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satisfaction thereof. Except as provided in paragraph (d) of subdivision one of section eleven hundred ninety-eight-e of this article, upon termination of the existence of the authority, all of thé rights and properties of the authority then remaining shall pass to and vest in the ttowns) municipalities within the district. Such property shall be apportioned and distributed so each (town] municipality shall receive the property located within its boundaries.

8. In addition to any powers granted to it by law, the governing body of each of the [towns] municipalities within the district, from time to time, may appropriate sums of money to defray project costs or any

y other costs and expenses of the authority. Subject to the rights of bondhold,

each governing body may determine if the moneys so appropriated shall be subject to repayment by the authority to the towns] municipalities, and in such event,

the manner and time or times for such repayment.

11. It is hereby determined and declared that the authority and the carrying out of its powers, purposes and duties are in all respects for the benefit of the people of the [towns] municipalities within the dis. trict and state, for the

the improvement of their health, welfare and prosperity and that the said purposes are public purposes and that the authority is and will be performing an essential governmental function in the exercise of the powers conferred upon it by this title.

§ 3. This act shall take effect immediately.

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CHAPTER 741

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

Lockport, Niagara county, to impose hotel or motel taxes
Became a law July 31, 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 Assem-
bly, do enact as follows:

Section 1. The tax law is amended by adding a new section 1202-0 to read as follows: § 1202-0. Hotel

motel taxes

in the city of Lockport, Niagara county. (1) Notwithstanding any other provisions of law to the contrary, the city of Lockport, Niagará county is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax, in addition to any other tax authorized and imposed pursuant to this article such as the legislature has or would have the power and authority to impose upon persons occupying hotel or motel rooms in such county. For the purposes of this section, the term "hotel" or "motel" shall mean and include any facility providing lodging on an overnight basis and shall include those facilities designated and commonly known as "bed and breakfast", inns, and tourist homes.

The rates of such tax shall not exceed three percent of the per diem rental rate for each room, provided, however, that such tax shall not be applicable to

permanent resident of a hotel or motel. For the purposes of this section the term "permanent resident" shall mean a

person occupying any

or rooms in a hotel or motel for at least fourteen consecutive days.

(2) Such tax may be collected and administered by the city treasurer or other fiscal officers of the city of Lockport by such means and in such manner as other taxes which are now collected and administered by such officers or as otherwise may be provided by such local law.

(3) Such local laws may provide that any tax imposed shall be paid by the person liable therefor to the owner of the hotel or motel cupied to the person entitled to be paid the rent or charge for the hotel or motel room occupied for and on account of the city of Lockport imposing the tax and that such owner or person entitled to be paid the rent or charge shall be liable for the collection and payment of the tax; and that such owner person entitled to be paid the rent or charge shall have the same right in respect to collecting the

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payment of the tax by the person occupying the hotel or motel room,
if the tax were a part of the rent or charge and payable at the same
time as the rent or charge; provided, however, that the city treasurer
or other fiscal officers of the city, specified in such local law, shall
be joined as a party in any action or proceeding brought to collect the
tax by the owner by the person entitled to be paid the rent or
charge.

(4) Such local laws may, , provide for the filing of returns and the payment of the tax on a monthly basis or on the basis of any longer period of time.

(5) This section shall not authorize the imposition of such tax upon any transaction, by or with any of the following in accordance with section twelve hundred thirty of this chapter:

a. The state of New York, or any public corporation (including a public corporation created pursuant to agreement or compact with another state or the dominion of Canada), improvement district or other political subdivision of the state;

b. The United States of America, insofar as it is immune from taxation;

c. Any corporation or association, or trust, or community chest, fund or foundation organized and operated exclusively for religious, charitable educational purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation; provided, however, that nothing in this paragraph shall include an organization operated for the primary purpose

of carrying on a trade or business for profit, whether or not all of its profits are payable to one or more organizations described in this paragraph,

(6) Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rule's if application therefor is made to the supreme court within thirty days after the giving of the notice of such final determination, provided, however, that any such proceeding under article seventy-eight of the civil practice law and rules shall not be instituted unless:

a. The amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by local law regulation shall be first deposited and there is filed an undertaking, issued by a surety company authorized to transact business in this state and approved by the superintendent of insurance of this state as to solvency and responsibility, in such amount as a justice of the supreme court shall approve to the effect that if such proceeding be dismissed or the tax confirmed the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding; or,

b. At the option of the petitioner such undertaking may be in a sum şufficient to cover the taxes, interests and penalties stated in such determination plus the costs and charges which may accrue against it in the prosecution of the proceeding, in which event the petitioner shall not be required to pay such taxes, interest or penalties as a condition

as where any tak imposed hereunder shall have been erroneously, illegally or unconstitutionally collected and application for the refun thereof duly made to the proper fiscal officer or officers, and such of ficer or officers shall have made a determination denying such refund, such

determination shall be reviewable by a proceeding under article seventy-eight of the civil practice law and rules, , provided, that, such proceeding is instituted within thirty days after the giving of the notice of such denial, that a final determination of tax due

was not previously made, and that an undertaking is filed with the proper fiscal officer or officers in such amount and with such sureties as justice of the supreme court shall approve to the effect that if such proceeding be dismissed or the tax confirmed, the petitioner will

pay all costs and charges which may

accrue in the prosecution of such proceeding.

(8) Except in the case of a wilfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall

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after the expiration of more than three years from the date of the fil. ing of a return, provided, however, that where no return has been filed as provided by law the tax may be assessed at any time.

(9) All revenues resulting from the imposition of the tax under the local laws shall be paid into the treasury of the city of Lock port and shall be credited to and deposited in the general fund of the city, thereafter to be allocated at the discretion of the

council of the city of Lockport for the purposes of tourism and economic develop ment; provided, however, that such local laws shall provide that the city shall be authorized to retain the necessary revenue to defer necess sary expenses of the city in administering such tax. The revenue derived from the tax, after deducting the amount provided for administering such tax, as so authorized by local law, shall be allocated to enhance the general economy of the city of Lockport as follows: seventy-five percent of such revenue from this tax shall be used for the promotion of community and economic development in the city of Lockport; and the remaining twenty-five percent of said revenue shall be used for the promotion of tourist activities in the city of Lockport.

(10) Each enactment of such a local law may provide for the imposition of a hotel or motel tax for a period of time no longer than three years from the date of its enactment. Nothing in this section shall prohibit the adoption and enactment of local laws, pursuant to the provisions of this section, upon the expiration of any other local law adopted pursuant to this section.

(11) If any provision of this section or the application thereof to any person or circumstance shall be held invalid, the remainder of this section and the application of such provision to other persons or circumstances shall not be affected thereby.

§ 2. This act shall take effect immediately.

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CHAPTER 742

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AN ACT to amend chapter 189 of the laws of 1991, relating to authorizing the commissioner of general services to sell and convey to Prince of Peace Temple Church of God in Christ, Inc. certain state owned land in the city of Buffalo, county of Erie, 'state of New York, in relation to correcting the description of the properties intended to be conveyed Became a law July 31, 1992, with the approval of the Governor.

Passed by a two-thirds vote. The People of the State of New York, represented in Senate and Assenbly, do enact as follows:

Section 1. Section ? of chapter 189 of the laws of 1991, relating to authorizing the commissioner of general services to sell and Prince of Peace Temple Church of God in Christ, Inc. certain state owned land in the city of Buffalo, county of Erie, state of New York, is amended to read as follows:

§ 2. ALL THAT TRACT OR PARCEL OF LAND, situate in the City of Buffalo, County of Erie and State of New York, being part of Lot No. 10, Township 11, Range 8 of the Holland Land Company's Survey and further distin: guished as Subdivision Lot No. 19 as shown on map filed in Erie County Člerk's line of Kensington Avenue and being 40 feet front, commencing, 180 feet southwesterly from the intersection of the southeasterly line of Kensington Avenue with the westerly line of Deerfield Avenue.

Being the same premises conveyed by Frank E. Wanemaker to the parties of the first part by deed dated and recorded in the Erie County

Clerk's Office on January 13, 1949 in Liber 4461 Cp 393.

TOGETHER with all the right, title and interest of the parties of the first part of, in and to any land lying in the bed of any road, street, avenue, lane or alley, open or proposed, lying in front of or adjacent to the premises conveyed hereunder, to the center lines thereof.

ALL THAT TRACT OR PARCEL OF LAND, situate in the City of Buffalo, County of Erie and State of New York, being part of Lot No. 10, Township 11, Range 8 of the Holland Land Company's Survey and according to map

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filed under Cover No. 340 is known as Subdivision Lot No. 18, being situate

the southeasterly line of Rensington Avenue and being 40 feet front and rear by 99.10 feet in depth, commencing 140 feet southwesterly from the intersection of the southeasterly line of Kensington Avenue with the westerly line of Deerfield Avenue.

Being the same premises conveyed by Abstract Title & Mortgage Corporation to the parties of the first part by deed dated and recorded in the Erie County Clerk's Office on May 31, 1944 in Liber 3544 Cp 423.

§ 2. This act shall take effect immediately and shall be deemed to have been in effect on and after June 21, 1991.

COUICHI mic de

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CHAPTER 743

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AN ACT to prevent loss of state aid for education to the Buffalo city

school district
Became a law July 31, 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 Assem-
bly, do enact as follows:

Section 1. Notwithstanding subdivision 7 of section 3604, of the education law and without regard to makeup of such days, no such reduction of aid payable pursuant to section 3602 of such law shall be made by the commissioner of education in 1992-93 due to the loss of nine days of attendance, which occurred at the Campus West School of the Buffalo City School District from January 21 through February 3, 1992, in recognition that such loss of days of session occurred due to unanticipated physical damage and asbestos release in such building.

52. In order to implement the provision of section one of this act, such district's board of education shall display to the satisfaction of the commissioner that pupils otherwise to be in session in such building during the nine referenced days were placed in alternative acceptable classes and programs

as soon as reasonably possible after the date of the damage.

§ 3. This act shall take effect July 1, 1992.

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CHAPTER 744

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AN ACT to amend the mental hygiene law, in relation to the operation of
the surrogate decision-making program and providing for the repeal of
such provisions upon expiration thereof
Became a law July 31, 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 Assem-
bly, do enact as follows:

Section 1. Subdivision (e) of section 80.05 of the mental hygiene law, as added by chapter 354 of the laws of

1985,

is

amended to read follows:

(e) The committees shall have available to them such staff and assistance as may be deemed necessary by the commission. In providing for such staff and assistance, the commission may enter into agreements with

under article twentyone -A of the judiciary law, and the staff of such centers in carrying

the out such functions shall be considered public officers for purpose EXPLANATION--Matter in italics is new; matter in brackets [ ] is old law

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of sections seventeen, nineteen and seventy-four of the public officers law. Provided, however, the commission may not delegate pursuant to such agreements responsibility for the

appointment of members to serve on surrogate decision-making committees, the training of any such members, the review of declarations, maintenance of the record of the hearing and original file, and general oversight of panel activities. Any information, books, records, or data which are confidential as provided for by law, received by such a center pursuant to an agreement with the commission, shall be kept confidential by the center, and any limitations on the further release thereof, imposed by law upon the party furnishing the information, books, records or data, shall apply to the center,

§ 2. This act shalí take effect immediately and shall expire on June 30, 1995 at which time the provisions of law amended by this act shall revert to and be read as if the provisions of this act had not been enacted.

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CHAPTER 745

AN ACT to amend chapter 812 of the laws of 1987 relating to the creation
of a task force on integrated projects to develop pilot projects for
drug and alcohol abuse prevention, in relation to extending the ex-
piration date of such chapter
Became a law July 31, 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 Assen-
bly, do enact as follows:

Section 1. Section 13 of chapter 812 of the laws of 1987 relating to the creation of a task force on integrated projects to develop pilot projects for drug, and alcohol abuse prevention, as amended by chapter 711 of the laws of 1989, is amended to read as follows:

§ 13. This act shall take effect immediately provided, however, that section five of this act shall expire and be of no further force and effect on and after October 1, [1992] 1994.

§ 2. This act shall take effect immediately.

CHAPTER 746

AN ACT to amend the general municipal law, in relation to the

designation of additional economic development zones Became a law July 31, 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. Paragraphs (iii), (iv) and (v) of subdivision (b) of section 960 of the general municipal law, as amended by chapter 423 of the laws of 1991, are amended to read as follows:

(iii). In the period commencing. three years and ending [six] seven years after the effective date of this article, not more than eight additional economic development zones;

(iv) In the period commencing five years and ending, (seven) eight years after the effective date of this article, not more than seven ditional economic development zones;

(v). In the period commencing six years and ending [eight] nine years and six months after the effective date of this article, not six additional economic development zones.

§ 2. This act shall take effect immediately.

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