Relates to the imposition of tax

Extends the city of New Rochelle occupancy tax for three years; extends the city of Rye occupancy tax for three years; extends the city of Yonkers occupancy tax for three years; extends the expiration of the authority of the county of Essex to impose an additional mortgage recording tax; extends the expiration of the authority of the county of Albany to impose a county mortgage recording tax; extends Warren county's additional mortgage recording tax authorization; extends the authorization for the county of Greene to impose an additional mortgage recording tax; extends provisions of law relating to authorizing the county of Cattaraugus to impose an additional mortgage recording tax; extends the ability of the county of Albany to impose and collect taxes on occupancy of hotel or motel rooms in Albany county; relates to adjusted base proportions for assessment rolls; relates to the determination of adjusted base proportions in special assessing units which are cities for the fiscal year two thousand nineteen; limits the shift between classes of taxable property in the town of Orangetown, county of Rockland; relates to the sale of bonds and notes of the city of Buffalo; relates to bonds and notes of the city of Yonkers (Part A); requires a resolution by the board of trustees of a school district to authorize the installation, administration, operation, notice processing and maintenance of and use of photo monitoring devices on school buses to detect and record vehicles illegally passing or overtaking a school bus; provides for owner liability of a motor vehicle detected by a camera to have illegally passed or overtaken a school bus; provides that liability shall be a monetary penalty in the amount of two hundred fifty dollars; relates to photo speed violation monitoring systems in school zones in the city of New York; and establishes in the city of Buffalo a demonstration program implementing speed violation monitoring systems in school speed zones by means of photo devices (Part B); relates to increasing and extending the authority of the Nassau county interim finance authority to issue bonds and notes (Part C); and relates to the administration of real property tax refunds and credits in Nassau county on class four property (Part D).