Provides that a school district which levies taxes on behalf of a school district public library may charge back to such public library the portion of any court ordered refund attributable to library purposes.
STATE OF NEW YORK
________________________________________________________________________
5310
2013-2014 Regular Sessions
IN ASSEMBLY
February 22, 2013
___________
Introduced by M. of A. GALEF -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to school
districts which levy taxes on behalf of a school district and public
library
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (c) of subdivision 1 of section 726 of the real
2 property tax law, as amended by chapter 714 of the laws of 1982, is
3 amended to read as follows:
4 (c) Any final order in a proceeding under article seven of this chap-
5 ter, which orders or directs the correction or striking of an assessment
6 appearing on that portion of a city, town or county assessment roll
7 applicable to a school district, shall be binding on such school
8 district. Any amount of taxes of such school district at any time
9 collected upon such assessment in excess of the amount which would have
10 been paid had such assessment been made as determined by such order,
11 shall be refunded by the school authorities of such school district,
12 together with interest thereon computed as provided in subdivision two
13 of this section. A school district which levies taxes on behalf of a
14 school district public library may charge back to such public library
15 the portion of such refund attributable to library purposes. Such refund
16 shall be made in accordance with the procedure set forth in this
17 section, provided, however, that application for such refund shall be
18 made, by the petitioner or other person paying such tax, within three
19 years after the entry of the final order ordering or adjudging or deter-
20 mining such assessment to have been excessive, unequal or unlawful, or
21 that real property was misclassified. The time of the pendency of any
22 appeal in any such proceeding or from any such order shall not be deemed
23 part of such three years.
24 § 2. This act shall take effect on the first of January next succeed-
25 ing the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05334-01-3
