L.L. 2007/059

Enactment date: 12/5/2007

Int. No. 597-A

By Council Members Weprin Gentile, Nelson, Seabrook, Stewart and The Public Advocate (Ms. Gotbaum) (by request of the Mayor)

A Local Law to amend the charter of the city of New York, in relation to tax appeals and the creation of an office of administrative tax appeals composed of the tax commission and the tax appeals tribunal; and to repeal a provision of the charter of the city of New York relating to the tax appeals tribunal.

Be it enacted by the Council as follows:

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[Consolidated provisions are not included in this Appendix A]

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§ 7. Whenever pursuant to any provision of this local law functions, powers or duties are transferred from the tax commission or tax appeals tribunal to the office of administrative tax appeals, such functions, powers or duties shall be continued by the office of administrative tax appeals and such office shall have power to continue any business, proceeding or other matter involving such transferred functions, powers or duties.

§ 8. The records, property and equipment of the tax commission and tax appeals tribunal shall be transferred and delivered to the office of administrative tax appeals consistent with the transfer of any functions, powers and duties from the tax commission and tax appeals tribunal to the office of administrative tax appeals.

§ 9. No existing right or remedy of any character shall be lost, impaired or affected by reason of the adoption of this local law.

§ 10. No action or proceeding, civil or criminal, pending at the time when this local law shall take effect, brought by or against the city or any agency or officer, shall be affected or abated by the adoption of this local law or by anything herein contained.

§ 11. Whenever pursuant to any provision of this local law functions, powers or duties are assigned to the office of administrative tax appeals that were exercised by any employee of the tax commission or tax appeals tribunal or any officer thereof, all such employees in the classified city civil service who were engaged in the performance of such function, powers or duties shall be transferred to the office of administrative tax appeals, without examination and without affecting existing compensation or pension or retirement rights, privileges or obligations of such officers and employees.

§ 12. This local law shall take effect January 20, 2008, or as soon as practicable thereafter as a transfer of functions may be effectuated pursuant to this local law and subdivision 2 of section 70 of the civil service law; provided, however, that any or all actions necessary to effectuate such transfer may be taken prior to such effective date.