Authorizes Congregation S.T.L. Corporation to file an application for exemption from real property taxes for a certain parcel of land located in the village of Great Neck, county of Nassau.
STATE OF NEW YORK
________________________________________________________________________
8165
2013-2014 Regular Sessions
IN ASSEMBLY
August 30, 2013
___________
Introduced by M. of A. SCHIMEL -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to authorize Congregation S.T.L. Corporation to file an applica-
tion for exemption from real property taxes for a certain parcel of
land located in the village of Great Neck, county of Nassau
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 county of Nassau is hereby authorized to accept from
3 the Congregation S.T.L. Corporation applications for exemptions from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for the 2011-2012 assessment roll with respect to a portion of the
6 2012 general taxes and a portion of the 2011-2012 school taxes and the
7 2012-2013 assessment roll with respect to all of the 2013 general taxes
8 and the 2012-2013 school taxes for the parcel owned by such not-for-pro-
9 fit corporation which is located at 813 Middle Neck Road, village of
10 Great Neck, town of North Hempstead, county of Nassau, otherwise known
11 as Nassau county tax map section 1, block 106-02, lot 116. If accepted,
12 the applications shall be reviewed as if they had been received on or
13 before the taxable status date established for such rolls.
14 If satisfied that such not-for-profit organization would otherwise be
15 entitled to such exemptions if such not-for-profit organization had
16 filed applications for exemptions by the appropriate taxable status
17 dates, the assessor, upon approval by the Nassau county legislature may
18 make appropriate correction to the subject rolls. If such exemptions are
19 granted and such organization, therefore, shall have paid any taxes with
20 respect to the subject rolls, the applicable governing body or tax
21 department may, in its sole discretion, provide for the refund of those
22 taxes paid and cancel those taxes, fines, penalties, liens, or interest
23 remaining unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11728-02-3
