Bill Text: NY A02603 | 2011-2012 | General Assembly | Amended

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Bill Title: Authorizes Occupations, Inc. to apply to the assessors of the village and town of Goshen for a real property tax exemption on a certain parcel of land.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-04-10 - signed chap.22 [A02603 Detail]

Download: New_York-2011-A02603-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2603--A
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 19, 2011
                                      ___________
       Introduced  by M. of A. RABBITT -- 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
       AN  ACT to authorize Occupations, Inc. to file an application for a real
         property tax exemption
         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  assessors  of  the village of Goshen and the town of Goshen, in the
    3  county of Orange, are hereby  authorized  to  accept  from  Occupations,
    4  Inc.,  applications  for  exemption from real property taxes pursuant to
    5  section 420-b of the real property tax law for the 2008 assessment  roll
    6  for  the  parcel  located  in  the  village of Goshen at 2001 Route 17M,
    7  otherwise known as section 116, block 2, lot  1.1.    If  accepted,  the
    8  applications shall be reviewed as if they had been received on or before
    9  the taxable status date established for such roll.
   10    If  satisfied  that Occupations, Inc.   would otherwise be entitled to
   11  such exemption if it had acquired such property and  filed  applications
   12  for  exemption  by  the appropriate taxable status date, the assessor of
   13  the village of Goshen may upon approval by the board of trustees of such
   14  village and the assessor of the town of Goshen may upon approval of  the
   15  town board of such town, grant exemption from taxation based on the 2008
   16  assessment  roll  and owing by such corporation on the effective date of
   17  this act, and make appropriate correction of the subject roll.  If  such
   18  exemption  is  granted  and  if such corporation shall have paid any tax
   19  with respect to the subject roll, the applicable governing body  or  tax
   20  department  may, in its sole discretion, provide for the refund of those
   21  taxes paid and cancel taxes,  fines,  penalties  or  interest  remaining
   22  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.
                                                                  LBD03531-02-1