Bill Text: NY A07202 | 2011-2012 | General Assembly | Amended

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Bill Title: Authorizes the Massapequa fire district to apply to the assessor of the county of Nassau for a real property tax exemption for the 2010 tax roll.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-06-20 - substituted by s3503b [A07202 Detail]

Download: New_York-2011-A07202-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7202--B
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 15, 2011
                                      ___________
       Introduced by M. of A. SALADINO -- read once and referred to the Commit-
         tee  on  Real Property Taxation -- committee discharged, bill amended,
         ordered reprinted as amended and  recommitted  to  said  committee  --
         again  reported from said committee with amendments, ordered reprinted
         as amended and recommitted to said committee
       AN ACT to authorize the assessor of the county of Nassau  to  accept  an
         application for exemption from real property taxes from the Massapequa
         fire  district  for  a  certain  parcel of land located in the town of
         Oyster Bay
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Notwithstanding any other provision of law to the contrary,
    2  the assessor of the county of Nassau is hereby authorized to accept from
    3  the  Massapequa  fire  district  an  application for exemption from real
    4  property taxes pursuant to section 410 of the real property tax law  for
    5  the  2009-2010  assessment roll with respect to the 2010 general tax and
    6  the 2009-2010 school tax, for the parcel acquired by the Massapequa fire
    7  district on December 29, 2009 located in the town of  Oyster  Bay  at  1
    8  Brooklyn  Avenue,  Massapequa, otherwise known as section 52, block 251,
    9  lots 1640, 1641, 1642, 1643, 1644,  1645  and  1646.  If  accepted,  the
   10  application  shall  be  reviewed as if it had been received on or before
   11  the taxable status date established for such roll.
   12    If satisfied that such district: (i) acquired title  to  the  property
   13  for  which  it  seeks an exemption subsequent to the taxable status date
   14  established for such roll and prior to the taxable status date  for  the
   15  next  ensuing  assessment  roll and (ii) would otherwise  be entitled to
   16  such exemption if such district had filed an application  for  exemption
   17  by  the  appropriate taxable status date, the assessor, upon approval of
   18  the Nassau county legislature, may grant  exemption  from  all  taxation
   19  beginning with the date of acquisition of property by such district  and
   20  make  appropriate  correction  to the subject roll. If such exemption is
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09769-04-1
       A. 7202--B                          2
    1  granted and such district therefore shall have paid any tax with respect
    2  to the subject roll, the governing body or tax department  may,  in  its
    3  sole  discretion,  provide for the refund of those taxes paid and cancel
    4  taxes, fines, penalties, interest or tax liens remaining unpaid.
    5    S 2. This act shall take effect immediately.