New York Real Property Tax Law Section 2002 - Saving clause.

2002. Saving clause. 1. An act of the legislature of the years nineteen hundred fifty-eight or nineteen hundred fifty-nine, which

(a) Repeals or purports to repeal any provision of law codified or amended by this chapter, shall be legally effective and the provisions of law so codified or amended by this chapter be deemed to have been repealed accordingly by such act of the legislature.

(b) Amends or purports to amend any provision of law codified, amended or repealed by this chapter, shall be legally effective and controlling and

(1) in the case of a provision of law codified or amended by this chapter, such act also shall be construed as a further amendment of the corresponding provision as so codified or amended by this chapter and such corresponding provision shall be deemed and construed to have been further amended as though the same had been expressly and in terms so amended, or

(2) in the case of a provision of law repealed by this chapter, such repealer by this chapter shall not take effect and such amendment by such act of the legislature shall be deemed to amend this chapter accordingly, given full effect according to its context as if the same had expressly and in terms amended this chapter, and be deemed and construed to have been inserted in this chapter in juxtaposition to and, where appropriate, as modifying the effect of the corresponding provision or provisions of this chapter.

(c) Adds or purports to add any provision of law relating to assessment or taxation of real property to the tax law, the education law, the village law or any other consolidated or general law shall be legally effective and also shall be construed as having been added to this chapter, given full effect according to its context as if the same had been added expressly and in terms to this chapter, and be deemed and construed to have been inserted in this chapter in juxtaposition to and, where appropriate, as modifying the effect of the corresponding provision or provisions of this chapter.

2. This chapter shall not revive any provision of law which shall have terminated or expired before the time this chapter takes effect or which would otherwise have terminated or expired, nor shall this chapter extend the effective period of any provision of law beyond the time when it would otherwise terminate or expire.

3. The repeal of sections five-b, five-c, five-f, five-g and five-h of the tax law by this chapter shall not affect or impair the validity or operation of any local law, ordinance or resolution adopted pursuant to any such section. For the purposes of actions or proceedings which may or have been taken or rights which may or have been granted or obtained thereunder, such sections of the tax law and such local laws, ordinances or resolutions shall continue in force and effect as fully and to the same extent as if such sections of the tax law had not been so repealed.

4. Notwithstanding the repeal of section twenty-two of the tax law and subdivision one of section thirty-five hundred seven of the education law by this chapter, all lands acquired by the state after the nineteenth day of April, nineteen hundred fifty for state park purposes in the town of Gallatin, Columbia county, exclusive of the improvements erected thereon by the state, shall be subject to taxation and special ad valorem levies until May first, nineteen hundred sixty, and while any bonds of union free school district number one of the towns of Dannemora and Saranac, Clinton county, issued prior to the year nineteen hundred thirty-three remain unpaid, any improvements not erected by the state on lands owned by it on April twenty-fourth, nineteen hundred thirty-three, which lands were privately owned and formed part of the taxable property of such district at the time of such bond issue, shall be subject to taxation for school purposes.

5. The repeal by this chapter of subdivision six, six-a and seven of section two of the tax law and the last two sentences of section three of such law and the re-enactment of the provisions thereof in subdivisions twelve and seventeen of section one hundred two of this chapter are intended to effectuate a continuation and restatement, without change in substance or effect, of the provisions of such laws and the classification of any property as real property or personal property, as the case may be, shall not be broadened, increased, discontinued, diminished, affected or impaired by reason of such re-enactment.

6. The repeal by this chapter of section four of the tax law, section fifteen hundred two of the education law, section five of the general municipal law and chapter four hundred twenty-nine of the laws of nineteen hundred eleven and the re-enactment of the provisions thereof in article four of this chapter are intended to effectuate a continuation and restatement, without change in substance or effect, of the provisions of such laws and no exemption heretofore granted shall be broadened, increased, discontinued, diminished or impaired, or new exemption granted or authorized by reason of such re-enactment.

7. Notwithstanding the provisions of sections five hundred six, five hundred sixteen, nine hundred twenty or twelve hundred eighteen of this chapter which require newspaper publication or posting of certain notices on the sign-board maintained at the entrance of the office of the town clerk, any notice given on or before October first, nineteen hundred sixty-one, shall be deemed valid and in full compliance with such requirements if given pursuant to the law as it existed immediately prior to the effective date of this chapter.

8. The use of the term "commissioner" in this chapter shall in no way extend or be construed to extend the existence of the temporary commission created by chapter three hundred forty-six of the laws of nineteen hundred forty-nine, as amended, nor shall this chapter affect or impair any right, power or duty of any state department or agency, upon the expiration of the existence of such temporary commission, to exercise and discharge the rights, powers and duties of such temporary commission.


Last modified: February 3, 2019