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This entry was published on 2014-09-22
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SECTION 489-GGGGG
Administration of the benefit program
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 2-E
§ 489-ggggg. Administration of the benefit program. The department of
finance of any city having a population of one million or more persons
shall have, in addition to any other functions, powers and duties which
have been or may be conferred on it by law, the following functions,
powers and duties:

1. to publicize the availability of benefits pursuant to this title
for residential construction work or a combination of residential
construction work and commercial construction work;

2. to receive and review applications for certificates of eligibility
and issue such certificates where authorized pursuant to section four
hundred eighty-nine-ddddd of this title;

3. to receive evidence of expenditures made for construction, and
where such expenditures do not equal the amount required to qualify for
exemption from tax payments, to take appropriate action, including, but
not limited to, revoking benefits pursuant to this title;

4. to enter and inspect property to determine whether it is mixed-use
and to take appropriate action, including, but not limited to, revoking
benefits received pursuant to this title, whenever (a) twenty-five per
centum or less of the aggregate floor area of such property is being
used or held out for use as commercial, community facility or accessory
use space, or (b) such property, or any portion of such property, is
being used for a restricted activity;

5. to collect all real property taxes, with interest, due and owing as
a result of reduction, suspension, termination or revocation of any
exemption from taxes granted pursuant to this title;

6. to make and promulgate rules to carry out the purposes of this
title, including, but not limited to, rules requiring applicants to
publish notice of their applications, further defining aggregate floor
area, commercial purpose or use and residential purpose or use,
specifying the nature of work for which expenses may be included in the
minimum required expenditure, increasing the minimum required
expenditure, provided, however, that any rule increasing the minimum
required expenditure shall not apply to any person who is a recipient on
the effective date of such rule. Such rules may provide that benefits
pursuant to this title shall be reduced, suspended, terminated or
revoked if the recipient is found to have failed to cure violations of
the applicable building, fire, or air pollution control codes on the
property which is the subject of the certificate of eligibility. Such
rules shall define the circumstances under which benefits may be
reduced, suspended, terminated or revoked for such violations and
provide procedures whereby determinations to reduce, suspend, terminate,
revoke or reinstate such benefits shall be made. Such rules may provide
for reasonable administrative charges or fees necessary to defray
expenses in administering the benefit program provided by this title;

7. if, during the benefit period, any real property tax or water or
sewer charges due and payable with respect to property receiving an
exemption pursuant to this title shall remain unpaid for at least one
year following the date upon which such tax or charge became due and
payable, all exemptions granted pursuant to this title with respect to
such property shall be revoked unless within thirty days from the
mailing of a notice of revocation by the department of finance
satisfactory proof is presented to the department of finance that any
and all delinquent taxes and charges owing with respect to such property
as of the date of such notice have been paid in full or are currently
being paid in timely installments pursuant to a written agreement with
the department of finance or other appropriate agency. Any revocation
pursuant to this subdivision shall be effective with respect to real
property tax which became due and payable following the date of such
revocation.