Bill Text: NY S05014 | 2015-2016 | General Assembly | Introduced
Bill Title: Relates to the assessment of certain village taxes in Nassau County.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2016-06-07 - referred to ways and means [S05014 Detail]
Download: New_York-2015-S05014-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5014
2015-2016 Regular Sessions
I N S E N A T E
April 28, 2015
___________
Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government
AN ACT to amend chapter 404 of the laws of 2013 relating to authorizing
the assessor of the county of Nassau to accept an application for
exemption from real property tax for the Locust Valley water district,
in relation to the assessment of village taxes
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 404 of the laws of 2013 relating to
2 authorizing the assessor of the county of Nassau to accept an applica-
3 tion for exemption from real property taxes for the Locust Valley water
4 district is amended to read as follows:
5 Section 1. Notwithstanding any other provision of law to the contrary,
6 the assessor of the county of Nassau is hereby authorized to accept from
7 the Locust Valley water district an application for exemption from real
8 property taxes pursuant to section 410-a of the real property tax law
9 for a portion of the 2010-2011 general taxes[,] AND the 2011-2012 school
10 and general taxes[, the 2012-2013 school and general taxes and the
11 2010-2012 village taxes], for the parcel located in the town of Oyster
12 Bay at 49 Horse Hollow Road, Lattingtown, otherwise known as: section
13 30, block B, lot 1269.
14 If accepted, the application shall be reviewed as if it had been
15 received on or before the taxable status date established for such roll.
16 If satisfied that such organization would otherwise be entitled to
17 such exemption if such organization had filed an application for
18 exemption by the appropriate taxable status date, the assessor, upon
19 approval of the Nassau county legislature, may grant exemption from all
20 taxation and make appropriate corrections to the subject roll. If such
21 exemption is granted and such organization therefore shall have paid any
22 tax with respect to the subject roll, the governing body or tax depart-
23 ment may, in its sole discretion, provide for the refund of those taxes
24 paid and cancel any taxes, fines, penalties, interest or tax liens
25 remaining 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.
LBD10712-02-5
