Bill Text: NY A09614 | 2013-2014 | General Assembly | Introduced


Bill Title: Amends the superstorm Sandy assessment relief act, relating to authorizing the payment of bills without prior audit.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2014-09-04 - signed chap.340 [A09614 Detail]

Download: New_York-2013-A09614-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9614
                                 I N  A S S E M B L Y
                                     May 12, 2014
                                      ___________
       Introduced  by M. of A. SWEENEY -- read once and referred to the Commit-
         tee on Real Property Taxation
       AN ACT to amend the superstorm Sandy assessment relief act, in  relation
         to authorizing the payment of bills without prior audit
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Paragraph (d) of section 4 of chapter 424 of  the  laws  of
    2  2013,  constituting  the  superstorm  Sandy  assessment  relief  act, is
    3  amended to read as follows:
    4    (d) The assessor shall mail written notice  of  such  finding  to  the
    5  property  owner  and  the participating municipality. Where the assessor
    6  finds that the loss in improved value is less than fifty percent or,  if
    7  a  participating  municipality  has elected to provide assessment relief
    8  for real property located within such participating municipality  for  a
    9  lesser  percentage,  is  less than such lesser percentage, or classifies
   10  the loss within a lower  range  than  the  property  owner  believes  is
   11  warranted,  the  property  owner  may file a complaint with the board of
   12  assessment review. Such board shall  reconvene  upon  ten  days  written
   13  notice  to the property owner and assessor to hear the appeal and deter-
   14  mine the matter, and shall mail written notice of its  determination  to
   15  the assessor and property owner. The provisions of article 5 of the real
   16  property tax law shall govern the review process to the extent practica-
   17  ble.  HOWEVER,  FOR  THE  PURPOSES  OF THIS ACT ONLY, AN OFFICIAL WHO IS
   18  EMPOWERED TO AUTHORIZE PAYMENT OF BILLS WITHOUT PRIOR AUDIT BY PARAGRAPH
   19  (A) OF SUBDIVISION 8 OF SECTION 556 OF THE REAL PROPERTY TAX LAW,  SHALL
   20  HAVE  SUCH  POWER  WHEN  THE  RECOMMENDED REFUND IS SEVENTY-FIVE HUNDRED
   21  DOLLARS OR LESS, OR SUCH OTHER SUM NOT TO  EXCEED  SEVENTY-FIVE  HUNDRED
   22  DOLLARS.  For  the purposes of this act only, the applicant may commence
   23  within 30 days of service of a written determination, a proceeding under
   24  title 1 of article 7 of the real property tax law,  or,  if  applicable,
   25  under  title 1-A of article 7 of the real property tax law. Sections 727
   26  and 739 of the real property tax law shall not apply.
   27    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15069-01-4
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