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LEGISLATURE AND JUDICIARY

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including fiscal condition, local economy and demand for services, should be

be considered, and opportunities for intergovernmental cooperation and efficiencies should be

identified. Accordingly, a legislative commission on state-local rela

tions is hereby continued to examine, evaluate and make recommendations concerning the state's system of aid to localities, the division of state and local responsibilities, state mandates on local governments and limits on the ability of local governments to raise revenue, incur debt and manage resources. The commission shall make such recommendations as it may deem necessary to provide

equitable system of state aid to local governments, to encourage the most effective use of state and local resources,

to
preserve

the

fiscal integrity of both state and local governments and otherwise to strengthen the partnership between the state and its local govern

ments. The commission shall consist of 10 members to be appointed

as follows: 3 members of the senate shall be appointed by the temporary president of the senate; 3 members of the assembly shall be appointed by the speaker of the assembly; 2 members of the senate shall be appointed by the minority leader of the senate; and 2 members of the assembly shall be appointed by the minority leader of the assembly. From among the members appointed, chairman and a vice chairman shall be designated by the joint action of the temporary president of the senate and the speaker of the assembly. Any vacancy that occurs in the commission or in the chairmanship vice chairmanship shall be filled in the same manner in which the original appointment or designation was made. No member, officer, or employee of the commission shall be disqualified from holding any other public office or employment,

shall he forfeit any such office or employment by reason of his appointment hereunder, notwithstanding the provisions of any general, special,

local law, ordinance, or city charter. The commission may employ and at pleasure remove such per

sonnel as it may deem necessary for the performance of the commission's functions and fix their compensation

within the amounts made available therefor. Employees of the commission shall be considered to be em

ployees of the legislature for all purposes. The commission in addition to the above mentioned powers

shall have all the powers and privileges of legisla

tive committee pursuant to the legislative law. For the accomplishment of

its purpose, the commission shall be authorized and empowered to undertake study, inquiry, survey, or analysis it may deem relevant through its own personnel in cooperation with by

agreement with any other public or private agency. The commission

may

require and shall receive from any department, board, bureau, commission, authority, of

or

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LEGISLATURE AND JUDICIARY

or

fice, other instrumentality of the state, and from any county, city, town or village of this state, such facilities, assistance, and data, as it deems necessary or desirable for proper execution of its

powers

and duties. The commission may hold public or private hearings and

shall have full powers to subpoena witnesses and all records data it shall deem necessary or desirable

pursuant to the legislative law. The members of the commission shall receive no compensa

tion for their services but shall be allowed their actual and necessary expenses incurred in the performance

of their duties. The commission shall continue in existence until June 30,

1993.

or

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The legislature hereby finds and declares that the econom

ic and social well-being of the people of the state is clearly related to the state's rural resources. The rural economy and environment contribute greatly to the quality and maintenance of life in New York State. Rural areas offer an important alternative to urban living. Agricultural, forestry, mineral extractions, tourism and recreation in rural areas constitute much of New York's agricultural base. New York's indispensable rural resources are decentralized, diverse and unique, and their enhancement and protection require special attention in view of their special characterization and needs. The legislature further finds that a commission is necessary to review and reassess state policies and programs and their impact upon rural resources and to make recommen

LEGISLATURE AND JUDICIARY

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dations thereon to promote the enhancement and protec

tion of such resources. Accordingly, legislative commission on the development

of rural resources is hereby established (a) to examine the impact of rural resources upon the state's economy; (b) to review existing laws and regulations as they pertain rural resources; (c) to assess the effect of state policies generally on rural areas; (d) to reassess

effectiveness of programs specifically addressed to rural resource needs and problems, such as agricultural districting, agricultural product promotion, maintenance of agricultural land, forest management, tax exemptions for agricultural and forest land, oil and gas regulation, and tourism and recreation; and (e) to make such recommendations to the legislature for action as it determines necessary for the enhancement and protection

of the state's rural resources. The commission shall consist of 10 members to be appointed

as follows: 3 members of the senate shall be appointed by the temporary president of the senate; 3 members of the assembly shall be appointed by the speaker of the assembly; 2 members of the senate shall be appointed by the minority leader of the senate; and 2 members of the assembly shall be appointed by the minority leader of the assembly. From among the members appointed, senate chairman and an assembly chairman shall be appointed jointly by the temporary president of the senate and the speaker of the assembly. Any vacancy that occurs in the chairmanships or other membership of the commission shall be filled in the same manner in which the original appointment was made. No member, officer, or employee of the commission shall be disqualified from holding any other public office or employment, nor shall he forfeit any such office or employment by reason of his appointment hereunder, notwithstanding the provisions of any general, special or local law, ordinance,

or city charter. The commission may employ and at pleasure remove such per

sonnel as it may deem necessary for the performance of the commission's functions and fix their compensation within the amount appropriated therefor. The commission may meet within and without the state, hold public and private hearings, and otherwise have all of

the powers of a legislative committee under the legislative law. The members of the commission shall receive no compensation for their services but shall be allowed their actual and necessary expenses incurred in the performance

of their duties hereunder. Employees of the commission shall be considered to be em

ployees of the legislature for all purposes. The commission

may request and shall receive from any court, department, division, board, or bureau, commission, or agency of the state such assistance and data as

LEGISLATURE AND JUDICIARY

will enable the commission properly to carry

out its powers and duties hereunder. The commission is hereby authorized and empowered to make

and sign any agreements, and to do and perform any acts that may be necessary, desirable or proper to carry out

the purpose and objectives of this act. The commission shall continue in existence until June 30,

1993.

Maintenance undistributed
For services and expenses (including lia-

bilities incurred prior to April 1,
1992) payable after audit by and on the
warrant of the comptroller upon vouchers
certified by the senate chairman of such

commission as prescribed by law For services and expenses (including liabilities incurred prior to April

April 1, 1992) payable after audit by and on the warrant of the comptroller upon vouchers certified by the assembly chairman of such commission as prescribed by law

377,716

94,405

Amount available for maintenance undistributed. ...

472,121

LEGISLATIVE COMMISSION ON THE MODERNIZATION AND SIMPLIFICATION OF

TAX ADMINISTRATION AND THE TAX LAW

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The legislature hereby finds and declares that the econom

ic and social well-being of the people of the state is clearly related to the tax policies of the state government and the manner in which such policies are administered. The legislature further finds that no comprehensive review of the provisions of the tax law has been undertaken since the Mastick Commission and that since the time of that Commission's last report, many significant changes have been made in the tax law, frequently in an uncoordinated manner, with results that are,

in many

instances, contrary to the principles of simplicity, ease of administration, fairness, and equity. Moreover, actions which have been taken by the federal government, significant court decisions, and changes in the nature of the American economy have had an impact on the

operation and impact of the State tax system. Accordingly, a legislative commission on the modernization

and simplification of tax administration and the tax law is hereby established: (a) to review the tax law and the way in which it is administered to determine the effectiveness of such law and administration in achieving State policy goals, while achieving the traditional ob

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LEGISLATURE AND JUDICIARY

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jectives of simplicity, fairness, ease of administration and equity; and (b) to make recommendations to the legislature for such actions as it determines necessary

to the achievement of those goals and objectives. The commission shall consist of 10 members to be appointed

as follows: 3 members of the senate shall be appointed by the temporary president of the senate; 3 members of the assembly shall be appointed by the speaker of the assembly; 2 members of the senate shall be appointed by the minority leader of the senate; and 2 members of the assembly shall be appointed by the minority leader of the assembly. From among the members appointed, а chairman and a vice chairman shall be designated by the joint action of the temporary president of the senate and the speaker of the assembly. Any vacancy that occurs in the commission or in the chairmanship or vice chairmanship shall be filled in the same manner in which the original appointment or designation was made. No member, officer, or employee of the commission shall be disqualified from holding any other public office employment, nor shall he forfeit any such office or employment by reason of his appointment hereunder, notwithstanding the provisions of any general, special, or local law,

ordinance, or city charter. The commission may employ and at pleasure remove such per

sonnel as it may deem necessary for the performance of the commission's functions and fix their compensation within the amount appropriated therefor. The commission

meet within and without the state, hold public and private hearings and otherwise have all of the powers of

legislative committee under the legislative law. The members of the commission shall receive no compensation for their services but shall be allowed their actual and necessary expenses incurred in the performance of their

duties hereunder. Employees of the commission shall be considered to be em

ployees of the legislature for all purposes. The commission may request and shall receive from any

court, department, division, board, or bureau, commission, or agency of the state such assistance and data as will enable the commission properly to carry out its

powers and duties hereunder. The commission is hereby authorized and empowered to make

and sign any agreements, and to do and perform any acts that may be necessary, desirable or proper to carry out

the purpose and objectives of this act. The commission shall continue in existence until June 30,

1993.

may

a

Maintenance undistributed
For

services and expenses (including lia-
bilities incurred prior to April 1,
1992) payable after audit by and on the
warrant of the comptroller upon vouchers

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