of or
addition to docks, piers or wharf property, twenty years, except for the
city of New York; for the city of New York: the construction of docks,
piers or wharves, whether or not including the acquisition of land in
connection therewith, fifty years, and on or after January first,
nineteen hundred fifty, forty years, as authorized by section two of
article eight of the state constitution; the acquisition or
reconstruction of or addition to docks, piers or wharf property, whether
or not including land or rights in land, forty years.

8. Rapid transit railroads and mass transit capital program. The
acquisition or construction of a rapid transit railroad, whether or not
including the acquisition of land or original furnishings, equipment,
machinery or apparatus other than rolling stock, or the replacement of
such equipment, machinery or apparatus, forty years; the reconstruction
of or addition to a rapid transit railroad, forty years; the acquisition
of rolling stock for a rapid transit railroad, thirty years; the
replacement of such furnishings, fifteen years.

9. Street railroads. The acquisition, construction or reconstruction
of or addition to a street railroad (as that term is defined in section
two of the public service law, as amended from time to time) other than
a rapid transit railroad, whether or not including the franchises
thereof or original furnishings, equipment, machinery or apparatus, or
the replacement of such equipment, machinery or apparatus, ten years;
the replacement of such furnishings, five years.

10. Bridges, tunnels, viaducts and underpasses. The acquisition,
construction or reconstruction of or addition to a bridge, tunnel,
viaduct or underpass, whether or not including the acquisition of land
or rights in land, and whether or not including retaining walls or
approaches thereto, of stone, concrete, or steel or of a combination of
two or more of these materials, if the estimated cost of the
improvement, as set forth in the resolution authorizing the issuance of
obligations therefor is in excess of five million dollars, forty years;
if the estimated cost of the improvement, as set forth in the resolution
authorizing the issuance of obligations therefor is five million dollars
or less, twenty years, except land or rights in land; land or rights in
land for such an improvement, thirty years; painting as may be necessary
from time to time for the preservation and restoration of a bridge, ten
years.

11. Buildings. The acquisition or construction of buildings not
included in any other subdivision hereof, whether or not including
grading or improvement of the site, original furnishings, equipment,
machinery or apparatus required for the purposes for which such
buildings are to be used, as follows:

(a) Class "A" (fireproof and certain fire resistant) buildings.

(1) Buildings, the walls of which are constructed of brick, stone,
concrete, metal or other incombustible material, and in which there are
no wooden beams or lintels, except wood glue laminated structural
members, and in which the floors, roofs, stairhalls, and other means of
vertical communication between floors and their enclosures are built
entirely of brick, stone, metal or other incombustible materials, and in
which no woodwork or other inflammable material is used in any of the
rough partitions, floor or ceiling structures, or

(2) Buildings, not more than one story above the ground, the outer
walls of which are constructed of brick, stone, concrete, metal, stucco
or other fire-resisting material and which are to be used as school
houses by school districts wholly outside of a city, thirty years.

(b) Class "B" (fire-resistant) buildings. Buildings, the outer walls
of which are constructed of brick, stone, concrete, metal, stucco or
other fire-resisting material, twenty-five years.

(c) Class "C" buildings. Buildings which are neither class "A" nor
class "B", as defined in items (a) and (b) above, including any such
building which is rebuilt or altered so that it, together with any
addition or vertical or other extension, is not fire-proof or
fire-resisting, as thus defined, fifteen years.

12. Additions to or conversion of buildings. (a) (1) The construction
of an addition or additions to or the reconstruction of a class "A"
building, whether or not such construction or reconstruction includes
grading or improvement of the site, twenty-five years, except as
hereinafter provided; the conversion of a class "B" or class "C"
building into a class "A" building, whether or not such conversion
includes grading or improvement of the site, twenty-five years. If
indebtedness has been contracted or is to be contracted with a maximum
maturity of over twenty-five years, but not to exceed thirty years, to
finance the cost of acquisition or construction of a class "A" building
and if more than twenty-five annual installments of principal on the
indebtedness evidenced or to be evidenced by bonds or notes have not
matured, then the foregoing twenty-five year period of probable
usefulness for the construction of an addition to such class "A"
building shall be increased by the number of years over twenty-five as
there are unmatured annual installments of principal on such
indebtedness which has been or is to be contracted for the class "A"
building; provided that such addition is to be constructed to meet the
construction standards of the class "A" building to which it is an
addition. The maximum maturity of such indebtedness for the class "A"
building shall be measured from the date of the bonds or from the date
of the first bond anticipation note issued in anticipation of such
bonds, whichever is the earlier.

(2) The construction of an addition or additions to or the
reconstruction of a class "B" building or the conversion of a class "C"
building into a class "B" building, whether or not such construction,
reconstruction or conversion includes grading or improvement of the
site, fifteen years.

(3) The construction of an addition or additions to or the
reconstruction of a class "C" building, whether or not such construction
or reconstruction includes grading or improvement of the site, ten
years.

(b) The periods of probable usefulness set forth in item (a) above
shall include original furnishings, equipment, machinery or apparatus
required for the purposes for which such additions to such buildings or
for which such reconstructed or converted buildings are to be used.

(c) A building which is to be attached to an existing building or
buildings shall be deemed to be a new building and not an addition if
the probable useful life thereof is not dependent upon the useful life
of such existing building or buildings.

(d) The terms "class 'A' building," "class 'B' building" and "class
'C' building," as used in this subdivision, shall mean such buildings as
they are described in subdivision eleven of this paragraph.

12-a. Demolition and repair of buildings. The demolishing or repair of
any (a) privately owned building or structure that poses a significant
threat to public health or safety, five years, or (b) municipally owned
structure or building, or any building or structure owned by a school
district or district corporation, whenever the same is no longer of any
use or value or has become dangerous or detrimental to human life,
health or safety, ten years.

13. Certain building alterations. The installation or reconstruction
of a lighting, plumbing, ventilating, elevator or power plant or system
in a building when not in connection with the original construction or
the reconstruction of such building, in a class "A" or "B" building, ten
years; in a class "C" building, five years. The installation or
reconstruction of a heating system in a building when not in connection
with the original construction or the reconstruction of such building in
a class "A", "B" or "C" building, fifteen years. The terms "class 'A'
building," "class 'B' building" and "class 'C' building," as used in
this subdivision, shall mean such buildings as they are described in
subdivision eleven of this paragraph.

14. Airport construction and airport improvements. Except as provided
in subdivisions fifteen and sixteen of this paragraph, the construction,
reconstruction or extension of an airport or airport improvement,
whether or not including buildings other than hangars, ten years.

14-a. Airport construction and improvement of the East Hampton
Airport. The construction, reconstruction, or extension of the East
Hampton Airport, whether or not including buildings, hangars, runways,
taxi-strips, paved areas, perimeter fencing, grading, filling, drainage
or other site work, thirty years; the acquisition and installation of an
above ground aircraft fuel farm at the East Hampton Airport, including
connecting pipes, valves, meters, pumps, concrete spill containment
facility, and appurtenant facilities, twenty-five years.

14-b. Airport construction and improvement of the Ithaca Tompkins
International Airport. The construction, reconstruction, or extension of
the Ithaca Tompkins International Airport, whether or not including
buildings, hangars, runways, taxi-strips, paved areas, perimeter
fencing, grading, filling, drainage or other site work, thirty-years;
the acquisition and installation of an above ground aircraft fuel farm
at the Ithaca Tompkins International Airport, including connecting
pipes, valves, meters, pumps, concrete spill containment facilities, and
appurtenant facilities, twenty-five years.

15. Construction and equipment of airport structures, runways,
taxi-strips and other paved areas. Except as provided in subdivision
seventeen of this paragraph, the construction and equipment of any
permanent fire-proof airport structure, at an airport having an area
greater than one thousand acres, if the estimated cost of such structure
is in excess of one million dollars, and the construction and equipment
of runways, taxi-strips or paved areas, except such as may be opened for
use by the general public, on such airport, thirty years.

16. Dredging, filling, grading and drainage of airport property. The
dredging, filling, drainage and grading of real property acquired for or
used as an airport, having an area greater than one thousand acres,
thirty years.

17. Airport hangars. The construction or purchase of an airport hangar
if the estimated cost thereof as set forth in the resolution authorizing
the issuance of obligations therefor is one million dollars or less and
the hangar is not a class "A" building, fifteen years; if the estimated
cost thereof is one million dollars or less and the hangar is a class
"A" building, twenty years; if the estimated cost thereof is in excess
of one million dollars, twenty-five years. The term class "A" building,
as used in this subdivision, shall mean any such building as described
in subdivision eleven of this paragraph.

18. Land acquisition and development for airport purposes. The
acquisition of land in connection with the establishment, maintenance or
operation of an airport having an area greater than one thousand acres,
forty years.

18-a. The acquisition and installation of an above ground aircraft
fuel farm at the Greater Rochester International Airport, including
connecting pipes, valves, meters, pumps, concrete spill containment
facility, and appurtenant facilities, twenty-five years.

19. Parks, playgrounds and recreational areas. The original
improvement or embellishment of:

(a) A new park, playground or recreational area of not less than fifty
acres, twenty years;

(b) An addition of not less than twenty-five acres to an existing
park, playground or recreational area, including the improvement or
embellishment, if any, of such existing park, playground or recreational
area, twenty years;

(c) Any other park, playground or recreational area, fifteen years.

20. Highways, roads, streets, parkways and parking areas. The
construction, reconstruction, widening or resurfacing of a highway,
road, street, parkway or parking area, whether or not including
sidewalks, curbs, gutters, drainage, landscaping, grading or improving
the rights of way, or the elimination of any grade crossing (exclusive
of bridges therefor) or improvements in connection therewith, if:

(a) pavement of sand and gravel, water bound macadam or penetration
process with single surface treatment, five years;

(b) flexible pavement not specified in (a) or (c), ten years;

(c) flexible pavement with penetration macadam or plant mix bottom
course and heavy duty, bituminous concrete wearing surface, fifteen
years;

(d) rigid base (portland cement concrete) pavement with: sheet
asphalt, bituminous concrete, granite block or asphalt block wearing
surface, fifteen years;

(e) rigid pavement, namely reinforced portland cement concrete,
fifteen years;

(f) parking areas regardless of kind of pavement, ten years.

20-a. County parkways. The construction, reconstruction, widening,
straightening or improvement of a county parkway, meaning a restricted
landscaped area traversed by a multiple-lane thoroughfare limited as to
vehicular traffic, and owned and operated by a county, including all
bridges, tunnels, overpasses, underpasses, interchanges, entrance
plazas, approaches, toll houses, service areas, restaurants, service
stations, service facilities, communications facilities and
administration, storage, and other buildings which such county may deem
necessary for the operation of such parkway, and all property, rights,
easements and interests which may be acquired by such county in
connection therewith, thirty-five years.

21. Land acquisition. (a) The acquisition of land or permanent rights
in land not provided for in any other subdivision hereof, thirty years;

(b) The financing of the acquisition of land, permanent rights in land
or temporary easements in land incidental to a capital improvement,
inclusive of any administrative or other expenditures arising therefrom
or related thereto, if such acquisition and expenditures are financed
from a fund into which are paid the proceeds of the sale of bonds or
bond anticipation notes issued in anticipation of such bonds and out of
which the cost of such acquisition and such expenditures are paid,
thirty years.

22. Dredging and construction of dikes and bulkheads. The dredging and
making navigable of creeks, streams, bays, harbors and inlets, whether
or not including the construction, reconstruction of or addition to a
dike, bulkhead, dam, sea wall, jetty or similar device for navigation
purposes or to prevent the encroachment of or damage from flood or storm
waters:

(a) Construction work of steel, stone or concrete, thirty years.

(b) Construction work of wood or partly of wood, twenty years.

(c) Dredging alone, five years.

23. Sewer and water connections. The construction or reconstruction of
a sewer, water or other service connection from the service main in a
highway, road, street or parkway to the curb or property line, when such
improvement is not a part of the construction, reconstruction or
addition to a water distribution or sewer system, ten years.

24. Curbs, sidewalks and gutters. The construction or reconstruction
of a curb, sidewalk or gutter of brick, stone or concrete, not included
in any other subdivision hereof, ten years.

25. Police and fire alarm systems and signal systems. The purchase or
installation of a fire or police alarm, telegraph or telephone system or
any other system of communication or transmission, or additions thereto,
ten years.

26. Fire, police and ferry boats. The acquisition of a fire or police
boat, propelled by mechanical power, ten years. The acquisition of a
ferry boat, propelled by mechanical power, thirty-five years.

27. Fire-fighting vehicles and apparatus. The purchase of a motor
vehicle used for fighting fires, other than a passenger vehicle having a
seating capacity of less than ten persons, whether or not including
apparatus used in connection with such motor vehicle, or the purchase of
such apparatus alone, if the estimated cost thereof, as set forth in the
resolution authorizing the issuance of obligations therefor, is five
thousand dollars or less, five years; if the estimated cost thereof is
in excess of five thousand dollars, ten years; if the estimated cost
thereof is in excess of fifty thousand dollars, twenty years.

27-a. Ambulances. The purchase of a motor vehicle which is specially
designed for use for the treatment, care or transport of sick or injured
persons, whether or not including equipment or furnishings used in
connection with such a vehicle, ten years, or the purchase of original
equipment or furnishings for such a vehicle or the replacement of
equipment or furnishings for such a vehicle, five years.

28. Machinery and apparatus for construction and maintenance. The
purchase of machinery or apparatus to be used for constructing,
reconstructing, repairing, maintaining or removing the snow and ice
from, any physical public betterment or improvement, other than
machinery or apparatus which is to be permanently attached to or to form
a part of any such betterment or improvement, five years if the cost is
fifteen thousand dollars or less; ten years if the cost is over fifteen
thousand dollars, but less than thirty thousand dollars; fifteen years
if the cost is thirty thousand dollars or over.

29. Motor vehicles. The purchase of a motor vehicle, five years. The
term "motor vehicle," as used in this subdivision, shall mean a vehicle
propelled by any power other than muscular power, except

(a) a passenger vehicle, other than a school bus, having a seating
capacity of less than ten persons,

(b) a vehicle used for fighting fires,

(c) a motor cycle, traction engine, and electric truck with small
wheels used in warehouses and railroad stations and a vehicle which runs
only upon rails or tracks,

(d) machinery or apparatus for which a period of probable usefulness
has been determined by subdivision twenty-eight of this paragraph, and

(e) a vehicle which is specially designed for use for the treatment,
care or transport of sick or injured persons, and

(f) a zero-emission school bus as defined in section three thousand
six hundred thirty-eight of the education law.

29-a. Transit motor vehicles. The purchase of municipally owned
omnibus or similar surface transit motor vehicles, ten years; and the
purchase of zero-emission school buses owned by a school district
defined pursuant to paragraph two of section 2.00 of this chapter, a
city school district with a population of more than one hundred
twenty-five thousand inhabitants, or board of cooperative educational
services, twelve years.

30. Water meters. The purchase or installation of a water meter,
twenty years; the replacement of such water meter, twenty years.
Provided, however, that if such purchase or installation is incidental
to and in connection with the acquisition, construction or
reconstruction of or addition to a water supply or distribution system,
such purchase or installation of such water meter shall have the same
period of probably usefulness as may be determined for such acquisition,
construction or reconstruction of or addition to such system.

31. Voting machines. The purchase of a voting machine, ten years.

32. Equipment, machinery, apparatus or furnishings. The acquisition of
original equipment, machinery, apparatus or furnishings for any physical
public betterment or improvement or required for the purposes for which
the physical public betterment or improvement is to be used, not
included in any other subdivision hereof, five years; the replacement of
such equipment, machinery, apparatus or furnishings, whether or not the
original acquisition thereof is included in any other subdivision
hereof, five years, unless a longer period for the replacement thereof
is prescribed in another subdivision hereof, in which case such other
subdivision shall be applicable.

33. Judgments, claims, awards and determinations.

(a) The payment of (1) A judgment or a compromised or settled claim
against a municipality, school district or district corporation, or

(2) An award or sum payable by a municipality, school district or
district corporation pursuant to a determination by a court, or an
officer, body or agency acting in an administrative or quasi-judicial
capacity, five years, except as hereafter provided in this subdivision.

(b) The payment of any such judgment, claim, award or sum set forth in
subdivision (a) above or any combination of such judgment or judgments,
claim or claims, award or awards, or sum or sums, falling due in a
single fiscal year, amounting to more than one per centum of the average
assessed valuation of such municipality, school district or district
corporation, ten years.

(c) The payment of any such judgment, claim, award or sum set forth in
subparagraph (a) of this subdivision or any combination of such judgment
or judgments, claim or claims, award or awards, or sum or sums, falling
due in a single fiscal year, amounting to more than two per centum of
the average assessed valuation of such municipality, school district or
district corporation, fifteen years.

(d) Nothing in this subdivision shall be construed to prevent the
payment of any such judgment, claim, award or sum for a capital
improvement or equipment out of the proceeds of bonds issued for the
financing of such capital improvement or equipment, or out of the
proceeds of bond anticipation notes issued in anticipation of such
bonds, except, however, that the payment of all or part of a judgment,
claim, award or sum for a capital improvement (other than the
acquisition of land or rights in land) or equipment, in excess of the
amount authorized to be expended for such capital improvement or
equipment shall be subject to the periods of probable usefulness of this
subdivision and except further, that item (b) of this subdivision shall
not apply to a judgment, claim, award or sum for a capital improvement
or equipment which, pursuant to this section, has a period of probable
usefulness of five years or less.

* 33-a. Judgments, compromised claims or settled claims resulting from
court orders on proceedings brought pursuant to article seven of the
real property tax law. Notwithstanding the provisions of subdivision
thirty-three of this paragraph, the payment in a single fiscal year of
judgments, compromised claims or settled claims against a municipality,
school district or district corporation resulting from court orders on
proceedings brought pursuant to article seven of the real property tax
law.

(a) Where the accumulated tax refunds to be paid by the municipal
corporation liable therefore as a result of such court orders are more
than one per centum but less than three per centum of that portion of
the real property tax levy of such municipal corporation to be levied
for its municipal purposes for the year in which payment is to be made,
ten years; or

(b) Where the accumulated tax refunds to be paid by the municipal
corporation liable therefore as a result of such court orders are more
than three per centum but less than five per centum of that portion of
the real property tax levy of such municipal corporation to be levied
for its municipal purposes for the year in which payment is to be made,
fifteen years; or

(c) Where the accumulated tax refunds to be paid by the municipal
corporation liable therefore as a result of such court orders are more
than five per centum of that portion of the real property tax levy of
such municipal corporation to be levied for its municipal purposes for
the year in which payment is to be made, twenty years.

* NB Expires June 15, 2028

33-b. Real property tax refunds and credits. Payments of exemptions,
refunds, or credits for real property tax, sewer and water rents, rates
and charges and all other real property taxes to be made by a
municipality, school district or district corporation as a result of
participating in the Superstorm Sandy assessment relief act, ten years.

33-c. Real property tax refunds and credits. Payments of exemptions,
refunds, or credits for real property tax, sewer and water rents, rates
and charges and all other real property taxes to be made by a
municipality, school district or district corporation as a result of
participating in the Mohawk Valley and Niagara county assessment relief
act, ten years.

33-d. Real property tax refunds and credits. Payments of exemptions,
refunds, or credits for real property tax, sewer and water rents, rates
and charges and all other real property taxes to be made by a
municipality, school district or district corporation as a result of
participating in the Lake Ontario and connected waterways assessment
relief act, ten years.

34. Certain assessable improvements. The financing of the construction
of any physical public betterment or improvement, whether or not
including the acquisition of land or rights in land therefor, the cost
of which is determined or required by ordinance, resolution or local law
to be paid completely by assessments upon the property benefited or
partially by assessments upon the property benefited and the balance by
assessments

(a) Upon the municipality or a subdivision or subdivisions thereof, or

(b) Upon the municipality and a subdivision or subdivisions thereof,
if such betterment or improvement is financed through a special fund
into which the proceeds of the sale of bonds and the assessments
collected are paid and out of which the cost of such betterment or
improvement is paid and such bonds are redeemed, whether or not interest
thereon is paid from such fund, twelve years. This subdivision shall
apply only to betterments or improvements financed from such fund.
Betterments or improvements which are paid for in whole or in part by
assessments but which are not financed from such funds shall have the
same period of probable usefulness as if they were paid for completely
by ad valorem real estate taxes.

35. Unspecified betterments and improvements. The acquisition,
construction or reconstruction of or addition to any physical public
betterment or improvement not included in any other subdivision hereof,
five years; if the useful life of a physical public betterment or
improvement classified as a capital asset under generally accepted
accounting principles for municipalities has been determined to be at
least ten years by an appropriate engineering, architectural or other
professional, ten years; if the useful life of a physical public
betterment or improvement classified as a capital asset under generally
accepted accounting principles for municipalities has been determined to
be at least fifteen years by an appropriate engineering, architectural
or other professional, fifteen years.

36. Tax and revenue anticipation. The temporary financing in
anticipation of:

(a) The collection of real property taxes and assessments levied or to
be levied, five years.

(b) The receipt of moneys from the state, or a local subdivision
thereof, or the United States government, except the receipt of moneys
described in subparagraph d of this subdivision, three years.

(c) The collection of sewer or water rents, rates or charges, or taxes
other than real property taxes or the receipt of revenues from
municipally owned and operated electric light and power plants or
distribution systems or other utility plants or distribution systems,
three years.

(d) The receipt of moneys (1) from the sale of real property, or any
interest therein, acquired for or incidental to an urban renewal
project; or (2) from the United States government pursuant to title one
of the housing act of nineteen hundred forty-nine, as amended; or (3)
from the state of New York pursuant to the general municipal law, five
years.

37. Tax lien foreclosure expenditures. The financing of

(a) The protection of tax liens owned by a municipality, at a judicial
sale of the real property affected by such tax liens in an action for
the foreclosure of the tax liens of any other municipality on such real
property, or

(b) The cost of the foreclosure of tax liens owned by a municipality,
to an extent not exceeding fifty per centum of the amount of such tax
liens owned by such municipality and provided further that there are not
outstanding any notes, certificates or other evidences of indebtedness
issued in anticipation of the levy or collection of taxes represented by
such tax liens, five years.

38. Change of county fiscal year. In a county which, pursuant to the
provisions of the county law, changes its fiscal year, the financing of
the payment of obligations and other expenses of such county falling due
during the period between the close of the former fiscal year and the
beginning of the new fiscal year, five years.

39. Change of village fiscal year. In a village which, pursuant to the
village law, changes its fiscal year, the finacing of the payment of
obligations falling due during the period between the last day of the
former fiscal year and the commencement of the new year and the other
expenses of such village during such period, five years.

40. Miscellaneous expenditures. Any object or purpose set forth in
section 29.00 or 29.20 of this article, if such object or purpose is to
be financed by the issuance of budget notes or deficiency notes, three
years.

41. Housing. The effectuating of any of the purposes of the public
housing law, other than making loans to limited profit housing companies
pursuant to article two of the private housing finance law, and other
than making loans to owners of existing multiple dwellings, fifty years;
bonds issued by a housing authority pursuant to section forty-one of the
public housing law and guaranteed by a municipality pursuant to section
ninety-five of the public housing law, five years, in addition to the
foregoing period of fifty years, for the temporary financing of a
project prior to the permanent financing thereof; evidences of
indebtedness issued to the state pursuant to paragraph c of section
20.00 of this chapter, three years, in addition to the foregoing period
of fifty years for the temporary financing of a project prior to the
permanent financing thereof; loans to limited profit housing companies
pursuant to article two of the private housing finance law, fifty-five
years; loans or grants to owners of existing private or multiple
dwellings, non-residential property, or vacant land pursuant to the
provisions of article eight, article eight-A, article eight-B, article
eleven or article fifteen of the private housing finance law, or loans
for the construction of multiple dwellings pursuant to article eleven of
the private housing finance law, or loans or grants for the
pre-development costs or construction of private or multiple dwellings
pursuant to article twenty-two of the private housing finance law,
thirty years.

41-a. The effectuating of any urban renewal program or part thereto
pursuant to the general municipal law, fifty years. Nothing herein
contained, however, shall prevent the application of the period of
probable usefulness prescribed in any other subdivision of this section
for any object or purpose constituting a separable part of an urban
renewal program.

41-b. The effectuating of any of the purposes of section thirty-six-a
of the private housing finance law, other than making loans to limited
profit housing companies, forty-years. Nothing herein contained,
however, shall prevent the application of the period of probable
usefulness prescribed in any other subdivision of this section for any
object or purpose constituting a separable part of a project within the
scope of section thirty-six-a of the private housing finance law.

41-d. Urban development action area projects. The making of loans or
grants to the owners of existing private or multiple dwellings, pursuant
to article sixteen of the general municipal law, thirty years; site
preparation undertaken by a municipality pursuant to article sixteen of
the general municipal law, thirty years; loans or grants for the purpose
of projects undertaken pursuant to article three-A of the private
housing finance law, thirty years; improvements associated with the
construction or rehabilitation of private or multiple dwellings,
pursuant to article sixteen of the general municipal law, thirty years.

41-e. Housing New York program act. The carrying out, financing or
refinancing by the city of New York, by loans or otherwise, of programs
and activities designed to achieve the purposes set forth in the opening
paragraph and paragraphs (a) through (f) of subdivision two of section
four of section one of chapter thirty-two of the laws of nineteen
hundred eighty-six, as amended, such section one constituting the
housing New York program act, thirty years.

42. Pension and retirement systems. The establishment of a pension or
retirement system or fund on a solvent basis, twenty years.

* 42-a. Volunteer ambulance workers' service award program. The
financing of prior service contributions authorized pursuant to
subdivision two of section two hundred nineteen-f of the general
municipal law by the sponsor of a service award program, including
financing by a town on behalf of an ambulance district, or a town on
behalf of a fire protection district which contracts with an ambulance
service which is not organized pursuant to section two hundred nine-b of
the general municipal law, five years.

* NB There are 2 sub 42-a's of par a

* 42-a. Defined benefit service award programs for volunteer ambulance
workers. The financing of contributions to a service award program
attributable to years of ambulance service rendered during the five
years immediately preceding the adoption of the program, including
financing by a town on behalf of an ambulance district, or a town on
behalf of a fire protection district which contracts with an ambulance
service which is not organized pursuant to section two hundred nine-b of
the general municipal law, five years.

* NB There are 2 sub 42-a's of par a

43. Plans for post-war projects. The preparation of preliminary plans
and detailed plans and specifications for a capital improvement which
may be undertaken after the termination of the war, including test
borings or other extraordinary expenditures related thereto, state aid
for which shall have been approved by the temporary state post-war
public works planning commission pursuant to law, three years.

44. Tax maps. The original establishment and original preparation of
tax maps and assessment maps which are not incidental to any other
object or purpose specified in this paragraph, ten years; the original
preparation of county-wide tax maps in accordance with the requirements
of article fifteen-a of the real property tax law, including the
compensation of cities, towns and villages for existing maps used in the
preparation thereof, ten years.

45. Lot and block system of property registration. The original
establishment and original preparation of a lot and block system of
recording or registering the titles of real property, including the
preparation of maps, surveys or plans incidental thereto, ten years.

46. Ferry terminals. The acquisition, construction, or reconstruction
of or addition to ferry terminals, whether or not including the
acquisition of land or rights in land, in connection therewith, twenty
years.

47. Ferry boats. The acquisition of a system of ferry boat
transportation, whether or not including franchises thereof, and
including the acquisition, construction or reconstruction of ferry boats
propelled by mechanical power, ten years.

48. Maps, assessments, determination of enhancements and
apportionments of cost. In the case of river improvement or drainage
improvement districts established by or under the supervision of the
department of conservation, the original preparation of maps of the
district, original assessments, determination of enhancements and
apportionments of cost, surveys and studies in connection therewith, all
of which matters are not incidental to any other object or purpose
specified in this paragraph, five years.

49. Appraisals for equalization purposes. The expenses incurred by a
county for the employment of experts to appraise the value of real
property within the county to assist the board of supervisors or
commissioner of equalization in the county in determining just ratios
for the equalization of assessed valuations of real property in the
several tax districts of the county, five years.

50. Parking meters. The purchase and installation of parking meters,
five years.

51 Planning for sewer systems or sewage treatment works. The
preparation of preliminary plans and detailed plans, specifications and
estimate for a sewer system or sewage treatment works, including the
test borings or other extraordinary expenditures related hereto, state
aid for which shall have been approved by the department of health
pursuant to law, three years. If the cost of such preliminary plans and
detailed plans, specifications and estimate, however, is to be financed
as part of the cost of a sewer system or sewage treatment works in
connection with which they are prepared, then and in such event they
shall have the same period of probable usefulness as may be determined
for the construction or reconstruction of or addition to such such sewer
system or sewage treatment works.

52. Equipment used in connection with preparation of assessment rolls,
tax billing and receipting, and accounting and tabulating equipment. The
purchase of equipment or machinery in connection with preparation of
assessment rolls, tax billing and receipting, and accounting and
tabulating equipment, not included in any other subdivision hereof, five
years.

53. Appraisals of real property for assessment. The expense incurred
by a municipality in the employment of experts to appraise the value of
real property within the municipality to assist in the assessment
thereof for purposes of taxation, including a "revaluation" or "update",
as such terms are defined in the real property tax law, five years.

53-a. Installation of computer assisted system for the preparation and
maintenance of assessment and tax rolls including computer assisted tax
accounting system. The expense incurred by a municipality in the
installation of a computer assisted system for the preparation and
maintenance of assessment and tax rolls, and the installation of a
computer assisted tax accounting system, including data collection,
computer hardware and software, ten years.

54. Golf courses. The construction or acquisition of a golf course,
whether or not including buildings appurtenant or incidental thereto,
land or rights in land, original furnishings and equipment and the
improvement of such land for use as a golf course, twenty years; the
construction of an addition or additions to or reconstruction of a golf
course, whether or not including buildings appurtenant or incidental
thereto or the installation of water sprinkling systems or electric
illuminating systems and appurtenances thereto in an existing golf
course fifteen years.

55. Boardwalks. The acquisition, construction or reconstruction of, or
additions to a boardwalk adjacent to the Atlantic Ocean, a lake, bay,
river or other large body of water, which walk is constructed of wood or
more durable materials on heavy piling and is at least twenty feet in
width, ten years.

56. Fire safety and prevention programs. The financing of a program
for fire safety and fire prevention in relation to one or more buildings
by any municipality or school district, including one or more of the
following: the installation, construction or reconstruction of a
sprinkler system, fire alarm system, fire escape, fire tower, fire door,
illuminated exit sign, or of any other improvement or system in a
building to eliminate fire hazards or to provide for the safety of
persons and property in the event of fire therein, or the acquisition of
fire extinguishers or other equipment for such purposes, if the
estimated aggregate cost thereof, as set forth in the resolution
authorizing the issuance of obligations therefor, is less than ten
thousand dollars, five years; if the estimated aggregate cost thereof is
ten thousand dollars or more, ten years; provided, however, that if a
different period for the installation, construction, reconstruction or
acquisition of any item or class of items of the improvement or
equipment included in such program is prescribed in another subdivision
hereof, such other subdivision shall be applicable to such item or class
of items when the expenditure therefor is not to be financed as a fire
safety and fire prevention program pursuant to the provisions of this
subdivision.

* 57. Tree rehabilitation and replacement programs. The financing of a
program for the rehabilitation and replacement of ornamental shade trees
within the limits of a municipality, including as a part of any such
program the acquisition, growing, planting, preservation, removal,
disposal and replacement of trees, five years.

* NB There are 3 sub 57's of par a

* 57. Hydraulic and mechanical dredges. Dredges, both hydraulic and
mechanical, used in dredging creeks, streams, bays, harbors and inlets
and the construction of dikes, bulkheads, dams, sea walls and jettys,
fifteen years.

* NB There are 3 sub 57's of par a

* 57. Workmen's compensation self-insurance plans. (a) Payments
required of a municipality, school district or district corporation upon
entry to or withdrawal from a county self-insurance plan, five years,
except that if the amount of such payment exceeds one per centum of the
average assessed valuation of such municipality, school district or
district corporation, ten years.

(b) The amount of an apportionment payable by a participating
municipality or fire district upon changing to a county self-insurance
plan in accordance with the transition provisions of section
seventy-five of the workmen's compensation law, five years, except that
if the amount of such payment exceeds one per centum of the average
assessed valuation of such municipality or district corporation, ten
years.

* NB There are 3 sub 57's of par a

58. Steam plants or distribution systems. The acquisition,
construction or reconstruction of or addition to a steam plant or
distribution system, whether or not including buildings, land or rights
in land, original furnishings, equipment, machinery or apparatus, or the
replacement of such equipment, machinery or apparatus, thirty years; the
replacement of such furnishings, ten years.

58-a. Hot water heating plants or distribution systems. The
acquisition, construction or reconstruction of or addition to a hot
water heating plant or distribution system, whether or not including
buildings, land or rights in land, original furnishings, equipment,
machinery or apparatus, or the replacement of such equipment, machinery
or apparatus, thirty years; the replacement of such furnishings, ten
years.

59. Retroactive social security coverage. Where an irrevocable
election is made to finance all or part of the employer's share of the
cost of retroactive coverage provided to employees under the federal
old-age and survivors insurance system pursuant to section one hundred
thirty-eight-a of the retirement and social security law and where an
insufficient or no provision is or has been made in the annual budget
for such cost, provided no part of such share has been or is financed by
the issuance of budget notes, three years.

60. Current social security coverage. All or part of the employer's
share of the cost of current coverage provided to employees under the
federal old-age and survivors insurance system pursuant to the
retirement and social security law, for the period January first,
nineteen hundred fifty-eight to June thirtieth, nineteen hundred
fifty-nine, not exceeding seventeen million dollars, three years.

61. Artificial swimming pools. The construction of artificial swimming
pools, twenty years. The reconstruction of artificial swimming pools,
fifteen years.

* 62. Skiing developments. The construction of a skiing development,
including: ski lifts and other original facilities, equipment and
furnishings; buildings appurtenant or incidental thereto; access roads
and parking areas; land or rights of land, and the improvement of such
land for use as a skiing development; twenty years.

* NB There are 2 sub 62's of par a

* 62. a. Planning for future capital improvements. The preparation
pursuant to section ninety-nine-d of the general municipal law of
surveys, preliminary plans and detailed plans, specifications and
estimates necessary for planning for a capital improvement which it is
contemplated might be undertaken in the future, five years. If the cost
of such surveys, preliminary plans and detailed plans, specifications
and estimates, however, is to be financed as part of the cost of the
capital improvement in connection with which they are prepared, then and
in such event they shall have the same period of probable usefulness as
may be determined for such capital improvement.

b. In the event that any such capital improvement is financed in whole
or in part pursuant to this chapter after the commencement of the
financing of the cost of any such surveys, preliminary plans and
detailed plans, specifications and estimates, and if the period of five
years shall not have elapsed since the date of issuance of the first
obligation or obligations for such surveys, preliminary plans and
detailed plans, specifications and estimates, then the period of
probable usefulness for such surveys, preliminary plans and detailed
plans, specifications and estimates, may be increased so that the period
of probable usefulness thereof shall be equal to the period of probable
usefulness of the capital improvement for which the financing of such
surveys, preliminary plans and detailed plans, specifications and
estimates was originally commenced less the period of time which shall
have elapsed from the date of issuance of the first obligation or
obligations therefor to the date of issuance of the first obligation or
obligations for such capital improvement.

* NB There are 2 sub 62's of par a

* 63. System of permanent personal registration of voters. The
original establishment and original preparation of a system of permanent
personal registration of voters including the purchase of equipment and
recording material required in connection therewith, ten years.

* NB There are 2 sub 63's of par a

* 63. Placing of fill. The placing of earth, rocks, gravel or
hydraulic fill on land acquired for a public purpose in connection with
the improvement thereof, including acquisition and transportation,
thirty years.

* NB There are 2 sub 63's of par a

64. Comprehensive master plans. The preparation of a comprehensive
master plan for the development of the entire area of the municipality,
five years.

66. Equipment for county police district or department. The purchase
of equipment, machinery, apparatus or furnishings from any town or
village incident to the creation or establishment of a county police
department or district which includes such town or village, five years.

70. State office building projects in certain cities. The construction
of one or more office buildings and the construction, reconstruction or
provision of other public improvements and appurtenances pursuant to
section twenty-e of the general city law, whether or not including
demolition, grading or improvement of site, original furnishings,
equipment, machinery or apparatus required for the purposes for which
such buildings, public improvements and appurtenances are to be used,
forty years; the acquisition of land or permanent rights in land
pursuant to such section of the general city law, forty years.

* 71. State office building projects in certain counties. The
construction of one or more office buildings and the construction,
reconstruction or provision of other public improvements and
appurtenances pursuant to section eight hundred fifty of the county law,
whether or not including demolition, grading or improvement of site,
original furnishings, equipment, machinery or apparatus required for the
purposes for which such buildings, public improvements and appurtenances
are to be used, forty years; the acquisition of land or permanent rights
in land pursuant to such section of the county law, forty years.

* NB There are 2 sub 71's of par a

* 71. Special population census. The expenses incurred by a county,
city, town, or village to conduct a special population census supervised
by the United States bureau of the census pursuant to a contract made
pursuant to section twenty of the general municipal law, three years.

* NB There are 2 sub 71's of par a

* 72. Records preservation. The cost of the establishment of a system
for the preservation of public records by microfilm reproduction or
digital image technology, including the original preparation of
microfilm negatives, the conversion of paper records or microfilm
negatives to digital images, and the purchase of original equipment and
apparatus required for viewing, copying and storage purposes, five
years.

* NB There are 3 sub 72's of par a

* 72. Traffic signals, traffic signal systems, traffic signs and
traffic sign supports.

(a) The purchase of traffic signals and traffic signal systems, twenty
years.

(b) The purchase of traffic signs and traffic sign supports, ten
years.

* NB There are 3 sub 72's of par a

* 72. Codification of laws, ordinances, codes, resolutions, rules or
regulations. The initial cost of codifying or recodifying the laws,
ordinances, codes, resolutions, rules or regulations of or applicable to
a municipality, including the fees and expenses of experts, legal
advertising costs, and the initial cost of printing or otherwise
reproducing copies of any such codification or recodification for
municipal use and to make copies available to the public, but not
including the salaries and expenses of officers and regular employees of
the municipality, three years.

* NB There are 3 sub 72's of par a

73. Job and business opportunity expansion programs of municipalities.
The planning and effectuation of any program, activity or project by a
municipality, either directly by the municipality or by contract or by
any other lawful means, to create, improve or expand job or business
opportunities or job or business training, or both, for persons in the
municipality as to whom such opportunities or training are lacking or
inadequate, so as to enable such persons to earn enough to maintain a
decent standard of living, thirty years. Nothing herein contained
however shall prevent the application of the period of probable
usefulness prescribed in any other subdivision of this section for any
object or purpose constituting a separable part of such program,
activity or project.

74. Equipment for off-track, pari-mutuel betting. In the case of any
municipality in which the conduct of off-track, pari-mutuel betting on
horse races is authorized by law, the purchase by such municipality of
equipment, machinery, apparatus or furnishings incident to the conduct
of such betting, including equipment, machinery, apparatus or
furnishings for use in the establishment or operation of off-track
betting offices, facilities or premises, or in providing communications
and transmission systems and facilities in connection therewith, ten
years.

75. Loans for hospital construction. The making of loans of money or
credit to or in aid of any eligible corporation or association for the
purpose of providing hospital or other facilities for the prevention,
diagnosis or treatment of human disease, pain, injury, disability,
deformity or physical condition, and for facilities incidental or
appurtenant thereto, as may be authorized by law pursuant to section
seven of article seventeen of the state constitution, thirty years.

76. Exterior cleaning and beautification of public buildings and
monuments owned by a municipality, ten years.

* 77. Passenger vehicle other than a school bus. The purchase of a
passenger vehicle, other than a school bus, having a seating capacity of
less than ten persons, when purchased to replace a similar vehicle
previously in service for three years or more, or in the case of a
police or fire vehicle, in service for one year or more, three years.

* NB There are 2 sub 77's of par a

* 77. In the city of New York a comprehensive program of renovation or
improvement of transit facilities or the water supply system or a public
or school building or playground or of a public park and of the
lighting, plumbing, ventilating and communication systems in such
building, playground or park, five years. Nothing herein contained,
however, shall prevent the application of the period of probable
usefulness prescribed in any other subdivision of this section for any
object or purpose constituting a separable part of such program.

* NB There are 2 sub 77's of par a

* 78. Payments by the city of New York to the housing finance agency.
Any payment of monies by the city of New York to the New York state
housing finance agency or any bank or trust company organized under the
laws of the state of New York or national banking association doing
business in the state of New York or any person, firm or corporation
which holds such monies for payment to such agency, if such monies,
together with the income earned thereon, are used to make, or discharge
such ctiy's obligation to make, in whole or in part, payments which such
city is required to make to such agency in each of three or more
consecutive fiscal years of such city under a lease, sublease or other
agreement with respect to a health facility constructed, acquired,
reconstructed, rehabilitated or improved by the health and mental
hygiene facilities improvement corporation, three years.

* NB There are 2 sub 78's of par a

* 78. Payments by the city of New York. Any payment of moneys by the
city of New York to the lessor or sublessor of real property leased or
subleased for any public or municipal purpose or any bank or trust
company organized under the laws of the state of New York or national
banking association doing business in the state of New York or any
person, firm or corporation which holds such moneys for payment to such
lessor or sublessor, if such moneys, together with the income earned
thereon, are used to make, or discharge such city's obligation to make,
in whole or in part, payments which are required to be made to such
lessor or sublessor in each of three or more consecutive fiscal years of
such city under a lease or sublease with respect to such real property,
three years.

* NB There are 2 sub 78's of par a

79. The effectuation of any program to pay benefits and provide other
social and technical assistance to residential tenants eligible for
public assistance whose relocation is necessitated by a condition
dangerous to life or health, five years. Nothing herein contained,
however, shall prevent the application of the period of probable
usefulness prescribed in any other subdivision of this paragraph for any
object or purpose constituting a separable part of such program.

80. Pedestrian malls. The construction or reconstruction of or
addition to a pedestrian mall, whether or not including land or rights
in land or the construction or acquisition of public improvements and
appurtenances required for the purpose for which such pedestrian mall
will be used, twenty years; the replacement of such public improvements
and appurtenances, ten years. The term "pedestrian mall", as used in
this subdivision, shall mean a public thoroughfare designed as a
promenade for pedestrians from which motorized vehicles are to be
restricted or prohibited.

81. Computer assisted integrated financial management and accounting
system. (a) The expenses incurred by a municipality, for the
acquistition and installation of a new computer assisted integrated
financial management and accounting system, including computer hardware,
ten years.

(b) Computer software incidental to the acquisition and installation
of a new computer assisted integrated financial management and
accounting system, five years.

82. Computer-aided police emergency dispatch systems in the county of
Nassau. (a) The expenses incurred by a municipality in the county of
Nassau for the acquisition and installation of a new computer-aided
police dispatch system, including computer hardware, ten years.

(b) The expenses incurred by a municipality in the county of Nassau
for the acquisition of computer software incidental to the acquisition
and installation of a new computer-aided police dispatch system, five
years.

83. Certain liability insurance. Payments, other than annual insurance
premiums, required by a county, town, city, village, district
corporation (as defined in paragraph three of section 2.00 of this
chapter), school district, city school district, or school district in a
city, as a subscriber of a municipal reciprocal insurer formed under
article sixty-one of the insurance law, five years, except where such
payments amount to more than one percent of the full equalized valuation
of such public entity, ten years.

84. Educational facilities. The acquisition, construction,
reconstruction, improvement, rehabilitation, repair, furnishing or
equipping of, or other provision for educational facilities, as defined
in section twenty-five hundred ninety-a of the education law, or the
implementation of the five-year educational facilities capital plan of
the board of education of the city school district of the city of New
York, thirty years.

85. Payment of amortized amounts for retirement contributions. Payment
of the amortized amounts outstanding pursuant to section seventeen-a and
section three hundred seventeen-a of the retirement and social security
law and section five hundred twenty-one of the education law, including
the refinancing of such amounts as authorized by paragraph n of
subdivision two of such section five hundred twenty-one, the period of
time then remaining for the amortization of amounts under such statutes;
provided, however, no indebtedness shall be issued if the remaining
amortization period is less than five years.

85-a. Payments for the separation incentive program adopted in
nineteen hundred ninety-five by the enlarged city school district of the
city of Middletown, Orange county pursuant to an agreement between the
district's various collective bargaining groups and the enlarged city
school district of Middletown, five years.

85-b. Two thousand four--two thousand five retirement contributions.
Payments made by participating employers to the New York state and local
employees' retirement system and the New York state and local police and
fire retirement system for the two thousand four-two thousand five
fiscal year of the retirement systems, but only up to a maximum of the
"amount eligible for amortization" pursuant to section seventeen-b or
three hundred seventeen-b of the retirement and social security law, ten
years; provided, however, that in no event shall the amount of such
debt, when added to any amounts amortized pursuant to section
seventeen-b or three hundred seventeen-b of the retirement and social
security law, exceed the "amount eligible for amortization" as defined
in section seventeen-b or three hundred seventeen-b of the retirement
and social security law.

85-c. Two thousand five--two thousand six retirement contributions.
Payments made by participating employers to the New York state and local
employees' retirement system and the New York state and local police and
fire retirement system for the two thousand five--two thousand six
fiscal year of the retirement systems, but only up to a maximum of the
"amount eligible for amortization" pursuant to section seventeen-c or
three hundred seventeen-c of the retirement and social security law, ten
years; provided, however, that in no event shall the amount of such
debt, when added to any amounts amortized pursuant to section
seventeen-c or three hundred seventeen-c of the retirement and social
security law, exceed the "amount eligible for amortization" as defined
in section seventeen-c or three hundred seventeen-c of the retirement
and social security law.

85-d. Two thousand six--two thousand seven retirement contributions.
Payments made by participating employers to the New York state and local
employees' retirement system and the New York state and local police and
fire retirement system for the two thousand six--two thousand seven
fiscal year of the retirement systems, but only up to a maximum of the
"amount eligible for amortization" pursuant to section seventeen-d or
three hundred seventeen-d of the retirement and social security law, ten
years; provided, however, that in no event shall the amount of such
debt, when added to any amounts amortized pursuant to section
seventeen-d or three hundred seventeen-d of the retirement and social
security law, exceed the "amount eligible for amortization" as defined
in section seventeen-d or three hundred seventeen-d of the retirement
and social security law.

85-e. Payments by the city of Long Beach to or for the benefit of
employees upon separation from employment, as have been or may be
approved by the city and including, but not limited to, cash payment for
separation incentives, voluntary early retirement incentive programs
and/or payment of the monetary value of accrued and accumulated but
unused and unpaid sick leave, personal leave, holiday leave, vacation
time, time allowances granted in lieu of overtime compensation, premiums
or contributions with respect to health, dental and vision care
insurance plans for the fiscal year in which such separation occurs, and
any other forms of payment required to be paid to or for the benefit of
such employees in connection with the separation from employment, five
years.

* 86. Soft-body armor and semi-automatic pistols in municipalities,
for use by police departments of such municipalities. (a) The expenses
incurred by municipalities for the acquisition of soft-body armor of
such municipalities, five years.

(b) The expenses incurred by municipalities for the acquisition of
semi-automatic pistols, five years.

* NB There are 2 sub 86's of par a

* 86. Soft-body armor and semi-automatic pistols in the cities of Long
Beach and Glen Cove, Nassau county, for use by police departments of
such cities. (a) The expenses incurred by the city of Long Beach or the
city of Glen Cove in the county of Nassau for the acquisition of
soft-body armor, five years.

(b) The expenses incurred by the city of Long Beach or the city of
Glen Cove in the county of Nassau for the acquisition of semi-automatic
pistols, five years.

* NB There are 2 sub 86's of par a

* 88. Criminal justice information system in the county of Suffolk.
The expenses incurred by the county of Suffolk for the acquisition and
installation of a criminal justice information system, including
computer hardware and software, reconstruction of county buildings and
facilities required in connection with such installation and furnishings
and equipment to be used in connection with such system, ten years.

* NB There are 2 sub 88's of par a

* 88. Underground liquid fuel tanks. (a) the acquisition and
installation of tanks for the storage of liquid fuel at ambient
pressure, including connected pipes, valves, meters, pumps, leak
detection equipment and vent alarms and the construction of groundwater
monitoring wells, fifteen years;

(b) the excavation, emptying or disposal of such existing tanks or
their contents, ten years.

* NB There are 2 sub 88's of par a

89. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least five years, five years.

90. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least ten years, ten years.

91. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least fifteen years, fifteen years.

92. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least twenty years, twenty years.

93. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least twenty-five years, twenty-five years.

94. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least thirty years, thirty years.

95. Payment by Suffolk county for the retirement incentive programs
adopted in nineteen hundred ninety-five in accordance with the
provisions of chapter twelve of the laws of nineteen hundred ninety-five
and in nineteen hundred ninety-seven in accordance with the provisions
of chapter forty-one of the laws of nineteen hundred ninety-seven, and
payment by Suffolk county for past service payments pursuant to any
special retirement plan for sheriffs, undersheriffs and deputy sheriffs
in accordance with the provisions of chapter one hundred sixty-five of
the laws of nineteen hundred ninety-five, the time remaining as the
payment period under such statutes.

96. Payment by the village of Rockville Centre, in the county of
Nassau, of contributions to the New York state and local police and fire
retirement system to provide additional pension benefits, pursuant to
section three hundred eighty-four-e of the retirement and social
security law, to police officers employed by such village, ten years.

97. Educational facilities. The acquisition, construction,
reconstruction, improvement, rehabilitation, repair, furnishing or
equipping of a school construction project eligible for the
apportionment of aid pursuant to subdivision six of section thirty-six
hundred two of the education law, thirty years.

98. Communication and computer equipment directly related to the
receipt of wireless 911 calls and the dispatch of emergency services in
response to such call, including costs associated with the local
government cellular emergency 911 program authorized pursuant to section
sixteen hundred eighty-nine-g of the public authorities law, ten years.

* 99. Payment for a retirement incentive program adopted in accordance
with the provisions of part A of chapter sixty-nine of the laws of two
thousand two and payment for any outstanding obligations for any
retirement incentive program adopted in accordance with any legislation
prior to such date, five years.

* NB There are 2 sub 99's of par a

* 99. Payment by the city of Albany, in the county of Albany, of
contributions to the New York state and local police and fire retirement
system to reopen the optional twenty year retirement plan to certain
firefighters in the city of Albany and to provide additional pension
benefits, pursuant to section three hundred eighty-four-e of the
retirement and social security law, to firefighters employed by such
city, twenty years.

* NB There are 2 sub 99's of par a

* 100. Certain retirement prior service contributions. Contributions
to the New York state and local police and fire retirement system for
benefits provided pursuant to section three hundred eighty-four-e of the
retirement and social security law that are attributable to service
rendered prior to the adoption of such section, and which are being
amortized over ten years or less, the lesser of ten years or the period
of time remaining to pay such contributions to such retirement system.

* NB There are 2 sub 100's of par a

* 100. Payment by the Ridge Road fire district, in the county of
Monroe, of contributions to the New York state and local police and fire
retirement system to provide additional pension benefits, pursuant to
section three hundred eighty-four-e of the retirement and social
security law, to all eligible firefighters employed by such fire
district, five years.

* NB There are 2 sub 100's of par a

* 101. Payment of certain negotiated benefits by the village of
Haverstraw. Payment of negotiated benefits pursuant to collective
bargaining agreements to retiring or transferring village police
officers in connection with the disbanding of the village of Haverstraw
police department, five years, except that if the amount of such
payments in any fiscal year exceeds one per centum of the average
assessed valuation of such village, ten years.

* NB There are 2 sb 101's

* 101. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least thirty-five years, thirty-five years.

* NB There are 2 sb 101's

102. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least forty years, forty years.

103. One or more objects or purposes for which a period of probable
usefulness has been determined under any other subdivision of this
paragraph to be at least fifty years, fifty years.

* 104. Payments of a targeted retirement program by the county of
Rockland incentive payments by the county of Rockland with respect to a
targeted retirement program for current employees, ten years.

* NB There are 2 sb 104's

* 104. Payments by the county of Nassau to employees upon separation
from employment, as may be approved by the county and including, but not
limited to, cash payment for separation incentives and/or payment of the
monetary value of accrued and accumulated but unused and unpaid sick
leave, personal leave, holiday leave, vacation time, time allowances
granted in lieu of overtime compensation and any other forms of payment
required to be paid to such employees upon separation from employment,
ten years.

* NB There are 2 sb 104's

* 105. Payments by the town of East Hampton, county of Suffolk to
employees upon separation from employment, as may be approved by the
town and including, but not limited to, cash payment for separation
incentives and/or payment of the monetary value of accrued and
accumulated but unused and unpaid sick leave, personal leave, holiday
leave, vacation time, time allowances granted in lieu of overtime
compensation and any other forms of payment required to be paid to such
employees upon separation from employment, ten years.

* NB There are 2 sb 105's

* 105. Payments by the town of Stony Point to or for the benefit of
employees upon separation from employment, as may be approved by the
town and including, but not limited to, cash payment for separation
incentives and/or payment of the monetary value of accrued and
accumulated but unused and unpaid sick leave, personal leave, holiday
leave, vacation time, time allowances granted in lieu of overtime
compensation, premiums or contributions with respect to health, dental
and vision care insurance plans for the fiscal year in which such
separation occurs, and any other forms of payment required to be paid to
or for the benefit of such employees in connection with the separation
from employment, ten years.

* NB There are 2 sb 105's

* 106. Payments by the town of Southampton to or for the benefit of
employees upon separation from employment, as may be approved by the
town and including, but not limited to, cash payment for separation
incentives and/or payment of the monetary value of accrued and
accumulated but unused and unpaid sick leave, personal leave, holiday
leave, vacation time, time allowances granted in lieu of overtime
compensation, premiums or contributions with respect to health, dental
and vision care insurance plans for the fiscal year in which such
separation occurs, and any other forms of payment required to be paid to
or for the benefit of such employees in connection with the separation
from employment, ten years.

* NB There are 4 sb 106's

* 106. Payments by the village of Lynbrook, in the county of Nassau,
made on or after April first, two thousand eleven, to employees upon
separation from employment, as may be approved by such village and
including, but not limited to, cash payment for separation incentives
and/or payment of the monetary value of accrued and accumulated but
unused and unpaid sick leave, personal leave, holiday leave, vacation
time, time allowances granted in lieu of overtime compensation and any
other forms of payment required to be paid to such employees upon
separation from employment, ten years.

* NB There are 4 sb 106's

* 106. Payments by the town of Oyster Bay to employees upon separation
from employment, as may be approved by the town and including, but not
limited to, such payments, cash payment for separation incentives and/or
payment of the monetary value of accrued and accumulated but unused and
unpaid sick leave, vacation time, and any other forms of payment
required to be paid to such employees upon separation from employment,
ten years.

* NB There are 4 sb 106's

* 106. Any payments by the city of Glen Cove made after January first,
two thousand twelve to employees upon separation from employment, as may
be approved by the city and including, but not limited to, cash payment
for separation incentives and/or payment of the monetary value of
accrued and accumulated but unused and unpaid sick leave, personal
leave, holiday leave, vacation time, time allowances granted in lieu of
overtime compensation and any other forms of payment required to be paid
to such employees upon separation from employment, ten years.

* NB There are 4 sb 106's

107. Payment by the city of Elmira, county of Chemung, of the past
service cost due to the New York state and local police and fire
retirement system to provide additional pension benefits pursuant to
sections three hundred seventy-five-i and three hundred seventy-five-j
of the retirement and social security law to eligible firefighters
employed by the city of Elmira, ten years.

* 108. Payments by the town of Hempstead, county of Nassau, to
employees upon separation from employment, as may be approved by the
town and including, but not limited to, such payments, cash payment for
separation incentives and/or payment of the monetary value of accrued
and accumulated but unused and unpaid sick leave, vacation time, and any
other forms of payment required to be paid to such employees upon
separation from employment, ten years.

* NB There are 2 sb 108's

* 108. Intangible assets. The acquisition or development of an
intangible asset that is classified as a capital asset under generally
accepted accounting principles for municipalities and that has been
determined to have a useful life of at least five years by an
appropriate engineering or other professional, five years.

* NB There are 2 sb 108's

* 109. Lead service line replacement programs established by a
municipality, school district or district corporation, including, but
not limited to programs that inventory, design and replace publicly
owned and privately owned lead service lines within an established water
system, thirty years. As used in this subdivision, "lead service line"
means a service line made in whole or in part of lead, which connects a
water main to a building inlet. A lead service line may be owned by the
water system, a property owner, or both. A lead gooseneck, pigtail, or
connector shall be eligible for replacement regardless of the service
line material to which a lead gooseneck, pigtail, or connector is
attached. Gooseneck, pigtail, or connector means a short section of
piping, typically not exceeding two feet, which can be bent and used for
connections between rigid service piping. A galvanized iron or steel
service line is considered a lead service line if it ever was or is
currently downstream of any lead service line or service line of unknown
material.

* NB There are 2 sb 109's

* 109. For acquisition, construction, or replacement of broadband and
related telecommunications infrastructure pursuant to section
ninety-nine-y of the general municipal law, ten years.

* NB There are 2 sb 109's

110. Septic systems. The acquisition, construction, or reconstruction
of or addition to septic systems funded by programs established by the
county of Suffolk, twenty-five years.

b. The finance board or other body or official designated by law shall
have the power to determine, prior to the contracting of an indebtedness
for any object or purpose specified in paragraph a of this section, or a
class thereof, the period of probable usefulness thereof, but the period
so determined shall in no event exceed the period determined by this
section. In those municipalities in which the finance board has such
power, the finance board may, by resolution, delegate such power to such
other body or official as it may designate, in which event such body or
official shall exercise such power until the finance board, by
resolution, shall elect to reassume the same. If a body other than the
finance board makes such determination it shall do so by resolution and
it shall file a certified copy thereof with the finance board. If an
official makes such determination he shall do so by a certificate
properly dated and signed by him, and he shall file such certificate
with the finance board.

c. The agency exercising the power to determine the period of probable
usefulness, pursuant to paragraph b above, shall also determine which
subdivision of paragraph a of this section applies to such object or
purpose, or class thereof. If the indebtedness which is to be contracted
for such object or purpose, or class thereof, is to be evidenced by
obligations, such determination shall become conclusive upon the sale of
such obligations. If a body other than the finance board makes such
determination it shall do so by resolution and it shall file a certified
copy thereof with the finance board. If an official makes such
determination he shall do so by a certificate properly dated and signed
by him, and he shall file such certificate with the finance board.