New York Real Property Tax Code § 499-EEEE

Revocation of tax abatement
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§ 499-eeee. Revocation of tax abatement. 1. The department of finance\nshall revoke, in whole or in part, any tax abatement granted pursuant to\nthis title whenever a designated agency has determined and notified the\ndepartment of finance that:\n  (a) an applicant has failed to comply with a requirement of this title\nor any rule promulgated hereunder at any time during the compliance\nperiod, including without limitation any of the continuing requirements\nset forth in subdivision one of section four hundred ninety-nine-dddd of\nthis title;\n  (b) an eligible building has not been in compliance at any time during\nthe compliance period with a requirement of this title or any rule\npromulgated hereunder;\n  (c) the solar electric generating system or electric energy storage\nequipment for which a tax abatement was granted has at any time during\nthe compliance period failed to meet any requirement for a solar\nelectric generating system or electric energy storage equipment pursuant\nto this title or any rule promulgated hereunder;\n  (d) the solar electric generating system or electric energy storage\nequipment has become a fire or safety hazard at any time during the\ncompliance period; or\n  (e) an application, certification, report or other document submitted\nby the applicant contains a false or misleading statement as to a\nmaterial fact or omits to state any material fact necessary in order to\nmake the statement therein not false or misleading.\n  2. The department of finance may revoke, in whole or in part, any tax\nabatement granted pursuant to this title whenever it has determined that\nan applicant has failed to comply with the continuing requirement set\nforth in subdivision two of section four hundred ninety-nine-dddd of\nthis title.\n  3. Where it has been determined by a designated agency, after notice\nand an opportunity to be heard, that any of the provisions of\nsubdivision one of this section have not been complied with, such\ndesignated agency shall so notify the department of finance no later\nthan the ninetieth day after the last day of the compliance period.\n  4. An applicant shall pay, with interest, such part of any tax\nabatement received pursuant to this title that represents the period of\nnon-compliance as determined by the designated agency or the department\nof finance, as the case may be. In addition, a designated agency may\ndeclare any applicant ineligible for future tax abatement pursuant to\nthis title if any application, certification, report or other document\nsubmitted by the applicant contains a false or misleading statement as\nto a material fact or omits to state any material fact necessary in\norder to make the statement therein not false or misleading.\n

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