S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7584
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 23, 2013
                                      ___________
       Introduced  by  M.  of  A. SANTABARBARA -- read once and referred to the
         Committee on Real Property Taxation
       AN ACT to authorize Higher Ground Worship Center, Inc.  to file applica-
         tions for real property tax exemptions
         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 city of Schenectady is hereby authorized to accept
    3  from Higher Ground Worship Center,  Inc.,  applications  for  exemptions
    4  from  real property taxes pursuant to section 420-a of the real property
    5  tax law for the 2009 real property taxes for the parcels owned by Higher
    6  Ground Worship Center, Inc.  located in the city of Schenectady  at  801
    7  Stanley  Street, Schenectady, otherwise known as section 49.33, block 4,
    8  lot 1.1; 803 Stanley Street, otherwise known as section 49.33, block  4,
    9  lot  1.2. If accepted, the applications shall be reviewed as if they had
   10  been received on or before the taxable status date established  for  the
   11  imposition  of  such  taxes.    If  satisfied that Higher Ground Worship
   12  Center, Inc.  would otherwise be entitled to such exemptions if  it  had
   13  filed  the  applications  for  the exemptions by the appropriate taxable
   14  status dates, the assessor of the city of Schenectady may upon  approval
   15  by  the  city  council of such city, grant exemptions from real property
   16  taxation for the 2009 tax years and owing by such not-for-profit  organ-
   17  ization  on  the  effective  date  of  this  act,  and  make appropriate
   18  correction of the applicable rolls.  If such exemptions are granted  and
   19  if such not-for-profit organization shall have paid any tax with respect
   20  to  the  subject rolls, the governing body or tax department may, in its
   21  sole discretion, provide for the refund of those taxes paid  and  cancel
   22  taxes, fines, penalties or interest remaining unpaid.
   23    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10757-01-3