NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7673
SPONSOR: Dilan (MS) TITLE OF BILL:
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 comp-
troller
PURPOSE:
The purpose of this proposed legislation is to conform statutory
language with operational procedures relating to assessments on state
lands
SUMMARY OF PROVISIONS:
Section 1 of this proposal amends Section 19 of the Public Lands Law.
Section 2 sets forth an immediate effective date.
PRIOR LEGISLATIVE HISTORY:
New bill.
JUSTIFICATION:
Section 19 of the Public Lands Law relating to taxes and assessments for
state lands currently requires that "a person, body or board authorized
to assess lands for local improvements or purposes, shall serve on the
comptroller of the state, at least three weeks prior to the confirmation
of the same, a written notice of every assessment on state lands, show-
ing the purpose for which the assessment is made, the state lands
assessed and the amounts for which they are assessed, and referring to
the law authorizing the assessment, and no such assessment shall be
legal unless such notice is duly served."
This amendment would remove the notice requirement to conform the law to
the Office of the,State Comptroller's current operational practice. The
original intent of this language, added in 1954, was to provide the
State of New York with a timeframe within which to grieve any increase
in its share of an increase in assessment based upon an improvement made
on state land. However, the timeframe for current billing practices does
not necessitate advance notice. Generally, once a bill is received from
a municipality, the state's share is paid unless there is an obvious
error. Therefore, the requirement of advance notice is superfluous.
EFFECTIVE DATE:
Provides for an immediate effective date.
