STATE OF NEW YORK
________________________________________________________________________
6898
2011-2012 Regular Sessions
IN ASSEMBLY
April 5, 2011
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Introduced by M. of A. GABRYSZAK -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the assessor for the town of Cheektowaga to grant
Bible Believers Baptist Church a real property tax exemption
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 for the town of Cheektowaga, in the county of Erie, is
3 hereby authorized to accept from the Bible Believers Baptist Church, a
4 not-for-profit corporation which was incorporated under article 7 of the
5 religious corporations law, an application for exemption from real prop-
6 erty taxes pursuant to section 420-a of the real property tax law for
7 the 2010 assessment roll and for all years thereafter, for the parcel
8 located in the town of Cheektowaga, in the county of Erie, at 416 Cayuga
9 Creek Road, otherwise known as: section 113.80, block 1, lot 13.21. If
10 satisfied that Bible Believers Baptist Church would otherwise be enti-
11 tled to such exemption by the appropriate taxable status date, the
12 assessor of the town of Cheektowaga may upon approval of the town board
13 of such town, grant exemption from taxation based on the 2010 assessment
14 roll and owing by such not-for-profit corporation on the effective date
15 of this act, and make appropriate correction of the subject roll for all
16 taxes accruing from 2010 and in the years following. If such exemption
17 is granted and if such not-for-profit corporation shall have paid any
18 tax with respect to the subject roll during such years, the governing
19 body or tax department may, in its sole discretion, provide for the
20 refund of those taxes paid and cancel taxes, fines, penalties or inter-
21 est remaining unpaid, and may additionally cancel any taxes, fines,
22 penalties or interest remaining unpaid which shall have accrued and been
23 unpaid during such time.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10510-01-1
