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CHAPTER 574

AN ACT to amend the tax law, in relation to authorizing the county of

Albany to increase the rate of sales and compensating use taxes

Became a law July 24, 1992, with the approval of the Governor. Passed on Home Rule request pursuant to Article Ix, section 2(b) (2) of the Constitution by a majority vote, three-fifths being present.

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

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Section 1. The opening paragraph of section 1210 of the tax law, as amended by chapter 2 of the laws of 1992, is amended to read as follows: Notwithstanding any

any other provision of law to the contrary, but subject to the limitations and exemptions in part II of this article, any city in this state

county in this state, except a county wholly within a city, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing in any such city or county the following taxes at the rate of one-half, one, one and one-half, two, two and one-half or three percent, provided, however, that for the period beginning June first, nineteen hundred seventy-four and ending June thirtieth, nineteen hundred seventy-five,, any such city having a population of

million or more is hereby authorized and empowered to adopt and amend local laws imposing such taxes in any such city, at the rate of four percent and, provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend' local laws imposing such taxes: (i) at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning. June first, nineteen hundred eighty-three and ending December thirty-first, nineteen hundred eighty-five; and (ii) at a which is three-quarters percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six and ending December thirty-first, nineteen hundred ninety-three subject to the limitation set forth in section twelve hundred sixty-two-e of this chapter, and provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half. percent additional to the three percent rate authorized above in this paragraph and which is additional to the three-quarters percent rate also authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the county of Erie is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this

paragraph for such county for: (i) the period beginning March first, nineteen hun; dred eighty-five and ending December thirty-first, nineteen

hundred eighty-seven; and (ii) the period beginning January, tenth, nineteen hundred éighty-eight and ending February twenty-eighth, nineteen hundred ninety-three and provided further, however, that the county of Cattarau; gus is hereby further authorized and empowered to adopt and amend local laws resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this

paragraph for such county for the period beginning March first, nineteen hundred eighty-six and ending February twenty-eighth, nineteen hundred ninetyfour, and provided further, however, that the county of Allegany is hereby further authorized and empowered' to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning December first, nineteen hundred eighty-six and ending November thirtieth, nineteen hundred ninety-two, and provided further, however, that the county of Albany is hereby further authorized and empowered to adopt and amend local laws, ordinances

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or resolutions imposing such taxes at a rate which is one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning September first, nineteen hundred
ninety-two and ending August thirty-first, nineteen hundred ninety-
three, and provided further, however,

that the county of Suffolk is
hereby further authorized and empowered to adopt and amend local laws or
resolutions imposing such taxes at a rate which is one-half percent ad-
ditional to the three percent rate authorized above in this

this paragraph
for such county for the period beginning, September first, nineteen hun-
dred ninety-one and ending December thirty-first, nineteen hundred
ninety-three, and provided further, however, that the city of Yonkers is
hereby further authorized and empowered to adopt and amend local laws
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such city, (The
maximum rate referred to in section twelve hundred twenty-four shall be
calculated without reference to such one percent additional rate
authorized for Yonkers and the counties of Erie, Cattaraugus [and],
Allegany and Albany:), and provided further, however, that the city of
Mount Vernon is hereby further authorized and empowered to adopt and
amend local laws imposing such taxes at a rate which is one percent ad-
ditional to the three percent rate authorized above in this paragraph
for such city (The maximum rate referred to in section twelve hundred
twenty-four shall be calculated without reference to such one percent
additional rate authorized for Mount Vernon. ), and provided further,
however, that the city of Rome is hereby further authorized and empow-
ered to adopt and amend' local laws, ordinances or resolutions imposing
such taxes at rate which is one-quarter percent additional to the
three percent rate authorized above in this paragraph for such city for
the period beginning September first, nineteen hundred ninety and ending
August thirty-first, two thousand (The maximum rate referred to in
tion twelve hundred' twenty-four shall be calculated without reference to
such one-quarter of one percent additional rate authorized for Rome. ),
and provided further, however, that if the county of Dutchess, the
county of Orange or the county of Rockland withdraws from the metropoli-
tan commuter transportation district pursuant to section twelve hundred
seventy-nine-b of the public authorities law, such county is hereby
authorized and empowered, in the alternative, to adopt and amend local
laws, ordinances or resolutions imposing such taxes at the rate of one-
halfthree-quarters, one, one and one-quarter, one and one-half, one
and three-quarters, two, two and one-quarter, two and one-half, two and
three-quarters,

three or three and one-quarter percent if the revenues
from a one-quarter percent rate of such tax are required by such local
laws, ordinances or resolutions to be set aside for mass transportation
purposes, such taxes to be administered, collected and distributed by
the commissioner of taxation and finance as provided in subpart B of
part III and in part IV of this article:

§ 2. Section 1223 of the tax law, as amended by chapter 769 of the laws of 1990, is amended to read as follows:

§ 1223. Limitations on rates. No transaction taxable under sections
twelve hundred two through twelve hundred four shall be taxed pursuant
to this article by any county or by any, city located therein, or by
both, at an aggregate rate in excess of the highest rate set forth in
the applicable subdivision of section twelve hundred one of this [act]
article or, in the case of any taxes imposed pursuant to the authority
of section'twelve hundred ten or twelve hundred eleven (other than taxes
imposed by a city having a population of one million

for the
limited period provided in section twelve hundred ten or pursuant to
subdivision (h) of section twelve hundred ten or by the counties of Nas-
twelve hundred ten) at a rate' in excess of three percent,
sau, Erie, Cattaraugus [or], Allegany or Albany as provided in section

except
in the city of Yonkers and in the city of Mount Vernon,, the rate may not
be in excess of four percent and in the city of Rome, the rate may not
be in excess

of three and one-quarter percent and except that in the
city of Poughkeepsie in the county of Dutchess, if such county withdraws
from the metropolitan commuter transportation district pursuant to sec-
fion twelve hundred seventy-nine-b of the public authorities law and if
the revenues from a one-quarter percent rate of such tax imposed by such
county, pursuant to the authority of section twelve hundred ten of this
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article, are required by local laws, ordinances or resolutions to be set aside for mass transportation purposes, the rate may not be in excess of three and one-quarter percent. If transaction is taxed by both a county and a city, the rate of tax on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty-four, shall be deemed to be reduced (or the entire tax eliminated, if necessary) to the extent necessary to comply with the foregoing requirement. A tax imposed by a county upon any transaction, to the extent that it would require a reduction in any tax rate imposed thereon by a city, shall not become effective in respect to any transaction taxed by such city (or in respect of other similar transactions outside of the city which, if occurring in such city, would be subject to such city tax) before the commencement of the city's next succeeding fiscal year and then only if the county shall have given notice to such city of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided however that the local legislative body of such city may waive the requirement of such notice and the postponement of the effective date of such tax. A city tax upon any transaction, to the extent that it would require a reduction in any tax rate imposed by a county thereon, shall not become effective in respect of any transaction taxed by such county before the commencement of the county's next succeeding fiscal year and then only if the city, shall have given notice to such county of its imposition of a tax on such transaction at least six months prior to the commencement of

such fiscal year, provided, however, that the local legislative body of such county may waive the requirement of such notice and postponement of the effective date of such tax. However, whether or not the six months' notice requirement provided in this section has been waived, a tax imposed pursuant to the authority of section twelve hundred ten or twelve hundred

eleven shall still be subject to the requirements provided for in the first three sentences of subdivision (d) of such sections and in subdivision (e) of such sections.

§ 3. Subdivision (j) of section 1224 of the tax law, as relettered by chapter 769 of the laws of 1990, is relettered subdivision (k) and a new subdivision (j) is added to read as follows:

(j) The county of Albany shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The max, imun three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Albany is authorized and empowered to adopt pursuant to section twelve hundred ten.

§ 4. Notwithstanding any other provision of law to the contrary, any local law, ordinance or resolution enacted or amended by the county Albany to increase the rate of tax as authorized by this act shall take effect in accordance with the provisions of subdivision (d) of section 1210 of the tax law, except that the minimum notice requirements to the commissioner of taxation and finance shall be deemed to have been plied with upon the mailing of a certified copy of such local law, ordinance or resolution, by registered mail to the commissioner of taxation and finance at his office in Albany on or before August 1, 1992.

§ 5. Notwithstanding any inconsistent provision of law, if the county of Albany imposes the additional one percent rate of sales and compensating taxes authorized by section one of this act for any portion of the period during which the county, is so authorized to impose such additional percent rate of such taxes, then such county of Albany shall allocate and distribute quarterly to the cities and the area in the county outside the cities the same proportion of net collections at: tributable to such additional one percent rate of such taxes

such county, is allocating and distributing the net collections from the county's three percent rate of such taxes as of the date this act shall have become a law, and such portion of net collections attributable to such additional one percent rate of such taxes shall be allocated and distributed to the towns and villages in such county in the same manner as the net collections attributable to such county's three percent

rate of such taxes are allocated and distributed to such towns and villages

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as of the date this act shall have become a law. In the event that

any city in the county of Albany exercises its prior right to impose tax pursuant to section 1224 of the tax law, then the county of Albany shall not be required to allocate and distribute net collections in accordance with the previous sentence for any period of time during which any such city tax is in effect.

6. This act shall take effect immediately.

CHAPTER 575

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(See REPEAL NOTE at end of Chapter.)

ion of

AN ACT to amend the public health law, in relation to penalties imposed
upon medical facilities for failure to submit certain information and
to repeal subdivision 8 of section 2807 of the public health law
relating to conditions for certification or approval of hospital rate
schedules

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Became a law July 24, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present.

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

Section 1. The public health law is amended by adding a new section
12-d to read as follows:

§ 12-d. Filing of certain information by medical facilities. 1. In the
event a medical facility fails to file the required financial and sta-
tistical reports,

or specific additional data related to the rate setțing process, on or before the prescribed due dates, or as the same may be extended by the commissioner, the commissioner shall reduce the current rate established pursuant

to Title XIX of the Federal Social Security Act, by up to two percent for a period beginning on the first day of the calendar "month following the

original due date of the
required reports or additional data and continuing until the last day of
the calendar month in which said reports or data are filed.

2. If the financial and statistical reports required by this section
are determined by the commissioner to be incomplete, inaccurate or in-
correct, the medical facility will have thirty days from the date of
receipt of notification to provide the corrected additional
Failure to file the corrected or additional data that was previously
required within such thirty day period, or as the same may be extended
by the commissioner, shall result in a reduction of the current rate in
accordance with subdivision one of this section.

3. For purposes of this section, "specific additional data related to
the rate setting process", shall mean those for use in a wage geographic
differential survey, a peer grouping data survey and a medical supplies
survey, and a malpractice insurance survey, as well as other information
intended for in establishing rates. The commissioner shall supply
each medical facility with preliminary information concerning

the data
that will be required prior to the start of each rate period. Failure to
file such additional data within thirty days from the date of receipt of
notification to supply such information, or as the same may be extended
by the commissioner, shall result in a reduction of the current rate in
accordance with subdivision one of this section.

4. For the purposes of this section, "medical facility" shall mean a
residential health care facility, general hospital, free-standing, ambu -
latory care facility, diagnostic and/or treatment center and clinic
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authorized under article twenty-eight of this chapter, and a certified home health agency and long term home health care program authorized under article thirty-six of this chapter.

§ 2. Subdivision 8 of section 2807 of the public health law is repealed.

§ 3. This act shall take effect immediately.

REPEAL NOTE. -Subdivision 8 of section 2807 of the public health law, proposed to be repealed by section two of this act, requires hospitals to

comply with all reporting requirements prior to their rates of reimbursement being certified by the commissioner of health.

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CHAPTER 576

AN ACT to authorize the conveyance of certain state lands to the North

ern New York Agricultural Historical Society in exchange for lands to be incorporated into the Perch River Wildlife Management Area

Became a law July 24, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present.

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

Section 1. Notwithstanding the provisions of any other law to the contrary, the commissioner of environmental conservation is hereby authorized

to enter into contract, on behalf of and in the name of the state, for the conveyance of fee title to a parcel of land in the town of Orleans, county of Jefferson, as more fully described in section two of this act, to the Northern New York Agricultural Historical Society, in exchange for lands more fully described in section three of this act.

§ 2. The lands authorized to be conveyed pursuant to section one of this act are bounded and described as follows:

ALL THAT CERTAIN TRACT OR PARCEL OF LAND situated in Lot 86, Penet Square, Town of Orleans, Jefferson County, and being, a 14.98-acre parcel located in the northeast corner of lands acquired by The People of the State of New York by the Warranty deed from James H. Riches and

Martha M. Riches dated September 17, 1964 and recorded October 1, 1964 at Book 758 of Deeds, page 261, said parcel being bounded and described follows:

BEGINNING at a point in the centerline of Carter Street, said point being S 83° 43' 08" E a distance of 635. 32 feet from a Parker-Kalon Nail found at the centerline intersection of Carter Street and County Route 180, and runs thence along the centerline of Carter Street

S 83° 43'08" E 264. 24 feet to a point; thence along the westerly line of lands N/F of RICHES (Liber 760 of Deeds, Page 586) and generally along a stone wall

S 05° 23' 19" W passing over a 1" iron pipe set at 24. 75 feet for a total distance of 597.97 feet to a l" iron pipe set in a stone wall at an

intersection with wire fence; thence through the lands of the Grantor the following three (3) courses and distances namely: 1) S 52° 54' 19" W

passing over a 1" iron pipe set at 89.49 feet (being the southwest corner of a 66 foot wide right-of-way) and continuing

for total distance of 586.86 feet to a l" iron pipe set in a fenceline;

2) S 860 58' 19" W 442.45 feet a l" iron pipe set in a tree line;

3) N 070 22' 12" W 359.55 feet to a l" iron pipe set in a wire fence and stone wall intersection and at the southeast' corner of lands N/F of BATY (Liber 863, Page 716);

thence along, said BATY and generally along a wire fence

N 22° 03' 45" W 62. 69 feet to an iron pipe found at the southwest cor; ner of lands N/F of the Northern New York Agricultural Historical

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