§ 120-bb. Town of Huntington solid waste management resource recovery\nfacility; tax exemption; other contractual provisions related to towns\nof Huntington and Smithtown. 1. Notwithstanding any inconsistent\nprovision of article twenty-eight of the tax law, or of any other\ngeneral, special or local law respecting taxation, the receipts from the\nsale of all tangible personal property purchased by a contractor,\nsubcontractor or repairman for use in erecting, repairing, replacing,\nimproving or altering a solid waste management resource recovery\nfacility within the town of Huntington, as such term is defined in\nsection one hundred twenty-w of this article, where such property\nbecomes an integral component part of such facility, shall be exempt\nfrom the tax on retail sales imposed under subdivision (a) of section\neleven hundred five and the compensating use tax imposed under section\neleven hundred ten of the tax law provided that:\n (a) title to the real property upon which the solid waste management\nresource recovery facility is to be situated is held by the town of\nHuntington;\n (b) the environmental facilities corporation has caused to be issued\nbonds of the corporation for financing in whole or in part the\nconstruction of such solid waste management resource recovery facility;\n (c) the vendor has entered into a site lease, easement or rental\nagreement with such town relating to the site of the proposed facility;\n (d) prior to the issuance of a permit by the department of\nenvironmental conservation authorizing the operation of the facility,\nthe town of Huntington and the town of Smithtown shall each have adopted\nand put into effect and maintained in effect a local ordinance providing\nfor the separation of solid waste into recyclable, reusable and other\ncomponents pursuant to section one hundred twenty-aa of this article.\n 1-a. As long as the criteria set forth in paragraphs (a), (b), (c) and\n(d) of subdivision one of this section are satisfied, a vendor under\nthis section, shall be afforded the same treatment, with respect to the\nimposition of the sales and compensating use taxes imposed under article\ntwenty-eight of the tax law as the environmental facilities corporation\nis pursuant to subdivision eight of section twelve hundred ninety-six of\nthe public authorities law, on any purchase or use of tangible personal\nproperty.\n 2. Notwithstanding any provision of law, general, special or local,\nrelating to taxation to the contrary, any mortgage, security interest or\nother lien granted on any interest in the real or personal property\ncomprising the solid waste management resource recovery facility by the\nowner, lessee or sublessee thereof shall be exempt from any mortgage,\nrecording, stamp or other similar tax imposed by the state or any\nmunicipality or political subdivision thereof, with the same effect as\nif the environmental facilities corporation were the owner of such\nfacility and the mortgagor or grantor of such mortgage, security\ninterest or lien, as the case may be, and section twelve hundred\nninety-six of the public authorities law were applicable to such\nfacility.\n 3. (a) Pursuant to a joint agreement under article five-G of this\nchapter, the town of Huntington and the town of Smithtown, without any\nnew or additional competitive procurement which would otherwise be\nrequired by section one hundred twenty-w of this article, may enter into\na contract, amendment or supplement with the vendor with which the town\nof Huntington has previously executed a contract on or before the\neffective date of this section, for the design, construction, operation,\nfinancing, ownership or maintenance of a solid waste management-resource\nrecovery facility within the town of Huntington as may be necessary for\nthe purpose of expanding the facility and the services contemplated by\nsuch original contract in order to accommodate the disposal of solid\nwaste from the town of Smithtown.\n (b
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