Bill Text: NY A10685 | 2011-2012 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Authorizes the assessor of the county of Nassau to accept from Family Life Worship Center Inc., an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-07-18 - signed chap.182 [A10685 Detail]

Download: New_York-2011-A10685-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 7706                                                 A. 10685
                             S E N A T E - A S S E M B L Y
                                     June 14, 2012
                                      ___________
       IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print-
         ed, and when printed to be committed to the Committee on Rules
       IN  ASSEMBLY -- Introduced by COMMITTEE ON RULES -- (at request of M. of
         A. Ra) -- read once and referred to the  Committee  on  Real  Property
         Taxation
       AN  ACT  in relation to authorizing the assessor of the county of Nassau
         to accept from Family Life Worship Cathedral Inc., an application  for
         exemption from real property taxes
         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 county of Nassau is hereby authorized to
    3  accept from Family Life  Worship  Cathedral  Inc.,  an  application  for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property  tax  law  for the 2009-2010 assessment rolls with respect to a
    6  pro-rata portion of the 2009-2010 school taxes and a pro-rata  share  of
    7  the  2009-2010  general  taxes  and  the 2010-2011 assessment rolls with
    8  respect to the 2010-2011 school taxes and the 2010-2011  general  taxes,
    9  for  the  parcels  located at 1350 A Street, Elmont, New York 11003 also
   10  known as lots 5-10 of block 551 of section 32. If accepted, the applica-
   11  tion shall be reviewed as if it had been received on or before the taxa-
   12  ble status date established for such rolls.  If  satisfied  that  Family
   13  Life  Worship  Cathedral  Inc.,  (i)  acquired title to the property for
   14  which it seeks exemption subsequent to the taxable status  dates  estab-
   15  lished for such rolls and prior to the taxable status dates for the next
   16  ensuing  assessment  rolls  and (ii) would otherwise be entitled to such
   17  exemption if it had filed an application for exemption by the  appropri-
   18  ate taxable status date, the assessor, upon approval by the Nassau coun-
   19  ty  legislature,  may  grant  exemption from taxation beginning with the
   20  date of acquisition of the property by  Family  Life  Worship  Cathedral
   21  Inc.  and  make  appropriate  correction of these subject rolls. If such
   22  exemption is granted and if Family Worship Cathedral  Inc.,  shall  have
   23  paid  any  tax with respect to such subject rolls, the governing body or
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD16233-01-2
       S. 7706                             2                           A. 10685
    1  tax department  may, in its sole discretion, provide for the  refund  of
    2  those  taxes paid and cancel taxes, fines, penalties or interest remain-
    3  ing unpaid.
    4    S 2. This act shall take effect immediately.