Bill Text: NY A05726 | 2011-2012 | General Assembly | Introduced

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Bill Title: Relates to who may apply for review of final determinations regarding special equalization rates for school districts.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-04 - referred to real property taxation [A05726 Detail]

Download: New_York-2011-A05726-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5726
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 25, 2011
                                      ___________
       Introduced by M. of A. THIELE -- read once and referred to the Committee
         on Real Property Taxation
       AN  ACT  to  amend  the  real property tax law, in relation to review of
         final determinations regarding such special equalization rates
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.   Section 1218 of the real property tax law, as amended by
    2  section 18 of part W of chapter 56 of the laws of 2010,  is  amended  to
    3  read as follows:
    4    S 1218. Review of final determinations of state board of real property
    5  tax services relating to state equalization rates. A final determination
    6  of  the  state  board  of  real  property tax services relating to state
    7  equalization rates may be reviewed by commencing an action in the appel-
    8  late division of the supreme court in the  manner  provided  by  article
    9  seventy-eight  of the civil practice law and rules upon application [of]
   10  BY:
   11    (A) the county, city, town or village for which the rate or rates were
   12  established; OR
   13    (B) THE CHIEF EXECUTIVE OFFICER OR GOVERNING  BODY  OF  ANY  MUNICIPAL
   14  CORPORATION  CONTAINING  A SCHOOL DISTRICT FOR WHICH A SPECIAL EQUALIZA-
   15  TION RATE HAS BEEN ESTABLISHED; OR
   16    (C) ANY AGGRIEVED PERSON RESIDING WITHIN A SCHOOL DISTRICT FOR WHICH A
   17  SPECIAL EQUALIZATION RATE HAS BEEN ESTABLISHED.
   18    The standard of review in such a proceeding shall be as  specified  in
   19  subdivision  four  of  section  seventy-eight hundred three of the civil
   20  practice law and rules. Whenever a final  order  is  issued  in  such  a
   21  proceeding  directing  a  revised  state  equalization rate, any county,
   22  village or school district that used the former rate in  the  apportion-
   23  ment  of  taxes  must, upon receipt of such final order, recalculate the
   24  levy that used such former rate and credit or debit as  appropriate  its
   25  constituent  municipalities  in  its  next levy.   Any special franchise
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08955-02-1
       A. 5726                             2
    1  assessments that were established  using  the  former  rate  must,  upon
    2  receipt of such final order, be revised by the state board in accordance
    3  with  the  new  rate,  and,  if taxes have already been levied upon such
    4  assessments, the affected special franchise owners shall either automat-
    5  ically  receive  a  refund  if  there  is  a  decrease or be taxed on an
    6  increase in the next levy in the manner provided for omitted parcels  in
    7  title three of article five of this chapter.
    8    S 2. This act shall take effect immediately.