Bill Text: NY S02871 | 2013-2014 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the city of Buffalo to accept an application for real property tax exemption from The Service Collaborative of Western New York.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2013-09-27 - SIGNED CHAP.363 [S02871 Detail]

Download: New_York-2013-S02871-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2871
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   January 24, 2013
                                      ___________
       Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT authorizing the assessor of the city  of  Buffalo  to  accept  an
         application  for  exemption  from real property taxes from The Service
         Collaborative of WNY, Inc. for a certain parcel of land located in the
         city of Buffalo
         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 city of Buffalo is hereby authorized to accept from
    3  The Service Collaborative of WNY, Inc. an application for exemption from
    4  real property taxes pursuant to section 420-a of the real  property  tax
    5  law for the assessment roll for the 2010 assessment year, for the parcel
    6  located  at  635  South Park Avenue, city of Buffalo, otherwise known as
    7  section 122.41, block 3, lot 1.2. If accepted, the application shall  be
    8  reviewed as if it had been received on or before the taxable status date
    9  established for such roll.
   10    If  satisfied that The Service Collaborative of WNY, Inc. (i) acquired
   11  title to the property for which it seeks  exemption  subsequent  to  the
   12  taxable  status dates established for such roll and prior to the taxable
   13  status date for the next ensuing assessment roll and (ii)  would  other-
   14  wise  be  entitled  to such exemption if it had filed an application for
   15  exemption by the appropriate taxable status  date,  the  assessor,  upon
   16  approval by the city of Buffalo common council, may grant exemption from
   17  taxation  beginning  with the date of acquisition of the property by The
   18  Service Collaborative of WNY, Inc. and make  appropriate  correction  of
   19  this  subject  roll.  If  such  exemption  is granted and if The Service
   20  Collaborative of WNY, Inc. shall have paid any tax with respect to  such
   21  subject  roll,  the  governing  body  or tax department may, in its sole
   22  discretion, provide for those taxes paid and cancel taxes, fines, penal-
   23  ties or interest remaining unpaid.
   24    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05679-01-3