STATE OF NEW YORK
        ________________________________________________________________________
                                          7991
                    IN SENATE
                                     March 16, 2018
                                       ___________
        Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT to authorize Konbit Neg Lakay Inc. of Spring Valley  to  file  an
          application for certain real property tax exemptions
          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 Town of Ramapo is hereby authorized to  accept  from
     3  Konbit Neg Lakay Inc. of Spring Valley an application for exemption from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law for the 2016-2017 assessment roll, for the  parcel  located  in  the
     6  Town of Ramapo at 16 E. Church Street, otherwise known as Rockland coun-
     7  ty  tax  map section 57.39, block 2, lot 32.1. If accepted, the applica-
     8  tion shall be reviewed as if it had been received on or before the taxa-
     9  ble status dates established for such roll.
    10    If satisfied that such school would  otherwise  be  entitled  to  such
    11  exemption  if such school had acquired the subject property and filed an
    12  application for exemption by the appropriate taxable  status  date,  the
    13  assessor, upon approval by the Town Board of Ramapo, may grant exemption
    14  from  all taxation and make appropriate corrections to the subject roll.
    15  If such exemption is granted and such school therefore shall  have  paid
    16  any  tax  with  respect  to  the subject roll, the governing body or tax
    17  department may, in its sole discretion, provide for the refund of  those
    18  taxes  paid  and  cancel  any  taxes, fines, penalties, interest, or tax
    19  liens remaining unpaid.
    20    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13050-01-7