Bill Text: NY S03536 | 2015-2016 | General Assembly | Introduced

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Bill Title: Amends the assessment roll year for which the assessor of the city of Hudson is authorized to accept an application for exemption from real property taxes from the Holy Temple First Church of God in Christ for a certain parcel of land in the city of Hudson.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-02-24 - RECOMMIT, ENACTING CLAUSE STRICKEN [S03536 Detail]

Download: New_York-2015-S03536-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3536
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   February 12, 2015
                                      ___________
       Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to amend chapter 240 of the laws of 2014 authorizing the assessor
         of the city of Hudson to accept an application for exemption from real
         property  taxes from the Holy Temple First Church of God in Christ for
         a certain parcel of land in the city of Hudson,  in  relation  to  the
         assessment roll year
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 1 of chapter 240 of the laws  of  2014  authorizing
    2  the  assessor  of  the  city  of  Hudson  to  accept  an application for
    3  exemption from real property taxes from the Holy Temple First Church  of
    4  God  in  Christ  for  a  certain parcel of land in the city of Hudson is
    5  amended to read as follows:
    6    Section 1. Notwithstanding any other provision of law to the contrary,
    7  the assessor of the city of Hudson is hereby authorized to  accept  from
    8  the  Holy  Temple  First  Church  of  God  in  Christ an application for
    9  exemption from real property taxes pursuant to section 420-a of the real
   10  property tax law for a portion of the [2011] 2010  assessment  roll  for
   11  the  parcel  located  in  the  city  of Hudson at 64th North 6th Street,
   12  otherwise known as: section 110.45, block 3, lot 82.
   13    If accepted, such application shall be reviewed  as  if  it  had  been
   14  received on or before the taxable status date established for such roll.
   15  If  satisfied  that  such  church  would  otherwise  be entitled to such
   16  exemption if such church had filed an application for exemption  by  the
   17  appropriate  taxable  status  date,  the  assessor, upon approval of the
   18  common council of the city of Hudson, may grant exemption from all taxa-
   19  tion and make appropriate corrections  to  the  subject  roll.  If  such
   20  exemption  is  granted and such church therefore shall have paid any tax
   21  with respect to the subject roll, the governing body or  tax  department
   22  may,  in its sole discretion, provide for the refund of those taxes paid
   23  and cancel any taxes, fines, penalties, interest or tax liens  remaining
   24  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.
                                                                  LBD08964-01-5