Bill Text: NY S06247 | 2011-2012 | General Assembly | Introduced

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Bill Title: Allows schools to pay tax judgements over a period of three years.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-17 - REFERRED TO LOCAL GOVERNMENT [S06247 Detail]

Download: New_York-2011-S06247-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6247
                                   I N  S E N A T E
                                   January 17, 2012
                                      ___________
       Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to amend the real property tax  law,  in  relation  to  providing
         mandate relief to local school districts
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1.  Paragraph (c) of subdivision 1 of section 726 of the  real
    2  property  tax  law,  as  amended  by chapter 714 of the laws of 1982, is
    3  amended to read as follows:
    4    (c) Any final order in a proceeding under article seven of this  chap-
    5  ter, which orders or directs the correction or striking of an assessment
    6  appearing  on  that  portion  of  a city, town or county assessment roll
    7  applicable to a  school  district,  shall  be  binding  on  such  school
    8  district.  Any  amount  of  taxes  of  such  school district at any time
    9  collected upon such assessment in excess of the amount which would  have
   10  been  paid  had  such  assessment been made as determined by such order,
   11  shall be refunded by the school authorities  of  such  school  district,
   12  together  with  interest thereon computed as provided in subdivision two
   13  of this section. Such refund shall be made in accordance with the proce-
   14  dure set forth in this section, provided, however, that application  for
   15  such refund shall be made, by the petitioner or other person paying such
   16  tax,  within  three years after the entry of the final order ordering or
   17  adjudging or determining such assessment to have been excessive, unequal
   18  or unlawful, or that real property was misclassified. The  time  of  the
   19  pendency  of  any  appeal  in any such proceeding or from any such order
   20  shall not be deemed part of such three years.  SUCH REFUND SHALL BE PAID
   21  WITHIN THREE YEARS OF THE DATE OF ANY FINAL ORDER AND  MAY  BE  MADE  IN
   22  MULTIPLE INSTALLMENTS.
   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.
                                                                  LBD13759-01-2