§ 489-ddddd. Application for certificate of eligibility. 1.
Application for a certificate of eligibility pursuant to this title may
be made on or after July first, nineteen hundred ninety-five and
continuing until June thirtieth, nineteen hundred ninety-nine, provided,
however, that no benefits pursuant to this title shall be granted for
construction work performed pursuant to a building permit issued after
July thirty-first, nineteen hundred ninety-nine. Such application shall
state whether it is for residential construction work or a combination
of residential construction work and commercial construction work, and
shall be filed with the department of finance. In addition to any other
information required by such department, the application shall include
cost estimates or bids for the proposed construction and an affidavit of
a professional engineer or architect of the applicant's choice,
certifying that detailed plans for the construction work have been
submitted to the department of buildings. Such application shall also
state that the applicant agrees to comply with and be subject to rules
issued from time to time by the department of finance to secure
compliance with this title and all applicable local, state and federal
laws. Such application shall also certify that all taxes, water charges
and sewer rents currently due and owing on the property which is the
subject of the application have been paid or are currently being paid in
timely installments pursuant to written agreement with the department of
finance or other appropriate agency.

2. The burden of proof shall be on the applicant to show by clear and
convincing evidence that the requirements for granting an exemption from
payment of taxes pursuant to this title have been satisfied. The
department of finance shall have the authority to require that
statements in connection with the application shall be made under oath.

3. The department of finance shall issue a certificate of eligibility
upon determining that the applicant satisfies the requirements of this
title. Such certificate shall state whether the benefits are for
residential construction work or a combination of residential
construction work and commercial construction work. The effective date
of such certificate shall be the date on which a building permit for the
construction work is issued by the department of buildings.