STATE OF NEW YORK
        ________________________________________________________________________
                                          5122
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 10, 2019
                                       ___________
        Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on  Energy  and  Telecommuni-
          cations
        AN ACT to amend the public authorities law, in relation to the liability
          of  a municipality or governmental subdivision for the refund of prop-
          erty taxes to the Long Island power authority
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Section 1020-q of the public authorities law, as amended by
     2  section  8  of  part A of chapter 173 of the laws of 2013, is amended by
     3  adding a new subdivision 4 to read as follows:
     4    4. On and after the effective date of  this  subdivision,  no  munici-
     5  pality  or  governmental    subdivision,  including a school district or
     6  special district, shall be liable to the authority, for  a    refund  of
     7  property taxes originally assessed against any power plant, transmission
     8  line  or  any substation assessment owned by the authority. Any judicial
     9  determination that any  such  power  plant,  transmission  line  or  any
    10  substation assessment was excessive, unequal or unlawful on or after the
    11  effective  date  of  this act shall not result in a refund by any taxing
    12  jurisdiction of taxes  previously paid by LILCO or the authority, pursu-
    13  ant to such power plant, transmission line or any substation assessment.
    14  The authority shall discontinue or abandon all proceedings,  brought  by
    15  its  predecessor  in interest or the authority, which seek the repayment
    16  of all or part of the taxes assessed against any such power plant, tran-
    17  smission line or any substation formally owned  by  LILCO  or  currently
    18  owned by the authority.
    19    §  2.  This  act shall take effect on the thirtieth day after it shall
    20  have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11144-01-9