S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 3412--A                                            A. 5414--A
                              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 -- committee  discharged,  bill  amended,  ordered  reprinted  as
         amended and recommitted to said committee
       IN  ASSEMBLY -- Introduced by M. of A. TEDISCO -- 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 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  3,  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 3, 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
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07957-02-1
       S. 3412--A                          2                         A. 5414--A
    1  act,  and  make  appropriate  correction  of  the subject rolls. If such
    2  exemption is granted and if such not-for-profit organization shall  have
    3  paid  any  tax  with respect to the subject rolls, the governing body or
    4  tax  department  may,  in its sole discretion, provide for the refund of
    5  those taxes paid and cancel taxes, fines, penalties or interest  remain-
    6  ing unpaid.
    7    S 2. This act shall take effect immediately.