Authorizes the assessor of the city of Buffalo to accept an application for real property tax exemption from The Service Collaborative of Western New York.
STATE OF NEW YORK
________________________________________________________________________
7990
2013-2014 Regular Sessions
IN ASSEMBLY
June 13, 2013
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the assessor of the city of Buffalo to accept an
application for exemption from real property taxes from The Service
Collaborative of WNY, Inc. for a certain parcel of land located in the
city of Buffalo
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 city of Buffalo is hereby authorized to accept from
3 The Service Collaborative of WNY, Inc. an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for the assessment roll for the 2010 assessment year, for the parcel
6 located at 635 South Park Avenue, city of Buffalo, otherwise known as
7 section 122.41, block 3, lot 1.2. If accepted, the application shall be
8 reviewed as if it had been received on or before the taxable status date
9 established for such roll.
10 If satisfied that The Service Collaborative of WNY, Inc. (i) acquired
11 title to the property for which it seeks exemption subsequent to the
12 taxable status dates established for such roll and prior to the taxable
13 status date for the next ensuing assessment roll and (ii) would other-
14 wise be entitled to such exemption if it had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the city of Buffalo common council, may grant exemption from
17 taxation beginning with the date of acquisition of the property by The
18 Service Collaborative of WNY, Inc. and make appropriate correction of
19 this subject roll. If such exemption is granted and if The Service
20 Collaborative of WNY, Inc. shall have paid any tax with respect to such
21 subject roll, the governing body or tax department may, in its sole
22 discretion, provide for those taxes paid and cancel taxes, fines, penal-
23 ties or interest remaining unpaid.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05679-01-3
A. 7990 2
1 § 2. This act shall take effect immediately.
