2012 New York Consolidated Laws
TAX - Tax
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-S - Brownfield redevelopment report.

 
    §  171-s. Brownfield redevelopment report. A developer, and his or her
  lessees, as defined in section twenty-two of this chapter, shall  submit
  to  the  commissioner  within  one  year,  and for each of the following
  eleven years, after the execution of a brownfield site cleanup agreement
  pursuant to section 27-1409 of the  environmental  conservation  law,  a
  report, in such format as the commissioner may specify. Such report will
  contain  information giving actual amounts, or estimates of such amounts
  if such actual amounts are unavailable to the developer,  of  the  state
  and  local  taxes  generated  by  the  corresponding  brownfield site as
  defined in section 27-1405 of the environmental  conservation  law.  The
  taxes  reported  are to reflect the taxes generated by the activities of
  the businesses and employees operating  at  such  brownfield  site.  The
  taxes  to be reported are any taxes generated pursuant to articles nine,
  nine-A, eleven, thirteen, twenty-two  (including,  but  not  necessarily
  limited  to,  all  wage or business income taxes raised pursuant to such
  article  twenty-two),  twenty-eight,  twenty-nine,  thirty,  thirty-one,
  thirty-two, thirty-three, thirty-three-A and thirty-three-B. Such annual
  report  from  a  developer shall also include any taxes generated from a
  corresponding brownfield site for New York city unincorporated  business
  taxes,  New  York  city  business  taxes,  New  York  city real property
  transfer and New York city mortgage taxes. The report shall also include
  any real property taxes paid on or on behalf of such site.