STATE OF NEW YORK
________________________________________________________________________
7757--A
2015-2016 Regular Sessions
IN ASSEMBLY
May 26, 2015
___________
Introduced by M. of A. SCHIMMINGER -- 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 authorizing the assessor of the city of Tonawanda to accept from
Historical Society of the Tonawandas Inc. a retroactive application
for exemption from real property
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 city of Tonawanda, county of Erie, is hereby author-
3 ized to accept from Historical Society of the Tonawandas Inc. as appli-
4 cation for exemption from real property taxes pursuant to section 420-a
5 of the real property tax law for the 2015 assessment roll, for the
6 parcel owned by such organization located at 126 Broad Street, in the
7 city of Tonawanda, county of Erie, otherwise known as Erie county tax
8 map, section 39.53, block 12, lot 2.
9 If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status date established for such roll.
11 If satisfied that such organization would otherwise be entitled to such
12 exemption if such organization had acquired the property and filed an
13 application by the appropriate taxable status date, the assessor, upon
14 approval by the city council, may make appropriate corrections to the
15 subject roll. If such exemption is granted and such organization, there-
16 fore, shall have paid any tax with respect to the subject roll, the
17 applicable governing body or tax department may, in its sole discretion,
18 provide for the refund of those taxes paid and cancel those taxes,
19 fines, penalties, liens, or interest remaining unpaid.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11208-02-5
