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This entry was published on 2019-01-04
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SECTION 499-FFFF
Enforcement and administration
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 4-C
§ 499-ffff. Enforcement and administration. 1. The department of
finance shall have, in addition to any other functions, powers and
duties that have been or may be conferred on it by law, the following
functions, powers and duties to be exercised in accordance with this
title:

(a) to apply a tax abatement;

(b) to revoke all or part of any such tax abatement;

(c) to make and promulgate rules to carry out the purposes of this
title; and

(d) any other function, power or duty necessarily implied by this
title.

2. A designated agency shall have, in addition to any other functions,
powers and duties that have been or may be conferred on it by law, the
following functions, powers and duties to be exercised in accordance
with this title:

(a) to receive, review, approve and deny applications for tax
abatement;

(b) to inspect solar electric generating systems or electric energy
storage equipment and any related structures and equipment;

(c) to establish permit or certification requirements to determine
when the solar electric generating system or electric energy storage
equipment has been placed in service, such as certification by an
architect, engineer or other certified or licensed professional whom a
designated agency designates by rule;

(d) to establish guidance and procedures for determining or certifying
eligible solar electric generating system or electric energy storage
equipment expenditures;

(e) to prescribe forms and make and promulgate rules to carry out the
purposes of this title;

(f) to make the determinations provided for in sections four hundred
ninety-nine-cccc and four hundred ninety-nine-eeee of this title and to
notify the department of finance of such determinations; and

(g) any other function, power or duty necessarily implied by this
title.

3. If a designated agency determines that an architect or engineer or
other certified or licensed professional whom a designated agency
designates by rule, in making any certification under this title or any
rule promulgated hereunder, engaged in professional misconduct, then
such department shall so inform the education department or other
appropriate certifying or licensing authority.

4. A designated agency may provide for reasonable administrative
charges or fees necessary to defray expenses of administering the tax
abatement program established by this title.

5. A designated agency and the department of finance shall establish
procedures that are necessary or appropriate for (a) the timely
notification to the department of finance by a designated agency of an
approval of an application for tax abatement or of any noncompliance
pursuant to section four hundred ninety-nine-eeee of this title and (b)
any other interagency coordination to facilitate the purposes of this
title.