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A09614 Summary:

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A09614 Floor Votes:

A09614 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9614
 
                   IN ASSEMBLY
 
                                      May 12, 2014
                                       ___________
 
        Introduced  by M. of A. SWEENEY -- read once and referred to the Commit-
          tee on Real Property Taxation
 
        AN ACT to amend the superstorm Sandy assessment relief act, in  relation
          to authorizing the payment of bills without prior audit
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 

     1    Section 1. Paragraph (d) of section 4 of chapter 424 of  the  laws  of
     2  2013,  constituting  the  superstorm  Sandy  assessment  relief  act, is
     3  amended to read as follows:
     4    (d) The assessor shall mail written notice  of  such  finding  to  the
     5  property  owner  and  the participating municipality. Where the assessor
     6  finds that the loss in improved value is less than fifty percent or,  if
     7  a  participating  municipality  has elected to provide assessment relief
     8  for real property located within such participating municipality  for  a
     9  lesser  percentage,  is  less than such lesser percentage, or classifies
    10  the loss within a lower  range  than  the  property  owner  believes  is
    11  warranted,  the  property  owner  may file a complaint with the board of
    12  assessment review. Such board shall  reconvene  upon  ten  days  written

    13  notice  to the property owner and assessor to hear the appeal and deter-
    14  mine the matter, and shall mail written notice of its  determination  to
    15  the assessor and property owner. The provisions of article 5 of the real
    16  property tax law shall govern the review process to the extent practica-
    17  ble.  However,  for  the  purposes  of this act only, an official who is
    18  empowered to authorize payment of bills without prior audit by paragraph
    19  (a) of subdivision 8 of section 556 of the real property tax law,  shall
    20  have  such  power  when  the  recommended refund is seventy-five hundred
    21  dollars or less, or such other sum not to  exceed  seventy-five  hundred
    22  dollars.  For  the purposes of this act only, the applicant may commence
    23  within 30 days of service of a written determination, a proceeding under

    24  title 1 of article 7 of the real property tax law,  or,  if  applicable,
    25  under  title 1-A of article 7 of the real property tax law. Sections 727
    26  and 739 of the real property tax law shall not apply.
    27    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15069-01-4