Bill Text: NY S07105 | 2009-2010 | General Assembly | Amended

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Bill Title: Authorizes the assessor of the town of Stony Point to exempt certain church properties from real property taxes for the years 2007 and 2008.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-04-23 - PRINT NUMBER 7105A [S07105 Detail]

Download: New_York-2009-S07105-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7105--A
                                   I N  S E N A T E
                                    March 12, 2010
                                      ___________
       Introduced  by  Sen. MORAHAN -- read twice and ordered printed, and when
         printed to be committed  to  the  Committee  on  Local  Government  --
         committee  discharged,  bill amended, ordered reprinted as amended and
         recommitted to said committee
       AN ACT authorizing the assessor of the town of Stony Point to accept  an
         application  for  exemption  from  real property taxes from the Virgin
         Mary & St. Pakhomious Coptic Orthodox Church, for certain  parcels  of
         land located in the town of Stony Point
         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 town of Stony Point is hereby authorized
    3  to accept from Virgin Mary & St. Pakhomious Coptic Orthodox  Church,  an
    4  application  for  exemption from real property taxes pursuant to section
    5  420-a of the real property tax law for the assessment rolls for 2007 and
    6  2008 for the parcel located at 1 Swim Club Lane, Stony Point, New  York,
    7  otherwise  known  as  section  14.02,  block 1, lot 31. If accepted, the
    8  application shall be reviewed as if it had been received  on  or  before
    9  the taxable status date established for such rolls.
   10    If satisfied that Virgin Mary & St. Pakhomious Coptic Orthodox Church,
   11  (i)  acquired  title to the property for which it seeks exemption subse-
   12  quent to the taxable status dates established for such rolls  and  prior
   13  to  the  taxable  status dates for the next ensuing assessment rolls and
   14  (ii) would otherwise be entitled to such exemption if it  had  filed  an
   15  application  for  exemption  by the appropriate taxable status date, the
   16  assessor, upon approval  by the town board of the town of  Stony  Point,
   17  may grant exemption from taxation beginning with the date of acquisition
   18  of  the property by Virgin Mary & St. Pakhomious Coptic Orthodox Church,
   19  and  make  appropriate  correction  of  these  subject  rolls.  If  such
   20  exemption is granted and if Virgin Mary & St. Pakhomious Coptic Orthodox
   21  Church,  shall have paid any tax with respect to such subject rolls, the
   22  governing body or tax department may, in its  sole  discretion,  provide
   23  for the refund of those taxes paid and cancel taxes, fines, penalties or
   24  interest remaining 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.
                                                                  LBD16282-02-0