STATE OF NEW YORK
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5926
2015-2016 Regular Sessions
IN SENATE
June 12, 2015
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Introduced by Sen. MARCHIONE -- (at request of the State Comptroller) --
read twice and ordered printed, and when printed to be committed to
the Committee on Rules
AN ACT to amend the public lands law, in relation to the timeframe with-
in which an invoice of assessment is to be submitted to the state
comptroller
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 19 of the public lands law, as amended by chapter
2 385 of the laws of 1994, is amended to read as follows:
3 § 19. Taxes and assessments for local improvements on state lands. A
4 person, body or board authorized to assess lands for local improvements
5 or purposes, shall [serve on] submit to the comptroller of the state[,
6 at least three weeks prior to the confirmation of the same, a written
7 notice of every] an invoice of assessment on state lands, showing the
8 purpose for which the assessment is made, the state lands assessed and
9 the amounts for which they are assessed, and referring to the law
10 authorizing the assessment[, and no such assessment shall be legal
11 unless such notice is duly served]. No fee, interest, penalty or
12 expense shall be added to or accrue on any [such] assessment against
13 state lands, nor shall such lands be sold therefor; but such assessments
14 shall, if confirmed and uncontested, be paid and discharged out of any
15 moneys appropriated therefor. All sales of state lands for unpaid taxes
16 or assessments for local improvements or purposes are void. All taxes
17 and assessments legally made on state lands, and all legal rents or
18 charges thereon, shall be audited by the comptroller and paid out of the
19 treasury. On or before January fifteenth the comptroller, in consulta-
20 tion with the board of real property tax services and other agencies as
21 may be appropriate, shall submit to the governor and the legislature an
22 annual accounting of taxes and assessments paid pursuant to this section
23 during the preceding and current fiscal years. Such accounting shall
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09299-01-5
S. 5926 2
1 include, but not be limited to the number, type and amount of such
2 payments, as well as an estimate of payments to be made during the
3 remainder of the current fiscal year and during the following fiscal
4 year. If any provision of this section conflict with any provision of
5 any other general, special or local law, this section shall prevail; and
6 no other general, special or local law shall be deemed to repeal, alter
7 or abridge any provision of this section, unless this section or this
8 article or this chapter be expressly and specifically referred to there-
9 in. This section shall extend, in its operation and effect, so as to
10 include all actions and proceedings, whether judicial or administrative,
11 heretofore commenced under any general, special or local law and now
12 pending.
13 § 2. This act shall take effect immediately.
