Bill Text: NY A09595 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the town of Friendship, in the county of Allegany, to correct its 2012 tax roll and provide property tax refunds or credits.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-03-20 - referred to real property taxation [A09595 Detail]

Download: New_York-2011-A09595-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9595
                                 I N  A S S E M B L Y
                                    March 20, 2012
                                      ___________
       Introduced by M. of A. GIGLIO -- read once and referred to the Committee
         on Real Property Taxation
       AN  ACT  to authorize the town of Friendship, in the county of Allegany,
         to correct its 2012 tax roll and grant a real property tax  refund  or
         credit
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Notwithstanding any provision of the town law, the  general
    2  municipal  law or the real property tax law to the contrary, the town of
    3  Friendship, in the county of Allegany, is hereby authorized to  recalcu-
    4  late  its 2012 tax levy. Before the final recalculation of the tax levy,
    5  the town board of such town shall hold a public hearing on the  recalcu-
    6  lation  in  the manner specified in section 108 of the town law. As part
    7  of the initial recalculation and prior to the public hearing, the budget
    8  officer shall prepare documents showing:  (i)  basis  of  the  miscalcu-
    9  lations  leading  to the twenty-three percent overcharge in the 2012 tax
   10  levy pertaining to the general fund and highway department budgets;  and
   11  (ii)  the  necessary  reductions and/or changes in appropriations to the
   12  town general fund and highway department. After the public  hearing  and
   13  upon  the  adoption  of a resolution, specifying the final amount of the
   14  tax levy and amended appropriations, the town may issue an order setting
   15  forth the corrected taxes, direct the officer having jurisdiction of the
   16  tax roll to correct such roll, refund any excess taxes  paid  or  credit
   17  any  outstanding  tax  obligations due; provided, however, that interest
   18  and penalties on delinquent 2012 town taxes, whether accruing before  or
   19  after  the  effective  date  of  this act, shall only be computed on the
   20  amount of corrected taxes, and any payment of interest in excess of that
   21  amount so computed shall be added to a  refund  made  pursuant  to  this
   22  section.
   23    S 2. This act shall take effect immediately; provided, however, if the
   24  town of Friendship does not hold the public hearing required pursuant to
   25  section  one of this act within 45 days of such effective date, this act
   26  shall expire and be deemed repealed 45 days after it shall take effect.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14440-01-2