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This entry was published on 2019-01-04
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SECTION 499-EEEE
Revocation of tax abatement
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 4-C
§ 499-eeee. Revocation of tax abatement. 1. The department of finance
shall revoke, in whole or in part, any tax abatement granted pursuant to
this title whenever a designated agency has determined and notified the
department of finance that:

(a) an applicant has failed to comply with a requirement of this title
or any rule promulgated hereunder at any time during the compliance
period, including without limitation any of the continuing requirements
set forth in subdivision one of section four hundred ninety-nine-dddd of
this title;

(b) an eligible building has not been in compliance at any time during
the compliance period with a requirement of this title or any rule
promulgated hereunder;

(c) the solar electric generating system or electric energy storage
equipment for which a tax abatement was granted has at any time during
the compliance period failed to meet any requirement for a solar
electric generating system or electric energy storage equipment pursuant
to this title or any rule promulgated hereunder;

(d) the solar electric generating system or electric energy storage
equipment has become a fire or safety hazard at any time during the
compliance period; or

(e) an application, certification, report or other document submitted
by the applicant contains a false or misleading statement as to a
material fact or omits to state any material fact necessary in order to
make the statement therein not false or misleading.

2. The department of finance may revoke, in whole or in part, any tax
abatement granted pursuant to this title whenever it has determined that
an applicant has failed to comply with the continuing requirement set
forth in subdivision two of section four hundred ninety-nine-dddd of
this title.

3. Where it has been determined by a designated agency, after notice
and an opportunity to be heard, that any of the provisions of
subdivision one of this section have not been complied with, such
designated agency shall so notify the department of finance no later
than the ninetieth day after the last day of the compliance period.

4. An applicant shall pay, with interest, such part of any tax
abatement received pursuant to this title that represents the period of
non-compliance as determined by the designated agency or the department
of finance, as the case may be. In addition, a designated agency may
declare any applicant ineligible for future tax abatement pursuant to
this title if any application, certification, report or other document
submitted by the applicant contains a false or misleading statement as
to a material fact or omits to state any material fact necessary in
order to make the statement therein not false or misleading.