New York Tax Code § 1224

Prior rights assigned counties and cities
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§ 1224. Prior rights assigned counties and cities. (a) Where a county\ncontains one or more cities of less than one million, such county shall\nhave prior right to impose:\n  (1) any or all of the taxes described in subdivisions (c), (d) and (e)\nof section twelve hundred one, as authorized by section twelve hundred\ntwo.\n  (2) all of the taxes described in article twenty-eight as authorized\nby subdivision (a) of section twelve hundred ten, to the extent of\none-half the maximum rates authorized under such subdivision, except as\notherwise provided in this section.\n  (b) Each city in such a county shall have prior right to impose:\n  (1) any or all of the taxes described in subdivisions (b), (d), (e)\nand (f) of section eleven hundred five, and, where the tax described in\nsubdivision (b) of section eleven hundred five is imposed, all of the\ntaxes described in clauses (E), (G) and (H) of subdivision (a) of\nsection eleven hundred ten of this chapter, as authorized by subdivision\n(b) of section twelve hundred ten of this article.\n  (2) all of the taxes described in article twenty-eight as authorized\nby subdivision (a) of section twelve hundred ten, or by section twelve\nhundred eleven, to the extent of one-half the maximum aggregate rates\nauthorized under such subdivision (a) and such section twelve hundred\neleven, except as otherwise provided in this section.\n  (c) However, where a county containing a city with a population of one\nhundred twenty-five thousand or more imposes all of the taxes described\nin article twenty-eight as authorized by subdivision (a) of section\ntwelve hundred ten (1) for county purposes and (2) for educational\npurposes or for allocation and distribution to cities and the area\noutside cities, in accordance with section twelve hundred sixty-two, the\ncounty shall have the prior right to impose such taxes for county\npurposes at not to exceed one-third of the maximum rate authorized under\nsubdivision (a) of section twelve hundred ten and prior right to impose\nsuch taxes for educational purposes or for such allocation and\ndistribution, or both, at not to exceed one-third of such maximum rate.\nIn such event, a city in the county shall have prior right to impose\nsuch taxes at not to exceed one-third of such maximum rate.\n  (c-1) Notwithstanding any other provision of law: (1) Where a county\ncontaining one or more cities with a population of less than one million\nhas elected the exemption for residential solar energy systems equipment\nand electricity provided in subdivision (ee) of section eleven hundred\nfifteen of this chapter, the exemption for commercial solar energy\nsystems equipment and electricity provided in subdivision (ii) of such\nsection eleven hundred fifteen, or both such exemptions, a city within\nsuch county shall have the prior right to impose tax on such exempt\nequipment and/or electricity to the extent of one half of the maximum\nrates authorized under subdivision (a) of section twelve hundred ten of\nthis article;\n  (2) Where a city of less than one million has elected the exemption\nfor residential solar energy systems equipment and electricity provided\nin subdivision (ee) of section eleven hundred fifteen of this chapter,\nthe exemption for commercial solar energy systems equipment and\nelectricity provided in subdivision (ii) of such section eleven hundred\nfifteen, or both such exemptions, the county in which such city is\nlocated shall have the prior right to impose tax on such exempt\nequipment and/or electricity to the extent of one half of the maximum\nrates authorized under subdivision (a) of section twelve hundred ten of\nthis article.\n  (c-2) Notwithstanding any other provision of law: (1) Where a county\ncontaining one or more cities with a population of less than one million\nhas elected the exemption for commercial fuel cell electricity\ngenerating systems equipment and electricity generated by such equipment\nprovided in subdivision (kk) of such s

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