(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) 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) 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) 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.

(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) 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) 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) 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) 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) 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.