§ 201. Assumption of responsibilities by the department of taxation
and finance. 1. On and after the effective date of this section, the
functions, powers and duties of the state board of real property
services as formerly established by this chapter shall be considered
functions, powers and duties of the commissioner of taxation and
finance, except to the extent provided by section two hundred-a of this
article.

2. On and after the effective date of this section, the functions,
powers and duties of the office of real property services as formerly
established by this chapter shall be considered functions, powers and
duties of the commissioner of taxation and finance.

3. Notwithstanding any other provision of law, rule, or regulation to
the contrary, upon the transfer of functions from the office of real
property services to the department of taxation and finance pursuant to
this section, all employees of the office of real property services
substantially engaged in the performance of the transferred functions
shall be transferred to the department of taxation and finance.
Employees transferred pursuant to this section shall be transferred
without further examination or qualification and shall retain their
respective civil service classifications, status and collective
bargaining unit designations and collective bargaining agreements.

4. All books, papers, and property of the office of real property
services shall be delivered to the commissioner. All books, papers, and
property of the office of real property services shall continue to be
maintained by the department.

5. For the purpose of succession of all functions, powers, duties and
obligations transferred and assigned to, devolved upon and assumed by it
pursuant to this section, the department shall be deemed and held to
constitute the continuation of the office of real property services.

6. Any business or other matter undertaken or commenced by the state
board of real property services, the office of real property services or
the executive director thereof pertaining to or connected with the
functions, powers, obligations and duties hereby transferred and
assigned to the commissioner or the department and pending on the
effective date of this section, may be conducted and completed by the
commissioner or the department in the same manner and under the same
terms and conditions and with the same effect as if conducted and
completed by the state board of real property services, the office of
real property services or its executive director.

7. (a) All rules, regulations, acts, orders, determinations, and
decisions of the state board of real property services or the office of
real property services, in force at the time of such transfer and
assumption, shall continue in full force and effect as rules,
regulations, acts, orders, determinations and decisions of the
department until duly modified or abrogated by the commissioner or the
department.

(b) All acts, orders, determinations, and decisions of the state board
of real property services pertaining to the functions and powers
provided in section two hundred-a of this article shall continue in full
force and effect as acts, orders, determinations and decisions of the
state board of real property tax services.

8. Whenever the state board of real property services, the office of
real property services or its executive director is referred to or
designated in any law, contract or document pertaining to the functions,
powers, obligations and duties hereby transferred to and assigned to the
commissioner or the department, such reference or designation shall be
deemed to refer to the commissioner or department, as applicable or
indicated by the context.

9. No existing right or remedy of any character shall be lost,
impaired or affected by any provisions of this section.

10. No action or proceeding pending on the effective date of this
section, brought by or against the state board of real property
services, the office of real property services or its executive director
shall be affected by any provision of this section, but the same may be
prosecuted or defended in the name of the commissioner or the
department. In all such actions and proceedings, the commissioner, upon
application of the court, shall be substituted as a party.

11. All appropriations or reappropriations made to the office of real
property services to the extent of remaining unexpended or unencumbered
balance thereof, whether allocated or unallocated and whether obligated
or unobligated, are hereby transferred to and made available for use and
expenditure by the department subject to the approval of the director of
the budget for the same purposes for which originally appropriated or
reappropriated and shall be payable on vouchers certified or approved by
the commissioner on audit and warrant of the comptroller.

12. All assets and liabilities of the office of real property services
are hereby transferred to and assumed by the department.