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This entry was published on 2014-09-22
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SECTION 27-0925
Local assessments on hazardous waste treatment, storage and disposal facilities
Environmental Conservation (ENV) CHAPTER 43-B, ARTICLE 27, TITLE 9
§ 27-0925. Local assessments on hazardous waste treatment, storage and

disposal facilities.

1. (a) Notwithstanding any other provisions of law to the contrary,
any city or town of this state, acting through its local legislative
body, is hereby authorized and empowered to adopt and amend local laws
imposing in any such city or town an annual assessment of not more than
four per centum of the gross receipts of any commercial hazardous waste
facility which is located in such city or town and may make provisions
for the collection thereof.

(b) In the event that a facility subject to local assessment pursuant
to this subdivision is located in more than one city or town, the total
annual assessment imposed shall not exceed four per centum of the gross
receipts. The maximum portion of assessment revenues allowed to the
cities or towns in such a situation shall be determined by multiplying
the maximum total of assessment liability which can be imposed on the
facility by the ratio of the population of the assessing city or town to
the total population of all the cities or towns in which the facility is
located. Population shall be based on the most recent census.

2. (a) (1) Notwithstanding any other provisions of law to the
contrary, any school district of this state, acting through its local
legislative body, is hereby authorized and empowered to adopt a
resolution imposing in any such school district an annual assessment of
not more than two per centum of the gross receipts of any commercial
hazardous waste facility which is located in such school district and
may make provisions for the collection thereof.

(2) Any school district whose boundaries are located within the town
or city in which a commercial hazardous waste facility is located shall
be entitled to a proportionate share of the annual assessment of the
gross receipts collected.

(3) The annual assessment revenues shall be allowed and distributed to
all school districts located in the town, or city in which the
commercial hazardous waste facility is located. The distribution of
annual assessment revenues among the school districts located in the
town or city where the facility is located shall be done on a
proportionate basis, based upon the number of students of each school
district residing in the town or city where the facility is located.

(4) The distribution from the school district collecting the annual
assessment revenue to any other district entitled to a proportionate
basis shall be made within sixty days of receipt of the annual
assessment revenues.

(b) In the event that a facility subject to local assessment pursuant
to this subdivision is located in more than one school district, the
total annual assessment imposed shall not exceed two per centum of the
gross receipts.

3. The term "gross receipts" as used in this section means all
receipts from the provision of hazardous waste management services
attributable to a particular industrial hazardous waste treatment
storage and disposal facility without deduction therefor due to the cost
of materials or equipment used, labor or services or other costs,
interest or discount paid or any other expense whatsoever; provided,
however, that as used in this section, gross receipts shall not include
any amounts collected or paid pursuant to section 27-0923 of this title.

4. An assessment imposed pursuant to this section shall be in addition
to any and all other assessments, taxes, agreements or contracts.