Relates to the time period which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation.
STATE OF NEW YORK
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2536
2009-2010 Regular Sessions
IN SENATE
February 23, 2009
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Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the time peri-
od for refunds attributable to clerical error or an unlawful entry
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 1 of section 556 of the real
2 property tax law, as amended by chapter 616 of the laws of 2002, is
3 amended to read as follows:
4 (a) Pursuant to the provisions of this section, an appropriate tax
5 levying body may refund to any person the amount of any tax paid by him
6 or her, or portion thereof, as the case may be, or may provide a credit
7 against an outstanding tax (i) where such tax was attributable to a
8 clerical error or an unlawful entry [and application for refund or cred-
9 it is made within three years from the annexation of the warrant for
10 such tax], or (ii) where such tax was attributable to an error in essen-
11 tial fact, other than an error in essential fact as defined in paragraph
12 (d) of subdivision three of section five hundred fifty of this title,
13 and such application for refund or credit is made within three years
14 from the annexation of the warrant for such tax.
15 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06463-01-9
