S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7168--A
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 27, 2015
                                      ___________
       Introduced by M. of A. CURRAN -- 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 the East Rockaway fire department  to  retroactively
         apply  for  a  real property tax exemption for certain property in the
         village of East Rockaway, town of Hempstead, county of Nassau
         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  the  East  Rockaway   fire department, an application for exemption from
    4  real property taxes pursuant to section 406 of the real property tax law
    5  for a portion of the 2012-2013 assessment roll  and  a  portion  of  the
    6  2013-2014  assessment  roll  for the parcel owned by such municipal fire
    7  department which is located at 15 and 23 Front Street in the village  of
    8  East  Rockaway,  town of Hempstead, county of Nassau, otherwise known by
    9  Nassau county parcel ID, section 42, block 85, lots 311,  317,  318.  If
   10  accepted,  the  application shall be reviewed as if it had been received
   11  on or before the taxable status date established for such rolls.
   12    If satisfied that such municipal fire department  would  otherwise  be
   13  entitled  to  such  exemption  if  the East Rockaway fire department had
   14  filed an application for exemption by  the  appropriate  taxable  status
   15  date,  the assessor, upon approval by the Nassau county legislature, may
   16  make appropriate correction to the subject rolls. If such  exemption  is
   17  granted  and  such  fire  department, therefore, shall have paid any tax
   18  with respect to the subject rolls, the applicable governing body or  tax
   19  department  may, in its sole discretion, provide for the refund of those
   20  taxes paid and cancel those taxes, fines, penalties, liens  or  interest
   21  remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10609-04-5