STATE OF NEW YORK
________________________________________________________________________
7773--A
2017-2018 Regular Sessions
IN ASSEMBLY
May 15, 2017
___________
Introduced by M. of A. CURRAN -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT authorizing the Oceanside Fire District to receive retroactive
real property tax exempt status
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 county of Nassau is hereby authorized to accept from
3 the Oceanside Fire District an application for exemption from real prop-
4 erty taxes pursuant to section 420-a of the real property tax law, with
5 respect to the 2014-2015 assessment roll for the 2014-2015 school taxes
6 and the 2015 general taxes, for the parcel conveyed to such organization
7 located at 57 Foxhurst Road, in the hamlet of Oceanside, town of Hemp-
8 stead, county of Nassau, otherwise known as Nassau county parcel ID
9 section 38 block 357 lot 1-2. If accepted, the application shall be
10 reviewed as if it had been received on or before the taxable status date
11 established for such roll.
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 Nassau county legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject rolls, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11624-08-7
