Bill Text: NY A07757 | 2015-2016 | General Assembly | Amended


Bill Title: Authorizes Historical Society of the Tonawandas Inc. to file a retroactive application for real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-06-17 - substituted by s5756a [A07757 Detail]

Download: New_York-2015-A07757-Amended.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7757--A
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 26, 2015
                                      ___________
       Introduced  by  M.  of  A.  SCHIMMINGER -- read once and referred to the
         Committee on Real Property  Taxation  --  committee  discharged,  bill
         amended,  ordered reprinted as amended and recommitted to said commit-
         tee
       AN ACT authorizing the assessor of the city of Tonawanda to accept  from
         Historical  Society  of  the Tonawandas Inc. a retroactive application
         for exemption from real property
         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 Tonawanda, county of Erie, is hereby author-
    3  ized  to accept from Historical Society of the Tonawandas Inc. as appli-
    4  cation for exemption from real property taxes pursuant to section  420-a
    5  of  the  real  property  tax  law  for the 2015 assessment roll, for the
    6  parcel owned by such organization located at 126 Broad  Street,  in  the
    7  city  of  Tonawanda,  county of Erie, otherwise known as Erie county tax
    8  map, section 39.53, block 12, lot 2.
    9    If accepted, the application shall be  reviewed  as  if  it  had  been
   10  received on or before the taxable status date established for such roll.
   11  If  satisfied that such organization would otherwise be entitled to such
   12  exemption if such organization had acquired the property  and  filed  an
   13  application  by  the appropriate taxable status date, the assessor, upon
   14  approval by the city council, may make appropriate  corrections  to  the
   15  subject roll. If such exemption is granted and such organization, there-
   16  fore,  shall  have  paid  any  tax with respect to the subject roll, the
   17  applicable governing body or tax department may, in its sole discretion,
   18  provide for the refund of those  taxes  paid  and  cancel  those  taxes,
   19  fines, penalties, liens, or interest remaining unpaid.
   20    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11208-02-5
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