Bill Text: NY A04561 | 2013-2014 | General Assembly | Amended

New York Assembly Bill 4561 (Prior Session Legislation)

Bill Title: Authorizes the assessor of the county of Nassau to accept an application for exemption from real property taxes from Iglesia Evangelica De El Principe De Paz Inc., for a certain parcel of land located in the town of Hempstead.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-08 - referred to real property taxation [A04561 Detail]

Download: New_York-2013-A04561-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        4561--A
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 6, 2013
                                      ___________
       Introduced by M. of A. HOOPER -- read once and referred to the Committee
         on  Real  Property  Taxation  --  committee  discharged, bill amended,
         ordered reprinted as amended and recommitted to said committee
       AN ACT authorizing the assessor of the county of  Nassau  to  accept  an
         application  for  exemption  from  real  property  taxes  from Iglesia
         Evangelica De El Principe De Paz Inc., for a certain  parcel  of  land
         located in the town of Hempstead
         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  Iglesia Evangelica De El Principe  De  Paz  Inc.    an  application  for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property  tax law for the 2010 and 2011 assessment rolls with respect to
    6  a portion of the school taxes and all of  the  general  taxes,  for  the
    7  parcel  located at 204-A Main Street, town of Hempstead, otherwise known
    8  as section 34, block 194, lots 004 and 008. If accepted, the application
    9  shall be reviewed as if it had been received on or  before  the  taxable
   10  status date established for such rolls.
   11    If  satisfied  that Iglesia Evangelica De El Principe De Paz Inc.  (i)
   12  acquired title to the property for which it seeks  exemption  subsequent
   13  to  the taxable status dates established for such rolls and prior to the
   14  taxable status date for the next ensuing assessment rolls and (ii) would
   15  otherwise be entitled to such exemption if it had filed  an  application
   16  for exemption by the appropriate taxable status date, the assessor, upon
   17  approval  by  the  Nassau  county  legislature, may grant exemption from
   18  taxation beginning with the date of acquisition of the property by Igle-
   19  sia Evangelica De  El  Principe  De  Paz  Inc.    and  make  appropriate
   20  correction  of  the  subject  rolls. If such exemption is granted and if
   21  Iglesia Evangelica De El Principe De Paz Inc. shall have  paid  any  tax
   22  with respect to such subject rolls, the governing body or tax department
   23  may,  in its sole discretion, provide for the refund of those taxes paid
   24  and cancel taxes, fines, penalties or interest remaining unpaid.
   25    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07529-02-3