§ 60-06 — Revocation

§ 60-06 Revocation.

a. A childcare center tax abatement or enhanced childcare center tax abatement provided pursuant to this chapter may be revoked in accordance with title 6 of article 4 of the RPTL or this section. b. Revocation for ceased operations. In accordance with paragraph (a) of subdivision 1 of section 499-eeeee of the RPTL, the Department shall revoke, in whole or in part, a childcare center tax abatement or enhanced childcare center tax abatement whenever the Department receives notice from DOHMH that the childcare center in the eligible building for which such abatement was approved has ceased operation as a childcare center for a period exceeding one hundred eighty (180) days during the abatement period. c. Revocation for false or misleading statement. In accordance with paragraph (b) of subdivision 1 and subdivision 4 of section 499-eeeee of the RPTL, a childcare center tax abatement or enhanced childcare center tax abatement shall be revoked, in whole or in part, whenever the Department determines that an application, certification, report or any other document submitted to the Department by the owner contains a false or misleading statement as to a material fact or omits to state any material fact necessary in order to make the statement therein not false or misleading. d. Notice of revocation. Where an abatement is revoked pursuant to title 6 of article 4 of the RPTL or this section, the Department shall provide written notice of the revocation of the abatement to the owner of the eligible building. The written notification described in this subdivision may be in a form and manner as determined by the Commissioner, including in an electronic form. (Added City Record 2/24/2023, eff. 2/24/2023)