2021 New York Laws
ENV - Environmental Conservation
Article 17 - Water Pollution Control
Title 7 - Permits and Certificates
17-0705 - Certificates of Compliance for Purposes of the Real Property Tax Law.

§ 17-0705. Certificates  of compliance for purposes of the Real Property
           Tax Law.
1. For the purposes of section 477 of the Real Property Tax  Law,  the
  commissioner  or  his  designated representative is hereby authorized to
  issue certificates of compliance concerning industrial  waste  treatment
  facilities, and industrial waste treatment controlled process facilities
  as  defined  in such law. No such certificate shall be issued unless the
  facility to which it is applicable  is  in  compliance  with  applicable
  provisions  of  titles  1  to 11, inclusive, and title 19 of article 17,
  article 19, and title 1 of article 27 of this  chapter;  of  the  Public
  Health  Law;  of  the state sanitary code and of regulations, permits or
  orders issued pursuant thereto.
2. In the case of facilities which have not been  completed  prior  to
  the  close  of  a taxable status date with respect to which an exemption
  may be claimed under the Real Property Tax Law, a temporary  certificate
  of compliance may be issued if the commissioner or his representative is
  satisfied,  on the basis of the construction which has taken place, that
  such  facilities,  when  completed,  will  be  in  compliance  with  the
  provisions  of  titles  1  to 11, inclusive, and title 19 of article 17,
  article 19, and title 1 of article 27 of this  chapter;  of  the  Public
  Health  Law;  of  the  state  sanitary code, and regulations, permits or
  orders issued pursuant thereto. Such a temporary certificate shall apply
  only to taxes levied as of the taxable status date with respect to which
  such a certificate is issued.