N.Y. ENV Law § 17-0705

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