Bill Text: NY S06020 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Authorizes the Flower Hill Hose Company No. 1 to apply to the assessor of the county of Nassau for a retroactive real property tax exemption on a certain parcel of land.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2016-07-21 - SIGNED CHAP.171 [S06020 Detail]

Download: New_York-2015-S06020-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6020
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                     July 20, 2015
                                      ___________
       Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
         printed to be committed to the Committee on Rules
       AN ACT to authorize the Flower Hill Hose Company No. 1 to  apply  for  a
         real  property tax exemption for certain property in the town of North
         Hempstead, county of Nassau
         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  Flower  Hill  Hose Company No. 1, an application for exemption from
    4  real property taxes pursuant to section 406 of the real property tax law
    5  for the 2014 and 2015 general year assessment rolls and the second  half
    6  of  the 2013-2014 and full year of the 2014-2015 school tax year assess-
    7  ment rolls for the parcel owned by such municipal fire department  which
    8  is  located  at  12 Haven Avenue in Port Washington, town of North Hemp-
    9  stead, county of Nassau, otherwise known by  Nassau  county  parcel  ID,
   10  section  5,  block  82,  lots 133. If accepted, the application shall be
   11  reviewed as if it had been received on or before the taxable status date
   12  established for such rolls.
   13    If satisfied that such municipal fire department  would  otherwise  be
   14  entitled  to  such  exemption  if the Flower Hill Hose Company No. 1 had
   15  filed an application for exemption by  the  appropriate  taxable  status
   16  date,  the assessor, upon approval by the Nassau county legislature, may
   17  make appropriate correction to the subject rolls. If such  exemption  is
   18  granted  and  such  fire  department, therefore, shall have paid any tax
   19  with respect to the subject rolls, the applicable governing body or  tax
   20  department  may, in its sole discretion, provide for the refund of those
   21  taxes paid and cancel those taxes, fines, penalties, liens  or  interest
   22  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.
                                                                  LBD11780-01-5
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