Authorizes the assessor of the city of Hornell, county of Steuben to accept from St. Ann's Academy an application for exemptions from real property taxes for the 2013-2014 assessment roll.
STATE OF NEW YORK
________________________________________________________________________
10218
IN ASSEMBLY
May 17, 2016
___________
Introduced by M. of A. NOJAY -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to permitting the St. Ann's Academy to file an appli-
cation 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 city of Hornell, county of Steuben, is hereby
3 authorized to accept from the St. Ann's Academy, an application for an
4 exemption from real property taxes pursuant to section 420-a of the real
5 property tax law for a portion of the 2013-2014 assessment roll with
6 respect to taxes for the parcel owned by such not-for-profit corporation
7 located at 41 Genesee Street, city of Hornell, county of Steuben, other-
8 wise known as tax map reference number 151.72-01-008.000.
9 If satisfied that such not-for-profit organization would otherwise be
10 entitled to such exemption if such not-for-profit organization had filed
11 an application for exemption by the appropriate taxable status date, the
12 assessor, upon approval by the Hornell city council, may make appropri-
13 ate correction to the subject rolls. If such exemption is granted and
14 such organization, therefore, shall have paid any tax with respect to
15 the subject rolls, the applicable governing body or tax department may,
16 in its sole discretion, provide for the refund of those taxes paid and
17 cancel those taxes, fines, penalties, liens, or interest remaining
18 unpaid.
19 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15007-02-6
