Sec. 102.6. Certificate of eligibility

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The board shall issue, revoke or modify a certificate of eligibility after satisfactory verification of the affidavit of compliance and any other information that the board may deem pertinent.
(a) In the case of a certificate of eligibility for tax credits, no such certificate shall be issued until after the close of the applicant's taxable year.
(b) In the case of a certificate of eligibility for real property tax exemptions, such certificate may be issued at any time before the applicable taxable status date. The board shall issue a certificate of eligibility for real property tax exemptions only when a local law or resolution has been adopted in the eligible area of the eligible business facility pursuant to section 485 of the Real Property Tax Law.

                    
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