New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 

S03503 Summary:

S03503 Actions:

S03503 Floor Votes:

S03503 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         3503--B
            Cal. No. 629
 
                               2011-2012 Regular Sessions
 
                    IN SENATE
 
                                    February 24, 2011
                                       ___________
 
        Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading,  amended  and  ordered  reprinted,

          retaining its place in the order of third reading -- again amended and
          ordered reprinted, retaining its place in the order of third reading
 
        AN  ACT  to  authorize the assessor of the county of Nassau to accept an
          application for exemption from real property taxes from the Massapequa
          fire district for a certain parcel of land  located  in  the  town  of
          Oyster Bay
 
          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 Massapequa fire district an  application  for  exemption  from  real
     4  property  taxes pursuant to section 410 of the real property tax law for
     5  the 2009-2010 assessment roll with respect to the 2010 general  tax  and

     6  the 2009-2010 school tax, for the parcel acquired by the Massapequa fire
     7  district  on  December  29,  2009 located in the town of Oyster Bay at 1
     8  Brooklyn Avenue, Massapequa, otherwise known as section 52,  block  251,
     9  lots  1640,  1641,  1642,  1643,  1644,  1645 and 1646. If accepted, the
    10  application shall be reviewed as if it had been received  on  or  before
    11  the taxable status date established for such roll.
    12    If  satisfied  that  such district: (i) acquired title to the property
    13  for which it seeks an exemption subsequent to the  taxable  status  date
    14  established  for  such roll and prior to the taxable status date for the
    15  next ensuing assessment roll and (ii) would otherwise   be  entitled  to
    16  such  exemption  if such district had filed an application for exemption
    17  by the appropriate taxable status date, the assessor, upon  approval  of

    18  the  Nassau  county  legislature,  may grant exemption from all taxation
    19  beginning with the date of acquisition of property by such district  and
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09769-05-1
        S. 3503--B                          2
 
     1  make appropriate correction to the subject roll. If  such  exemption  is
     2  granted and such district therefore shall have paid any tax with respect
     3  to  the  subject  roll, the governing body or tax department may, in its
     4  sole  discretion,  provide for the refund of those taxes paid and cancel
     5  taxes, fines, penalties, interest or tax liens remaining unpaid.
     6    § 2. This act shall take effect immediately.