Legislation
SECTION 499-E
Enforcement and administration
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 4
§ 499-e. Enforcement and administration. The department of finance
shall have, in addition to any other functions, powers and duties which
have been or may be conferred on it by law, the following functions,
powers and duties:
1. To receive and review applications for certificates of abatement
under this title and issue such certificates where authorized pursuant
to this title.
2. To receive evidence of expenditures made on improvements to the
eligible premises and the common areas of the eligible building.
3. To receive all certificates of continuing eligibility required by
section four hundred ninety-nine-f of this title.
4. To collect all real property taxes, with interest and penalty, due
and owing as a result of reduction, termination or revocation of any
abatement granted pursuant to this title.
5. To make and promulgate rules to carry out the purposes of this
title.
shall have, in addition to any other functions, powers and duties which
have been or may be conferred on it by law, the following functions,
powers and duties:
1. To receive and review applications for certificates of abatement
under this title and issue such certificates where authorized pursuant
to this title.
2. To receive evidence of expenditures made on improvements to the
eligible premises and the common areas of the eligible building.
3. To receive all certificates of continuing eligibility required by
section four hundred ninety-nine-f of this title.
4. To collect all real property taxes, with interest and penalty, due
and owing as a result of reduction, termination or revocation of any
abatement granted pursuant to this title.
5. To make and promulgate rules to carry out the purposes of this
title.