Bill Text: NY A07773 | 2017-2018 | General Assembly | Amended

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Bill Title: Authorizes the Oceanside Fire District to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-06-20 - substituted by s6110b [A07773 Detail]

Download: New_York-2017-A07773-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         7773--A
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                      May 15, 2017
                                       ___________
        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 authorizing the Oceanside Fire District  to  receive  retroactive
          real property tax exempt status
          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 Oceanside Fire District an application for exemption from real prop-
     4  erty taxes pursuant to section 420-a of the real property tax law,  with
     5  respect  to the 2014-2015 assessment roll for the 2014-2015 school taxes
     6  and the 2015 general taxes, for the parcel conveyed to such organization
     7  located at 57 Foxhurst Road, in the hamlet of Oceanside, town  of  Hemp-
     8  stead,  county  of  Nassau,  otherwise  known as Nassau county parcel ID
     9  section 38 block 357 lot 1-2. If  accepted,  the  application  shall  be
    10  reviewed as if it had been received on or before the taxable status date
    11  established for such roll.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption  if  such  organization  had  filed  an  application  for
    14  exemption  by  the  appropriate  taxable status date, the assessor, upon
    15  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  organization, therefore, shall have paid any tax  with  respect  to  the
    18  subject  rolls,  the applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11624-08-7