S T A T E O F N E W Y O R K ________________________________________________________________________ 6480 I N S E N A T E January 29, 2014 ___________ Introduced by Sen. HANNON -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from St. Luke's Lutheran Church for a certain parcel of land in the town of Oyster Bay 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 from 3 St. Luke's Lutheran Church an application for exemption from real prop- 4 erty taxes pursuant to section 420-a of the real property tax law for a 5 portion of the 2012-2013 assessment roll and the 2013-2014 assessment 6 roll for the parcel located in the town of Oyster Bay at 170 Conklin 7 Street, Farmingdale, otherwise known as: section 49, block 9701, lot 8 35. 9 If accepted, such application shall be reviewed as if it had been 10 received on or before the taxable status dates established for such 11 rolls. If satisfied that such church would otherwise be entitled to such 12 exemption if such church had filed an application for exemption by the 13 appropriate taxable status dates, the assessor, upon approval of the 14 Nassau county legislature, may grant exemption from from all taxation 15 and make appropriate corrections to the subject rolls. If such exemption 16 is granted and such church therefore shall have paid any tax with 17 respect to the subject rolls, the governing body or tax department may, 18 in its sole discretion, provide for the refund of those taxes paid and 19 cancel any taxes, fines, penalties, interest or tax liens remaining 20 unpaid. 21 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13252-01-3