Bill Text: NY A10261 | 2009-2010 | General Assembly | Amended

New York Assembly Bill 10261 (Prior Session Legislation)

Amended

Bill Title: Authorizes the assessor of the town of Stony Pto exempt certain church properties from real property taxes for the years 2007 and 2008.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2010-06-24 - REFERRED TO RULES [A10261 Detail]

Download: New_York-2009-A10261-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                       10261--A
                                 I N  A S S E M B L Y
                                    March 16, 2010
                                      ___________
       Introduced  by M. of A. CALHOUN -- read once and referred to the Commit-
         tee on Real Property Taxation -- committee discharged,  bill  amended,
         ordered reprinted as amended and recommitted to said committee
       AN  ACT authorizing the assessor of the town of Stony Point to accept an
         application for exemption from real property  taxes  from  the  Virgin
         Mary  &  St. Pakhomious Coptic Orthodox Church, for certain parcels of
         land located in the town of Stony Point
         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 any law to the
    2  contrary, the assessor of the town of Stony Point is  hereby  authorized
    3  to  accept  from Virgin Mary & St. Pakhomious Coptic Orthodox Church, an
    4  application for exemption from real property taxes pursuant  to  section
    5  420-a of the real property tax law for the assessment rolls for 2007 and
    6  2008  for the parcel located at 1 Swim Club Lane, Stony Point, New York,
    7  otherwise known as section 14.02, block 1,  lot  31.  If  accepted,  the
    8  application  shall  be  reviewed as if it had been received on or before
    9  the taxable status date established for such rolls.
   10    If satisfied that Virgin Mary & St. Pakhomious Coptic Orthodox Church,
   11  (i) acquired title to the property for which it seeks  exemption  subse-
   12  quent  to  the taxable status dates established for such rolls and prior
   13  to the taxable status dates for the next ensuing  assessment  rolls  and
   14  (ii)  would  otherwise  be entitled to such exemption if it had filed an
   15  application for exemption by the appropriate taxable  status  date,  the
   16  assessor,  upon approval   by the town board of the town of Stony Point,
   17  may grant exemption from taxation beginning with the date of acquisition
   18  of the property by Virgin Mary & St. Pakhomious Coptic Orthodox  Church,
   19  and  make  appropriate  correction  of  these  subject  rolls.  If  such
   20  exemption is granted and if Virgin Mary & St. Pakhomious Coptic Orthodox
   21  Church, shall have paid any tax with respect to such subject rolls,  the
   22  governing  body  or  tax department may, in its sole discretion, provide
   23  for the refund of those taxes paid and cancel taxes, fines, penalties or
   24  interest remaining unpaid.
   25    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD16282-03-0