N.Y. Comp. Codes R. & Regs. tit. 9 § 1807.3

Current through Register Vol. 46, No. 36, September 4, 2024

Section 1807.3 - Submissions in support of request for commissioner's approval

(a) A certificate showing:

(1) date of acquisition of property;

(2) whether such property was exempt from real property taxation for the tax year during which acquisition occurred;

(3) whether such property was improved with a building on the date of acquisition, or, if acquired during a tax year, was it unimproved on the tax status date.

(b) List of taxing jurisdictions to which payments in lieu of taxes are to be made, the respective amounts of each such payment and the tax statue [ sic] date of each respective taxing jurisdiction.

(c) The sums last levied for the benefit of such taxing jurisdictions as an annual tax on each respective parcel of real property prior to the time of its acquisition, listing the parcels and showing the respective amount proposed to be paid.

(d) Justification of proposed payments in lieu of taxes to each such taxing jurisdiction.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 1807.3