Bill Text: NY S04770 | 2011-2012 | General Assembly | Introduced

New York Senate Bill 4770 (Prior Session Legislation)

Introduced

Bill Title: Authorizes the town of Rockland to accept an application for real property tax exemption from the Roscoe-Rockland fire district.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2011-06-20 - SUBSTITUTED BY A6056A [S04770 Detail]

Download: New_York-2011-S04770-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4770
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                    April 20, 2011
                                      ___________
       Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
         when printed to be committed to the Committee  on  Investigations  and
         Government Operations
       AN ACT authorizing the assessor of the town of Rockland to accept appli-
         cations  for  exemption  from  real property taxation from the Roscoe-
         Rockland fire district
         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 Rockland is hereby  authorized  to
    3  accept   from  the  Roscoe-Rockland  fire  district  an  application  of
    4  exemption from real property taxes pursuant to section 410 of  the  real
    5  property  tax  law  for the 2010 assessment with respect to the pro rata
    6  share of the school year 2010-2011, and the pro rata share of the gener-
    7  al tax of the 2010 assessment roll, for the parcels identified and known
    8  as lots 33.-1-43.2, 33.-1-44, and 33.-1-45  on  the  town  of  Rockland,
    9  county of Sullivan tax identification map.  If accepted, the application
   10  shall  be  reviewed  as if it had been received on or before the taxable
   11  status date established for such roll.
   12    If satisfied that such organization: (i) acquired title to the proper-
   13  ty for which it seeks an exemption subsequent to the taxable status date
   14  established for such roll and prior to the taxable status date  for  the
   15  next  ensuing  assessment  roll  and (ii) would otherwise be entitled to
   16  such exemption  if  such  organization  had  filed  an  application  for
   17  exemption  by  the  appropriate  taxable status date, the assessor, upon
   18  approval by the town board of the town of Rockland, may grant  exemption
   19  from all taxation beginning with the date of acquisition of the property
   20  by  such  organization  and  make  appropriate correction to the subject
   21  roll. If exemption is granted and such organization therefore shall have
   22  paid any tax with respect to the subject roll, the governing body or tax
   23  department may, in its sole discretion, provide for the refund of  those
   24  taxes  paid  and  cancel  taxes,  fines, penalties or interest remaining
   25  unpaid.
   26    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09946-02-1