S T A T E   O F   N E W   Y O R K
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           S. 3412                                                  A. 5414
                              2011-2012 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                   February 18, 2011
                                      ___________
       IN  SENATE -- Introduced by Sen. FARLEY -- 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. TEDISCO -- read once and  referred
         to the Committee on Real Property Taxation
       AN ACT to authorize Schenectady Civic Players, Inc.  to file an applica-
         tion for real property tax exemption in the city of Schenectady
         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 city of Schenectady is hereby authorized  to  accept
    3  from  Schenectady Civic Players, Inc.  an application for exemption from
    4  real property taxes pursuant to section 420-a of the real  property  tax
    5  law  for  the 2008 assessment roll for the parcel owned by such not-for-
    6  profit organization which is located in the city of Schenectady,  county
    7  of  Schenectady at 8 S. Church Street, otherwise known as section 39.63,
    8  block 2, lot 21, and for the 2008 and  2009  assessment  rolls  for  the
    9  property  owned  by  such  organization  located at 12 S. Church Street,
   10  otherwise known as section 39.63, block 2, Lot 22.   If  accepted,  such
   11  application  shall  be  reviewed as if it had been received on or before
   12  the taxable status date established for such roll.
   13    If satisfied that Schenectady Civic Players, Inc.  would otherwise  be
   14  entitled  to such exemption if it had filed an application for exemption
   15  by the appropriate taxable status date, the  assessor  of  the  city  of
   16  Schenectady  may  upon  approval by the city council of such city, grant
   17  exemption from taxation based on the 2008 and 2009 assessment rolls  and
   18  owing  by such not-for-profit organization on the effective date of this
   19  act, and make appropriate correction  of  the  subject  rolls.  If  such
   20  exemption  is granted and if such not-for-profit organization shall have
   21  paid any tax with respect to the subject rolls, the  governing  body  or
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07957-01-1
       S. 3412                             2                            A. 5414
    1  tax  department  may,  in its sole discretion, provide for the refund of
    2  those taxes paid and cancel taxes, fines, penalties or interest  remain-
    3  ing unpaid.
    4    S 2. This act shall take effect immediately.