[Adopted 1-11-1967 by L.L. No. 1-1967, approved 1-25-1967]
As used in this article, the following terms shall have the
meanings indicated:
A dust, fume, gas, mist, odor, smoke, vapor, pollen or any
combination thereof.
Any source at, from or by reason of which there is emitted
into the atmosphere any air contaminant, regardless of who the person
may be who owns or operates the building, premises or other property
in, at or on which such source is located or the facility, equipment
or other property by which the emission is caused or from which the
emission comes. Without limiting the generality of the foregoing,
this term includes all types of commercial and industrial plants and
works; heating and power plants and stations, shops and stores; buildings
and other structures of all types, including single- and multiple-family
residences, apartment houses, office buildings, public buildings,
hotels, restaurants, schools, hospitals, churches and other institutional
buildings, garages, vending and service locations and stations; incinerators
of all types, indoor and outdoor; and refuse dumps and piles.
Facilities which remove, reduce or render less noxious air
contaminants emitted from air contamination sources from a point immediately
preceding the point of such removal, reduction or rendering to the
point of discharge of air, meeting emission standards as established
by the Air Pollution Control Board, but excluding such facilities
installed for the primary purpose of salvaging materials which are
usable in the manufacturing process or are marketable and excluding
those facilities which rely for their efficacy on dilution, dispersion
or assimilation of air contaminants in the ambient air after emission.
Air pollution control facilities, where constructed or reconstructed
in order to comply with the provisions of the Public Health Law and
codes, rules, regulations, permits or orders issued pursuant thereto,
shall be exempt from taxation and special ad valorem levies to the
extent of any increase in value thereof by reason of such construction
or reconstruction.
Such air pollution control facilities shall not be entitled
to any exemption from taxation unless such facilities have been certified
by the Commissioner of Health or his designated representative, pursuant
to § 1277-a of the Public Health Law,[1] as complying with applicable provisions of the Public
Health Law and codes, rules, regulations, permits or orders issued
pursuant thereto.
[1]
Editor's Note: Said section was repealed by L.1972, c. 664,
§ 6, effective 9-1-1972.
Such exemption shall be applicable only to air pollution control
facilities which were constructed or reconstructed subsequent to September
1, 1966.
Such exemption from taxation shall be granted only upon an application
by the owner of such real property on a form prescribed by the State
Board of Equalization and Assessment. The applicant shall furnish
such information as such Board shall require. The original of such
application shall be filed with the Department of Assessment and Taxation
on or before the taxable status date of the City of Mount Vernon.
A copy of such application shall be filed simultaneously with said
State Board.
If the Assessor is satisfied that the applicant is entitled
to an exemption pursuant to this article, he shall approve the application
and such real property shall be exempt from taxation and special ad
valorem levies as herein provided.
The assessed value of any exemption granted pursuant to the
authority of this article shall be entered by the Assessor on the
portion of the assessment roll provided for property exempt from taxation.
This article shall take effect 45 days after its adoption.
