Bill Text: NY S06653 | 2021-2022 | General Assembly | Amended

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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) 2021-06-10 - SUBSTITUTED BY A6489A [S06653 Detail]

Download: New_York-2021-S06653-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         6653--A

                               2021-2022 Regular Sessions

                    IN SENATE

                                      May 11, 2021
                                       ___________

        Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        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, association  library,  municipal  public
    15  library,  or  special  district  public  library may charge back to such
    16  [public] library the portion of  such  refund  attributable  to  library
    17  purposes. Such refund shall be made in accordance with the procedure set
    18  forth  in  this  section,  provided,  however, that application for such
    19  refund shall be made, by the petitioner or other person paying such tax,
    20  within three years after the  entry  of  the  final  order  ordering  or
    21  adjudging or determining such assessment to have been excessive, unequal
    22  or  unlawful,  or  that real property was misclassified. The time of the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10508-03-1
        S. 6653--A                          2

     1  pendency of any appeal in any such proceeding or  from  any  such  order
     2  shall not be deemed part of such three years.
     3    §  2. This act shall take effect on the first of January next succeed-
     4  ing the date on which it shall have become a law.