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S05255 Summary:

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S05255 Floor Votes:

S05255 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5255
 
                               2013-2014 Regular Sessions
 
                    IN SENATE
 
                                      May 15, 2013
                                       ___________
 
        Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT authorizing the village of Roslyn to accept an application for an
          exemption of property taxes for certain parcels in such village
 
          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 any law to the
     2  contrary, the assessor of the county of Nassau is hereby  authorized  to
     3  accept  from  the  Incorporated  Village of Roslyn an application for an
     4  exemption from real property taxes pursuant to section 406 of  the  real
     5  property  tax  law  for the 2012-2013 assessment rolls from the pro-rata
     6  portion of the 2012-2013 school taxes and a pro-rata share of  the  2013
     7  general taxes, for the parcels located at lots 1199-1200 of block 106 of
     8  section  7  on  the  Nassau  County Land and Tax Map.   If accepted, the
     9  application shall be reviewed as if it had been received  on  or  before
    10  the  taxable  status  date established for such rolls. If satisfied that
    11  Incorporated Village of Roslyn  would  otherwise  be  entitled  to  such

    12  exemption  if  it  had  acquired  such property prior to the appropriate
    13  taxable status dates and filed  an  application  for  exemption  by  the
    14  appropriate  taxable  status  date,  the  assessor, upon approval by the
    15  Nassau county legislature, may grant exemption from  taxation  beginning
    16  with  the date of acquisition of the property by Incorporated Village of
    17  Roslyn and make appropriate correction of these subject rolls.  If  such
    18  exemption  is  granted  and  if the Incorporated Village of Roslyn shall
    19  have paid any tax with respect to such subject rolls, the governing body
    20  or tax department may, in its sole discretion, provide for the refund of
    21  those taxes paid and cancel taxes, fines, penalties or interest  remain-
    22  ing unpaid.
    23    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets

                              [ ] is old law to be omitted.
                                                                   LBD11033-01-3