New York Codes, Rules and Regulations
Title 6 - DEPARTMENT OF ENVIRONMENTAL CONSERVATION
Chapter II - LANDS AND FORESTS
Part 199 - Taxation Of Forest Land
Section 199.10 - Revocation

Universal Citation: 6 NY Comp Codes Rules and Regs ยง 199.10

Current through Register Vol. 46, No. 39, September 25, 2024

(a) The department shall notify the owner in writing of its intention to issue a notice of violation to the owner at least 30 days prior to the issuance of such notice of violation to the county and shall offer the owner an opportunity to meet with the department representatives informally for the purpose of resolving alleged violations. If the parties can agree to a resolution of the alleged violations, then a written memorandum setting forth the terms of the agreement shall be prepared and signed by the parties. This memorandum shall become part of the approved management plan.

(b) If the parties cannot agree, the owner has the right to request in writing a hearing within this initial 30-day period. If the owner does not request a hearing within 30 days of receipt of the notice provided for in this subdivision, then such failure will be deemed a waiver of the right to a hearing and the department may proceed to issue a notice of violation to the owner and to the county. If the owner does request a hearing, the matter will be referred to an Administrative Law Judge for scheduling a hearing in accordance with procedures of the State Administrative Procedure Act and Part 622 of this Title. The owner and assessor or assessors shall be given notice of such hearing and an opportunity to be heard.

(c) A notice of violation may be issued for any of the following reasons:

(1) the certified eligible tract or portion thereof is converted to a use which precludes or is inconsistent with management of the land for forest crop production;

(2) the owner fails to give notice of a proposed cutting on such tract or fails to timely pay the appropriate tax on the stumpage value of the merchantable forest crop determined pursuant to either subdivision (5) or (6) of section 480-a of the Real Property Tax Law;

(3) the owner fails to comply with the approved management plan for such tract at any time during the commitment period;

(4) the owner fails to make a timely cutting in accordance with the provisions of subdivision (6) of section 480-a of the Real Property Tax Law, after service of notice by the department to make such a cutting; or

(5) the owner voluntarily requests immediate withdrawal for all of a portion of the certified eligible tract by submitting a notarized written request to the department and assumes obligation for appropriate penalties.

(d) Notwithstanding the finding of an occurrence described in paragraph (2), (3) or (4) of subdivision (c) of this section, the department may determine that a violation has not occurred if the failure to comply was due to reasons beyond the control of the owner and such failure can be corrected forthwith without significant effect on the overall purpose of the management plan.

(e) A notice of violation issued under this section shall be given by the department to the owner, to the appropriate assessor(s), and to the county treasurer of the county or counties in which such tract is located. Upon receipt of a county treasurer's tax search or other proof satisfactory to the department that penalties, stumpage taxes and interest imposed by section 480-a of the Real Property Tax Law have been fully paid or satisfied, the department shall revoke the certificate of approval for the tract, and notice of such revocation shall be given to the owner and to the county clerk of the county or counties in which the tract is located. In the event of a revocation for conversion of a portion of the certified eligible tract, the revocation shall apply only to the portion of the land so converted.

(f) The certificate of approval of a certified tract for which no notice of violation has been issued shall be revoked without penalty upon receipt from the owner of receipted property tax bills or other proof satisfactory to the department that nine years have passed from the year of the last certified commitment filed with the assessor. Notice of such revocation shall be given to the owner and to the county clerk of the county or counties in which the tract is located.

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