Authorizes the assessor of the county of Nassau to accept an application for exemption from real property taxes from the Uniondale public library district for a certain parcel of land located in the town of Hempstead.
STATE OF NEW YORK
________________________________________________________________________
11593
IN ASSEMBLY
June 6, 2002
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. O'Connell)
-- read once and referred to the Committee on Real Property Taxation
AN ACT authorizing the assessor of the county of Nassau to accept an
application for exemption from real property taxes from the Uniondale
public library district for a certain parcel of land located in the
town of Hempstead
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 county of Nassau is hereby authorized to
3 accept from the Uniondale public library district an application for
4 exemption from real property taxes, pursuant to section 410 of the real
5 property tax law, for the assessment rolls as to which January 2, 2001
6 was the taxable status date with respect to the pro rata share of the
7 2001-2002 school year, and the pro rata share of the general tax of the
8 2001 assessment roll, for the parcel acquired by the Uniondale public
9 library district on June 13, 2001 located in the town of Hempstead, 377
10 Newport Road otherwise known as section 34, block 454, 732, 733 and 734.
11 If accepted, the application shall be reviewed as if it had been
12 received on or before the taxable status date established for such roll.
13 If satisfied that such organization: (i) acquired title to the proper-
14 ty for which it seeks exemption subsequent to the taxable status date
15 established for such roll and prior to the taxable status date for the
16 next ensuing assessment roll and (ii) 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 by the Nassau county legislature, may grant exemption from all
20 taxation beginning with the date of acquisition of the property by such
21 organization and make appropriate correction to the subject roll. If
22 exemption is granted and such organization therefore shall have paid any
23 tax with respect to the subject roll, the governing body or tax depart-
24 ment may, in its sole discretion, provide for the refund of those taxes
25 paid and cancel taxes, fines, penalties or interest remaining unpaid.
26 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15714-01-2
