Authorizes the Manhasset Park District to retroactively apply for a real property tax exemption for certain property in the hamlet of Manhasset, county of Nassau.
STATE OF NEW YORK
________________________________________________________________________
8414--A
2015-2016 Regular Sessions
IN ASSEMBLY
October 9, 2015
___________
Introduced by M. of A. SCHIMEL -- read once and referred to the Commit-
tee on Real Property Taxation -- recommitted to the Committee on Real
Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to authorize Manhasset Park District to retroactively apply for a
real property tax exemption for certain property in the hamlet of
Manhasset, county of Nassau
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 Manhasset Park District, located at 62 Manhasset Avenue, in the hamlet
4 of Manhasset, county of Nassau, an application for exemption from real
5 property taxes pursuant to section 410 of the real property tax law for
6 the 2014 assessment roll and part of the 2013 assessment roll with
7 respect to the general taxes and for the part of the 2013-2014 assess-
8 ment roll with respect to the school taxes for the parcel owned by such
9 not-for-profit entity which is located at 61 Locust Street, in the
10 hamlet of Manhasset, county of Nassau, otherwise known as Nassau county
11 tax map section 3, block 48, lot 7. If accepted, the application shall
12 be reviewed as if it had been received on or before the taxable status
13 date established for such rolls.
14 If satisfied that such not-for-profit organization would otherwise be
15 entitled to such exemption if such not-for-profit organization had filed
16 an application for exemption by the appropriate taxable status date, the
17 assessor, upon approval by the Nassau county legislature, may make
18 appropriate correction to the subject rolls. If such exemption is grant-
19 ed and such organization, therefore, shall have paid any tax with
20 respect to the subject rolls, the applicable governing body or tax
21 department may, in its sole discretion, provide for the refund of those
22 taxes paid and cancel those taxes, fines, penalties, liens, or interest
23 remaining unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11843-04-6
