Authorizes the assessor of the town of Smithtown, county of Suffolk, to accept from Mother and Unborn Baby Care of Long Island, Inc., an application for exemption from real property taxes.
STATE OF NEW YORK
________________________________________________________________________
5628--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 20, 2023
___________
Introduced by M. of A. FITZPATRICK -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT in relation to authorizing the assessor of the town of Smithtown,
county of Suffolk, to accept from Mother and Unborn Baby Care of LI,
Inc., an application for exemption from 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 Smithtown, county of Suffolk, is hereby
3 authorized to accept from Mother and Unborn Baby Care of Long Island,
4 Inc., an application for exemption from real property taxes pursuant to
5 section 420-a of the real property tax law, with respect to the 2021
6 assessment roll, for the parcel owned by such organization, with such
7 parcel being located at 91 Maple Avenue, in the town of Smithtown, coun-
8 ty of Suffolk, otherwise known as Suffolk county tax map district 0800
9 section 104.00 block 02.00 lot 007.000. If accepted, the application
10 shall be reviewed as if it had been received on or before the taxable
11 status date established for such rolls.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Smithtown town board, may make appropriate correction to
16 the subject rolls. If such exemption is granted and such organization,
17 therefore, shall have paid any tax with respect to the subject rolls,
18 the applicable governing body or tax department may, in its sole
19 discretion, provide for the refund of those taxes paid and cancel those
20 taxes, fines, penalties, liens or interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08554-02-3
