Authorizes the town of Southampton to accept from the Southampton union free school district applications for exemptions for real property taxes for the 2009 - 2010 and 2010 - 2011 assessment rolls for a certain parcel owned by such district.
STATE OF NEW YORK
________________________________________________________________________
S. 3441 A. 5490
2011-2012 Regular Sessions
SENATE - ASSEMBLY
February 22, 2011
___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Real Property Taxation
AN ACT authorizing the town of Southampton to accept from the Southamp-
ton union free school district applications for exemptions for real
property taxes
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 town of Southampton is hereby authorized to accept
3 from the Southampton Union Free School District applications for
4 exemption from real property taxes pursuant to section 408 of the real
5 property tax law for the 2009-2010 and 2010-2011 assessment rolls for
6 the parcel owned by such school district located in the town of South-
7 ampton at 1020 Majors Path, otherwise known as section 98, block 1, lot
8 5001.
9 If accepted, such applications shall be reviewed as if they had been
10 received on or before the taxable status dates established for such
11 rolls.
12 If satisfied that the Southampton Union Free School District would
13 otherwise be entitled to such exemption if such school district had
14 acquired the property by the appropriate taxable status dates, the
15 assessor of the town of Southampton, upon approval by the town board,
16 may grant exemption from all taxation beginning on the date of acquisi-
17 tion of such parcel by such school district and cancel taxes, fines,
18 penalties and interest remaining unpaid, and make appropriate
19 corrections to the subject assessment rolls.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08900-01-1
