S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5812
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                     June 17, 2013
                                      ___________
       Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
         when printed to be committed to the Committee on Rules
       AN ACT to authorize the Islamic Center of the South Shore, Inc. to apply
         for exemption from real property taxes pursuant to  section  420-a  of
         the real property tax law
         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 law to the contrary,
    2  the assessor of the county of Nassau, is  hereby  authorized  to  accept
    3  from  the  Islamic  Center of the South Shore, Inc. (also known as Hamza
    4  Masjid) an application for exemption from real property  taxes  pursuant
    5  to  section 420-a of the real property tax law for the 2010/2011 assess-
    6  ment roll, with regard to a portion of the 2010-2011 school tax and  the
    7  2011  general  tax  for the parcel owned by such not-for-profit which is
    8  located at 878 Goldner Court, Valley Stream, county of Nassau, otherwise
    9  known as Nassau county tax map, section  37,  block  503,  lot  118.  If
   10  accepted,  the  application shall be reviewed as if it had been received
   11  on or before the taxable status date established for such rolls.
   12    If satisfied that such not-for-profit organization would otherwise  be
   13  entitled  to  such  exemption  if  such  not-for-profit organization had
   14  acquired the property and filed an  application  for  exemption  by  the
   15  appropriate  taxable  status  date,  the  assessor, upon approval by the
   16  Nassau county  legislature  may  make  appropriate  corrections  to  the
   17  subject roll. If such exemption is granted and such organization, there-
   18  fore,  shall  have  paid  any  tax with respect to the subject roll, the
   19  applicable governing body or tax department may, in its sole discretion,
   20  provide for the refund of those  taxes  paid  and  cancel  those  taxes,
   21  fines, penalties, liens, or interest remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10153-05-3