2006 New York Code - Vault Charge Amnesty Program.

 
    § 11-2715.1 Vault charge amnesty program. a. Notwithstanding any other
  provision  of  law  to  the  contrary,  there  is  hereby  established a
  nine-month amnesty program, beginning January  first,  nineteen  hundred
  eighty-nine and ending September thirtieth, nineteen hundred eighty-nine
  (hereinafter referred to as the "amnesty period"), for all persons owing
  the  annual  vault  charge imposed by this chapter. Such amnesty program
  shall be administered by the commissioner of finance and shall apply  to
  liabilities  for  annual  vault charge years ending prior to June first,
  nineteen hundred eighty-nine.
    b. (1) A person seeking amnesty pursuant to this section must,  during
  the  amnesty  period,  file  a  written  application  therefor  with the
  commissioner of finance, on a form prescribed by the  commissioner,  and
  must  provide such information as the commissioner may require. In order
  to qualify for amnesty, such person must pay all  annual  vault  charges
  for  which  he  or  she  is  liable.  Upon payment by such person to the
  commissioner of all such charges as provided in  this  subdivision,  the
  commissioner  shall  waive any applicable penalties and interest, and no
  civil, administrative or criminal action or proceeding shall be  brought
  against  such  person  with respect to the charges so paid. In addition,
  the commissioner shall  release  the  lien  binding  upon  the  premises
  immediately  adjoining  the  vault  pursuant to subdivision c of section
  11-2711 of this chapter for charges which became payable  prior  to  the
  time  such  person  acquired  title  to the premises. Failure to pay all
  charges as provided in this subdivision  shall  invalidate  any  amnesty
  granted pursuant to this section.
    (2)  In the case of any vault adjoining premises owned by a person who
  (A) prior to January  first,  nineteen  hundred  eighty-nine,  paid  all
  annual  vault charges and interest and penalties for which he or she was
  liable, and (B) is otherwise in full compliance with this  chapter,  the
  commissioner of finance shall release the lien binding upon the premises
  immediately  adjoining  the  vault  pursuant to subdivision c of section
  11-2711 of this chapter for charges which became payable  prior  to  the
  time such person acquired title to the premises.
    c.  Amnesty  shall  not be granted to any person subject to the annual
  vault charge who is a party to any civil litigation which is pending  on
  the  date of such person's application in any court of this state or the
  United States for nonpayment or other delinquency  in  relation  to  the
  annual  vault  charge.  A  civil  litigation  shall  not be deemed to be
  pending if such person withdraws  from  such  litigation  prior  to  the
  granting of amnesty.
    d.  No  refund  or  credit shall be granted of any penalty or interest
  paid prior to the time the person subject to  the  annual  vault  charge
  makes a request for amnesty pursuant to subdivision b of this section.
    e.  Unless  the  commissioner  of  finance  on  his  or her own motion
  redetermines the amount of the annual vault charge, no refund or  credit
  shall be granted of any charges paid under this section.
    f. The commissioner of finance shall formulate such regulations as are
  necessary,  issue  forms  and  instructions,  and take any and all other
  actions  necessary  to  implement  the  provisions  of   this   section.
  Furthermore, prior to and throughout the duration of the amnesty period,
  the  commissioner  of  finance  shall  implement  a plan for prominently
  announcing and explaining  the  amnesty  program.  Such  plan  shall  be
  reasonably  calculated  to  inform all property owners who may be liable
  for vault charges and may include  written  announcements  sent  in  tax
  bills  and  other  mailings  done  by  the  city of New York to property
  owners, public service announcements, advertisements  in  newspapers  of
  general circulation and notification of community boards. The plan shall


  include,   but  not  be  limited  to,  information  which  explains  the
  determination of vault size and charge.