2012 New York Consolidated Laws
RPT - Real Property Tax
Article 2 - (200 - 216) STATE BOARD
201 - Assumption of responsibilities by the department of taxation and finance.

 
    §  201.  Assumption  of responsibilities by the department of taxation
  and finance. 1. On and after the effective date  of  this  section,  the
  functions,  powers  and  duties  of  the  state  board  of real property
  services as formerly established by this  chapter  shall  be  considered
  functions,  powers  and  duties  of  the  commissioner  of  taxation and
  finance, except to the extent provided by section two hundred-a of  this
  article.
    2.  On  and  after  the effective date of this section, the functions,
  powers and duties of the office of real property  services  as  formerly
  established  by  this  chapter shall be considered functions, powers and
  duties of the commissioner of taxation and finance.
    3. Notwithstanding any other provision of law, rule, or regulation  to
  the  contrary,  upon  the  transfer of functions from the office of real
  property services to the department of taxation and finance pursuant  to
  this  section,  all  employees  of  the office of real property services
  substantially engaged in the performance of  the  transferred  functions
  shall  be  transferred  to  the  department  of  taxation  and  finance.
  Employees transferred pursuant to  this  section  shall  be  transferred
  without  further  examination  or  qualification  and shall retain their
  respective  civil  service  classifications,   status   and   collective
  bargaining unit designations and collective bargaining agreements.
    4.  All  books,  papers,  and  property of the office of real property
  services shall be delivered to the commissioner. All books, papers,  and
  property  of  the  office of real property services shall continue to be
  maintained by the department.
    5. For the purpose of succession of all functions, powers, duties  and
  obligations transferred and assigned to, devolved upon and assumed by it
  pursuant  to  this  section,  the department shall be deemed and held to
  constitute the continuation of the office of real property services.
    6. Any business or other matter undertaken or commenced by  the  state
  board of real property services, the office of real property services or
  the  executive  director  thereof  pertaining  to  or connected with the
  functions,  powers,  obligations  and  duties  hereby  transferred   and
  assigned  to  the  commissioner  or  the  department  and pending on the
  effective date of this section, may be conducted and  completed  by  the
  commissioner  or  the  department  in the same manner and under the same
  terms and conditions and with  the  same  effect  as  if  conducted  and
  completed  by  the  state board of real property services, the office of
  real property services or its executive director.
    7. (a) All  rules,  regulations,  acts,  orders,  determinations,  and
  decisions  of the state board of real property services or the office of
  real property services, in force  at  the  time  of  such  transfer  and
  assumption,   shall   continue  in  full  force  and  effect  as  rules,
  regulations,  acts,  orders,  determinations  and   decisions   of   the
  department  until  duly modified or abrogated by the commissioner or the
  department.
    (b) All acts, orders, determinations, and decisions of the state board
  of real  property  services  pertaining  to  the  functions  and  powers
  provided in section two hundred-a of this article shall continue in full
  force  and  effect  as acts, orders, determinations and decisions of the
  state board of real property tax services.
    8. Whenever the state board of real property services, the  office  of
  real  property  services  or  its  executive  director is referred to or
  designated in any law, contract or document pertaining to the functions,
  powers, obligations and duties hereby transferred to and assigned to the
  commissioner or the department, such reference or designation  shall  be
  deemed  to  refer  to  the  commissioner or department, as applicable or
  indicated by the context.

    9. No existing right  or  remedy  of  any  character  shall  be  lost,
  impaired or affected by any provisions of this section.
    10.  No  action  or  proceeding  pending on the effective date of this
  section, brought  by  or  against  the  state  board  of  real  property
  services, the office of real property services or its executive director
  shall  be affected by any provision of this section, but the same may be
  prosecuted  or  defended  in  the  name  of  the  commissioner  or   the
  department.  In all such actions and proceedings, the commissioner, upon
  application of the court, shall be substituted as a party.
    11. All appropriations or reappropriations made to the office of  real
  property  services to the extent of remaining unexpended or unencumbered
  balance thereof, whether allocated or unallocated and whether  obligated
  or unobligated, are hereby transferred to and made available for use and
  expenditure by the department subject to the approval of the director of
  the  budget  for  the same purposes for which originally appropriated or
  reappropriated and shall be payable on vouchers certified or approved by
  the commissioner on audit and warrant of the comptroller.
    12. All assets and liabilities of the office of real property services
  are hereby transferred to and assumed by the department.