Bill Text: NY S07518 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to the sale of liens and tax exempt property in the county of Schenectady, in relation to delinquent tax liens.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2014-09-23 - SIGNED CHAP.398 [S07518 Detail]

Download: New_York-2013-S07518-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7518
                                   I N  S E N A T E
                                     May 15, 2014
                                      ___________
       Introduced  by  Sen.  FARLEY -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to amend chapter 415 of the laws of 2013, relating to the sale of
         liens and tax  exempt  property  in  the  county  of  Schenectady,  in
         relation to delinquent tax liens
         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 415 of the laws of 2013,  relating  to
    2  the  sale of liens and tax exempt property in the county of Schenectady,
    3  is amended to read as follows:
    4    Section 1. Notwithstanding any provision of any  general,  special  or
    5  local  law  to  the  contrary, any real property, which was subject to a
    6  delinquent tax lien and such lien was sold pursuant  to  either  chapter
    7  177  of  the  laws  of 2004 or chapter 100 of the laws of 2009, OR WHERE
    8  SUCH PROPERTY IS SUBJECT TO A DELINQUENT TAX LIEN WHICH HAD NOT YET BEEN
    9  SOLD, and before such sale OR DELINQUENCY  the  real  property  was  tax
   10  exempt pursuant to section  420-a of the real property tax law, shall be
   11  deemed  to  have  retained its tax exempt status prior to, on, and after
   12  the effective date of either chapter 177 of the laws of 2004 or  chapter
   13  100  of  the laws of 2009, so long as the real property continued in the
   14  same use and manner that qualified the real property as tax exempt prior
   15  to sale, PROVIDED THAT IN THE CASE OF ANY DELINQUENT TAX LIEN WHICH  HAD
   16  NOT  YET  BEEN SOLD THE COUNCIL MUST APPROVE ANY INDIVIDUAL REQUESTS FOR
   17  THE RETENTION OF SUCH TAX EXEMPT STATUS.
   18    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15209-01-4