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A09001 Summary:

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A09001 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9001
 
                   IN ASSEMBLY
 
                                      March 6, 2014
                                       ___________
 
        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on Real Property Taxation
 
        AN ACT to amend chapter 405 of the laws of 2013, authorizing the village
          of  Roslyn to accept an application for an exemption of property taxes
          for certain parcels in such village, in  relation  to  making  certain
          technical amendments
 

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Section 1 of chapter 405 of the laws of  2013,  authorizing
     2  the village of Roslyn to accept an application for an exemption of prop-
     3  erty  taxes  for  certain parcels in such village, is amended to read as
     4  follows:
     5    Section 1. Notwithstanding any other  provision  of  any  law  to  the
     6  contrary,  the  assessor of the county of Nassau is hereby authorized to
     7  accept from the Incorporated Village of Roslyn  an  application  for  an
     8  exemption  from  real property taxes pursuant to section 406 of the real
     9  property tax law for the [2012-2013] 2011-2012 assessment rolls from the
    10  pro-rata portion of the [2012-2013] 2011-2012 school taxes  and  a  pro-

    11  rata  share  of  the  [2013]  2012  general  taxes,  and  for the entire
    12  2012-2013 assessment rolls for the parcels located at [lots  1199-]  lot
    13  1200  of  block  106 of section 7 on the Nassau County Land and Tax Map.
    14  If accepted, the application  shall  be  reviewed  as  if  it  had  been
    15  received  on  or  before  the  taxable  status date established for such
    16  rolls. If satisfied that Incorporated Village of Roslyn would  otherwise
    17  be  entitled to such exemption if it had acquired such property prior to
    18  the appropriate taxable  status  dates  and  filed  an  application  for
    19  exemption  by  the  appropriate  taxable status date, the assessor, upon
    20  approval by the Nassau county  legislature,  may  grant  exemption  from
    21  taxation  beginning  with  the  date  of  acquisition of the property by

    22  Incorporated Village of Roslyn and make appropriate correction of  these
    23  subject  rolls.  If  such  exemption  is granted and if the Incorporated
    24  Village of Roslyn shall have paid any tax with respect to  such  subject
    25  rolls, the governing body or tax department may, in its sole discretion,
    26  provide  for  the  refund  of  those taxes paid and cancel taxes, fines,
    27  penalties or interest remaining unpaid.
    28    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14262-02-4