Bill Text: NY A01791 | 2011-2012 | General Assembly | Introduced

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Bill Title: Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-04 - referred to real property taxation [A01791 Detail]

Download: New_York-2011-A01791-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 1756                                                  A. 1791
                              2011-2012 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                   January 12, 2011
                                      ___________
       IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
         ed, and when printed to be committed to the Committee on Local Govern-
         ment
       IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
         to the Committee on Real Property Taxation
       AN ACT in relation to permitting the county of Suffolk to refund  penal-
         ties  and  interest  associated  with the non-payment of real property
         taxes in certain cases for the 2008-2009 tax year where a town  failed
         to  send  out a customary payment-due notice regarding the second-half
         payment of real property taxes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Notwithstanding  the provisions of the Suffolk County Tax
    2  Act or any other provision of law to the contrary, the county of Suffolk
    3  is hereby authorized, by legislative resolution, to  direct  the  county
    4  treasurer  to refund penalties and interest associated with the non-pay-
    5  ment of real property taxes for the year 2008-2009 provided:
    6    (a) the reason for such non-payment was due to the failure of  a  town
    7  in  said  county  to  provide  written notification that the second-half
    8  payment of real property taxes was due; and
    9    (b) the county legislature makes a finding in the resolution that such
   10  town had customarily mailed such a notice in previous years; and
   11    (c) that such town had failed to mail such notice  for  the  2008-2009
   12  tax year; and
   13    (d)  that  such  non-payment  of  taxes was subsequently paid in full,
   14  including interest and penalties, by December 31, 2009.
   15    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03849-01-1