N.Y. Comp. Codes R. & Regs. tit. 20, § 8197-5.1 – Annual charge to special franchise owners.

(a) Each year a charge shall be computed for each owner of special franchise property for which a tentative assessment is determined.
(b) The charge shall be computed as follows:
1. (1) ORPTS shall establish a dollar amount for the direct and indirect costs and expenses for computing and establishing assessments of special franchise property. In establishing this amount, ORPTS shall include the costs of obtaining valuation information, processing that information, calculating values, establishing assessments and complying with all statutory and regulatory notice and hearing requirements for establishing those assessments. ORPTS shall not include the cost of any contractual expenses incurred in defense of any special franchise assessment.
2. (2) The value of all special franchise property for which final assessments were established on the prior year's assessment roll shall be divided into the dollar amount determined in paragraph (1) of this subdivision. This shall be the charge rate. These values shall be determined at the same full value standard as the State equalization rate for the prior year's assessment roll.
3. (3) The charge rate shall be multiplied by the value of special franchise property for which final assessments were established on the prior year's assessment roll for each special franchise owner. In the first year a special franchise owner receives an assessment on special franchise property, the charge rate shall be multiplied by the value used to determine the tentative assessment of that special franchise property.
4. (4) Where a charge of less than $25 is computed, no charge shall be imposed. Annual charges unpaid more than 60 days after the billing date shall be considered past due.
(c) Charges shall be computed and billed annually on or about July 1st, or within 45 days of the adoption of the State Operations Budget, whichever is later. If the total amount computed and billed is more than the amount previously estimated and sent to special franchise owners in the preceding calendar year after submission of the budget request, the bill should be accompanied by a detailed explanation of the difference.
(d) All revenue collected pursuant to this Subpart shall be deposited in the industrial and utility service account of the special revenue fund.
(e) In no event may the amount computed and billed for the special franchise assessment program exceed the funds appropriated for this program in the State Operations Budget. The amount computed shall be reduced prior to billing by the amount of any funds remaining unexpended in the industrial and utility service account for the special revenue fund that are identifiable to the special franchise program.
(f) No later than 30 days prior to the submission of the next fiscal year's budget request, ORPTS shall notify special franchise owners of prospective program changes, if any, and the preliminary estimated cost for administration of the special franchise program for the next fiscal year. Special franchise owners may submit comments regarding these changes and costs up to 15 days after issuance of the notice. These comments shall be considered by ORPTS in finalizing the budget request. After submission of the budget request, ORPTS shall notify special franchise owners of the final estimated cost for administration of the program for the next fiscal year.
(g) Within 10 days of receipt of the notice of any prospective program changes and the preliminary estimated cost of administration of the program for the next fiscal year, any special franchise owner may request that a meeting be scheduled for special franchise owners to discuss these proposed program changes and preliminary estimated costs with ORPTS. Upon receipt of any such request, ORPTS shall schedule such a meeting and shall provide all special franchise owners with notice of the time and place that such meeting will be held.
(h) At the same time that ORPTS notifies special franchise owners of prospective program changes for the next fiscal year, an accounting of the costs of administering the special franchise program for the preceding fiscal year shall be available upon request.
1. (1) Costs and expenses incurred in the assessment of special franchise property which shall be paid from the collection of the annual charge shall include direct personal services, nonpersonal services, and indirect costs.
2. (2) Direct personal services shall be calculated in the following manner. The deputy commissioner director shall identify those job titles that directly perform tasks required by the special franchise program and shall enumerate the percent of time each particular job title is expected to spend on the program.
3. (3) Nonpersonal services include travel, supplies, equipment, contractual obligations, and mandated fringe benefit charges as published annually by the Office of the State Comptroller and expressed as a percentage of estimated personal services costs.
4. (4) Indirect costs, or overhead, include space rental, heat, utilities, security, computing and data processing costs, training and staff development costs, and the cost of executive direction and administration.
5. (5) In computing indirect costs, the amount of time individual employees spend in the establishment of special franchise assessments, as enumerated pursuant to paragraph (2) of this subdivision, shall be expressed as full-time employee equivalents. This number shall be divided by the number of full-time employee equivalents of ORPTS whose official station is the Albany office of ORPTS on the first day of the fiscal year for which the annual charge is determined. This percentage shall be computed to the third decimal place. The resulting percentage shall be applied to total costs for Albany space, heat, utilities, security, computing and data processing, and training and staff development to determine indirect costs other than the cost of executive direction and administration.
6. (6) The cost of executive direction and administration required for the establishment of special franchise assessments, which includes the costs of legal services, fiscal and administrative services, human resource management and development, and the deputy commissioner's office, shall be determined by dividing the total personal services appropriation of ORPTS for the fiscal year for which the annual charge is being computed into the salary equivalents of the sum of those individuals responsible for providing these services. The resulting percentage, computed to the third decimal place, shall be applied to the amount determined for the cost of direct personal services pursuant to paragraph (2) of this subdivision to determine the indirect cost of executive direction and administration.
(i)