Bill Text: NY A06333 | 2019-2020 | General Assembly | Introduced

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Bill Title: Provides for a charge-back of refunds of taxes levied by a school district to municipal public libraries and special district public libraries.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to real property taxation [A06333 Detail]

Download: New_York-2019-A06333-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6333
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                      March 6, 2019
                                       ___________
        Introduced by M. of A. STIRPE -- read once and referred to the Committee
          on Real Property Taxation
        AN  ACT to amend the real property tax law, in relation to providing for
          a charge-back of refunds of taxes  levied  by  a  school  district  to
          municipal public libraries and special district public libraries
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Paragraph (c) of subdivision 1 of section 726 of  the  real
     2  property  tax  law,  as  amended  by chapter 546 of the laws of 2014, is
     3  amended to read as follows:
     4    (c) Any final order in a proceeding under article seven of this  chap-
     5  ter, which orders or directs the correction or striking of an assessment
     6  appearing  on  that  portion  of  a city, town or county assessment roll
     7  applicable to a  school  district,  shall  be  binding  on  such  school
     8  district.  Any  amount  of  taxes  of  such  school district at any time
     9  collected upon such assessment in excess of the amount which would  have
    10  been  paid  had  such  assessment been made as determined by such order,
    11  shall be refunded by the school authorities  of  such  school  district,
    12  together  with  interest thereon computed as provided in subdivision two
    13  of this section. A school district which levies taxes  on  behalf  of  a
    14  school  district  public library may charge back to such public library,
    15  including association libraries, municipal public libraries, and special
    16  district public libraries, the portion of such  refund  attributable  to
    17  library  purposes.  Such  refund  shall  be  made in accordance with the
    18  procedure set forth in this section, provided, however, that application
    19  for such refund shall be made, by the petitioner or other person  paying
    20  such tax, within three years after the entry of the final order ordering
    21  or  adjudging  or  determining  such  assessment to have been excessive,
    22  unequal or unlawful, or that real property was misclassified.  The  time
    23  of  the  pendency  of any appeal in any such proceeding or from any such
    24  order shall not be deemed part of such three years.
    25    § 2. This act shall take effect on the first of January next  succeed-
    26  ing the date on which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08177-01-9