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sion (a) of this section, the announcing by such commissioner, agent employee of his or her presence and the display of his or her identification to such person or to any officer or employee of such person, such commissioner, employee or agent may, during the hours that such premises are open for business, enter and walk about the portion of the premises in such a county where such person required to collect tax provides such service of parking, garaging or storing for motor vehicles. Such person and the officers and employees of such persons shall not interfere with the commissioner or such employee or agent when such commissioner, ployee or agent enters and walks about such premises to observe or record the make, model and license plate number of any vehicle parked, entering, exiting or being operated within such premises, the length of time such vehicle is on such premises, the true motor vehicle capacity of the premises, and the series of tickets or other memoranda, and their numbers, being issued at the time of the observation or recording. Such entering and walking about and such observation and recording are to be performed only in connection with an examination of a return, report or schedule, or entry thereon, of such person required to be filed under or pursuant to articles twenty-eight and twenty-nine of this chapter or in connection with the liability of such person for tax required to be shown on such return, report or schedule, or during the consideration of the initiation of such an examination. Nothing in this section shall authorize or be construed to authorize a forced entry into the premises; 8 search of the premises, with or without a warrant; the entry into any vehicle or compartment or container thereof, whether locked or unlocked; the seizure of any person, property, books, records, documents or other matter or thing; or the use of any information obtained by such observation or recording in any civil or criminal proceeding. Provided, however, that: (1) any such information may be used to assess, determine, fix, collect, enforce or administer any tax, fee, penalty or interest imposed on the person required to collect tax, described in subdivision (a) of this section, under or pursuant to articles twenty-eight and twenty-nine of this chapter; and (2) may be used in the prosecution any crime or offense related thereto pursuant to articles twenty-eight and twenty-nine of this chapter or the penal law where such information was obtained either as a result of the entry and walking about of an area as to which the person required to collect the tax has по reasonable expectation of privacy or as a result of a lawful investigative procedure other than the entry and walking about authorized pursuant to this subdivision. Such entry and walking about shall be sought and made only during the hours that such premises are open for business. The commissioner of taxation and finance, such employee of the department and such agent of the commissioner or such department shall not be required to give notice to such person or such person's representative of an intent to enter the premises prior to the time that such commissioner, employee or agent arrives at such person's premises.

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(e) Every person described in subdivision (a) of this section shall, upon receipt of a certificate of authority and on an annual basis thereafter, provided such person periodically re-registers and remains in possession of such certificate of authority, receive from the commissioner a copy of subdivision (d) of this section, a copy of all rules and regulations adopted thereunder, and a written explanation of the power of the commissioner of taxation and finance to enter and walk about and the limitations thereon. Provided, however, that absence of notice will not constitute a defense in any proceeding brought under this chapter.

(f) The commissioner shall prepare, have printed and distribute to every person described in subdivision (a) of this section, a sign or poster that provides notice that the premises of such person are subject to periodic inspections by the department for purposes of enforcing this article. Such sign or poster must have conspicuous lettering in at least seventy-two point bold face type, except that such sign or poster shall be captioned with the word "notice" in at least two inch lettering. Such person shall prominently display such sign or poster in each place of business where such person provides parking, parking, garaging or storing

services.

(g) An organization described in subdivision (a) of section eleven hundred sixteen of this article shall be exempt from the requirements of this section. Nothing in this subdivision shall be construed to exempt any other person from the requirements of this section, whether or not such other person operates a garage, parking or other place of business or sells the services of providing parking, garaging or storing for

motor vehicles for or on behalf of such an organization or on the property of such an organization.

(h) The failure of any person described in subdivision (a) of this section to keep any of the records required to be kept by such person in the manner provided for any portion of the period during which tax can be determined or the inability of the commissioner or any authorized employee of the department, or agent of either of them, to enter and walk about such person's premises for the purposes described in subdivision (d) of this section due to such person's lack of cooperation or interference in affording such entering and walking about for such purposes shall be sufficient grounds under subdivision (a) of section eleven hundred thirty-eight of this article for the commissioner to estimate on the basis of such external indices selected by the commissioner the amount of tax that is due from such person.

(i) The commissioner shall promulgate rules and regulations necessary to implement the provisions of this section.

(j) The commissioner, by regulation, shall establish procedures designed to require implementation of subdivision (d) of this section in a manner that will not unreasonably interfere with the operation of the person described in subdivision (a) of this section, with respect to such person providing the service of parking, garaging or storing of motor vehicles. Such regulations shall take into account reasonable time periods for such commissioner, agent or employee to arrive at the premises of such person.

(k) If a person described in subdivision (a) of this section can demonstrate to the satisfaction of the commissioner that due to the limited annual liability incurred under this article, the provisions of this section create undue hardship for such person, then such person shall not be required to comply with the provisions of this section; provided, however, that such person must comply with such other recordkeeping requirements as the commissioner may require. The commissioner shall establish general rules for which such hardship can be claimed.

§ 2. Section 1145 of the tax law is amended by adding a new subdivision (g) to read as follows: (8) (1) Any person failing to keep any of the additional records required to be kept pursuant to section eleven hundred forty-two-A of this article, shall, in addition to any other penalty provided in this article or otherwise imposed by law, be subject to a penalty in an amount not to exceed five hundred dollars where such records have not been kept for a month or part thereof. Such penalty for failure to keep such records shall not be imposed and collected more than once for any such failure to keep records for such month or part thereof.

(2) Any person described in subdivision (a) of section eleven hundred forty-two-A of this chapter who fails to consent to the entering and walking about for the purposes described in such section, or who interferes with the commissioner or any authorized employee of the department, or the agent of either of them, with respect to entering and walking about for the purposes described in such section, or whose employee fails to consent or interferes with such entering and walking about for the purposes described in such section, shall, in addition to any other penalty provided in this article or otherwise' imposed by law, be subject to a penalty in an amount not to exceed five hundred dollars for the first day of such failure to consent or the first day of such interference. Each subsequent day any such failure to consent to or interference with such entering and walking about shall occur shall be subject to an additional penalty not to exceed one thousand dollars. In no event, shall such penalties exceed ten thousand dollars in the aggregate.

(3) If the commissioner determines that such failure to keep such records described in paragraph one of this subdivision or that such failure to consent to or such interference with the entering and walking about described in paragraph two of this subdivision was due to reasonable cause and not due to willful neglect, the commissioner shall remit all or any part of such penalty. Such penalties shall be paid and disposed of in the same manner as other revenues from this article. Such penalties shall be determined, assessed, collected, paid and enforced in the same manner as the tax imposed by this article and all the provisions of this article relating to tax shall be deemed also to apply to the penalties imposed by this subdivision.

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

§ 3. Subdivision (p) of section 1817 of the tax law is relettered subdivision (q) and a new subdivision (p) is added to read as follows:

(p) Any person described in subdivision (a) of section eleven hundred forty-two-A of this chapter who willfully fails to include all information required under such section on a ticket or other memorandum as described in such section shall be guilty of a misdemeanor.

§ 4. If any provision of this act or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid or unconstitutional, such judgment shall not affect, impair or invalidate the remainder thereof but shall be confined in its operation to the provision thereof directly involved in the controversy in which such judgment shall have been rendered.

§ 5. On or before January 1, 1995, the commissioner of taxation and finance shall submit a report to the governor, the chairman of the senate finance committee and the chairman of the assembly ways and means committee describing voluntary compliance with the provisions specified in section 1142-A of the tax law and evaluating the effectiveness of this section in attaining greater tax revenues and better tax information.

§ 6. This act shall take effect December 1, 1992; provided, however, that any rules or regulations necessary for the timely implementation of the provisions of this act on its effective date may be promulgated and any procedures, forms, or instructions necessary for such implementation may be adopted and issued on or before October 1, 1992.

CHAPTER 811

AN ACT to amend the private housing finance law, in relation to loans to owners of multiple dwellings

Became a law August 7, 1992, with the approval of the Governor.
Passed by a majority vote, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivision 1 of section 401 of the private housing finance law is amended by adding a new paragraph c to read as follows:

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c. The term "existing multiple dwelling" shall also mean a not-forprofit institution with sleeping accommodations exclusively for permaresidential purposes or any building in existence on the date upon which an application for a loan pursuant to this article is received by the agency which is intended to be converted to a not-for-profit institution with sleeping accommodations exclusively for permanent residential purposes.

§ 2.

This act shall take effect immediately.

AN

CHAPTER 812

ACT to amend the real property tax law, in relation to the rehabilitation of certain multiple dwellings used for single room occupancy Became a law August 7, 1992, with the approval of the Governor. Passed by a majority vote, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subparagraph (xvi) of paragraph b of subdivision 1 of section 488-a of the real property tax law, as amended by chapter 935 of the laws of 1981, is amended to read as follows:

(xvi) improvements unique to congregate living facilities, as defined by rules and regulations promulgated by the local housing agency, pursuant to subdivision [eight] seven of this section; and

§ 2. Paragraph d of subdivision 1 of section 488-a of the real property tax law, as added by chapter 851 of the laws of 1980, is amended to read as follows:

d. "Permanent resident". Permanent resident shall mean a person who has resided in eligible real property for six months or more, [or] has a lease with a term of six or more months, or has requested a lease pursuant to the provisions of the rent stabilization code for housing commodations located in hotels.

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§ 3. Paragraph (iii) of subdivision 3 of section 488-a of the real property tax law, as added by chapter 851 of the laws of 1980, is

amended to read as follows:

(iii) the exemption [shall] may commence no sooner than the [first quarterly tax bill] July First following the filing with the local agency responsiblē for real property tax assessment of a certification of eligibility issued by the local housing agency for such exemption; provided, however, that if the rehabilitation is carried out with sub

stantial government assistance as part of a program for affordable housing, the exemption may commence no sooner than the July first following the commencement of construction of eligible improvements;

§ 4. Paragraph (vi) of subdivision 3 of section 488-a of the real property tax law, as amended by chapter 745 of the laws of 1990, is amended to read as follows:

to

(vi) except in the case of eligible real property which is receiving or has received assistance pursuant to a governmental rent subsidy program, or which is owned by a not-for-profit corporation or by a wholly Owned subsidiary of a not-for-profit corporation and which is receiving or has received assistance pursuant a governmental loan subsidy program, as defined by the rules and regulations promulgated by the local housing agency, pursuant to subdivision [eight] seven of this section, for the construction of eligible improvements, the initial rent, after completion of eligible improvements, for ninety percent of the total number of dwelling units occupied by permanent residents in a class A or class B multiple dwelling other than apartments shall not exceed the greater of either the amount of any governmental rental assistance received by an Occupant or seventy-five percent of the rent which is permitted to be charged for zero-bedroom units on the moderate rehabilitation fair market rent schedule as determined by the United States department of housing and urban development for the housing assistance payments program under section eight of the national housing act; § 5. The opening paragraph of subdivision 4 of section 488-a of the real property tax law as amended by chapter 633 of the laws of 1987, is amended to read as follows:

Eligible real property which qualifies for exemption from taxation for local purposes for eligible improvements shall also be eligible for an [annual] abatement of real property taxes in an amount no greater than twelve and one-half percent of the reasonable cost of eligible improvements certified by the local housing agency, [commencing] which abatement may commence on the first day of the first tax quarter following the filing with the local agency responsible for real property tax assessment of a certification of eligibility issued by the local housing agency for such abatement; provided, however that if the rehabilitation is carried out with substantial government assistance as part of a program for affordable housing the abatement may commence no sooner than the first day of the first tax quarter following the commencement of construction of eligible improvements, provided that:

§ 6. Paragraph (ii) of subdivision 5 of section 488-a of the real property tax law, as amended by chapter 633 of the laws of 1987, is

amended to read as follows:

(ii) all dwelling units [occupied by permanent residents], except owner occupied units, shall be subject to the emergency housing rent control law or the local emergency housing rent control act, or the emergency tenant protection act of nineteen seventy-four, or any local laws enacted pursuant thereto, [including] or the [hotel] rent stabilization law of nineteen hundred sixty-nine; provided, however that the department of housing preservation and development may exempt from this EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

requirement dwelling units that are not occupied by permanent residents in those buildings owned by a not-for-profit corporation or by a wholly, owned subsidiary of a not-for-profit corporation and which are improved with the aid of a rehabilitation loan from any governmental agency or instrumentality or operated pursuant to a contract with a governmental

entity;

§ 7. Paragraph (iv) of subdivision 5 of section 488-a of the real property tax law, as amended by chapter 633 of the laws of 1987, is

amended and a new paragraph (v) is added to read as follows:

a

(iv) the eligible improvements shall not be used as the basis for any application for rent increases and the owner shall file a statement to such effect with the local housing agency and with any applicable rent agency, provided, however, that rents of units improved with the aid of rehabilitation loan from any governmental agency or instrumentality may within the limitations established by this section be increased pursuant to the rules and regulations of the local housing agency[.]; and (v) а minimum of seventy-five percent of the dwelling units shall be rental units occupied by permanent residents, provided, however, that the local housing agency may exempt from this requirement those buildings improved with the aid of a rehabilitation loan from any government agency or instrumentality or operated pursuant to a contract with a governmental entity.

§ 8. Section 488-a of the real property tax law is amended by adding a new subdivision 8 to read as follows:

8. Annual certification. During the period of tax exemption or abatement pursuant to this section, the owner shall submit an annual certification to the local housing agency in a form to be prescribed by such agency. Failure to submit such certification may result in revocation of benefits. Such certification shall include the following:

(i) the total number of dwelling units within the eligible real property and the number of dwelling units occupied by permanent residents;

(ii) the number of dwelling units subject to the provisions of the emergency housing rent control act, the emergency tenant protection act of nineteen seventy-four or any local laws enacted pursuant thereto, the emergency housing rent control law or the rent stabilization law of nineteen hundred sixty-nine; and

(iii) all such other information required by the local housing agency. § 9. This act shall take effect immediately and shall be deemed to have been in full force and effect on and after January 6, 1992.

CHAPTER 813

AN ACT to amend the New York city charter and the administrative code of the city of New York, in relation to the duties and obligations of property owner with respect to sidewalk flags, vacant lots, sunken lots and raised lots

the

Became a law August 7, 1992, with the approval of the Governor. Passed on Home Rule request pursuant to Article IX, section 2(b) (2) of Constitution by a majority vote, three-fifths being present.

The

People of the State of New York, represented in Senate and Assem

bly, do enact as follows:

Section 1. Subdivision a of section 2903 of the New York city charter is amended by adding a new paragraph 18 to read as follows:

(18) upon receipt of a complaint in the appropriate borough office of the department concerning a measurement error, incorrect property assessment, or that the property qualifies for local law sixty-seven, the borough office shall notify the property owner, within ten business days, in writing, where appropriate, that all records will be reviewed and the results will be sent, if applicable, to the sidewalk assessment review board within the the department for review within thirty days of receipt of the complaint. The property owner may schedule an appointment in the appropriate borough office of the department to review that property owner's records. The appropriate borough office shall notify

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