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S02871 Summary:

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S02871 Floor Votes:

S02871 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2871
 
                               2013-2014 Regular Sessions
 
                    IN SENATE
 
                                    January 24, 2013
                                       ___________
 
        Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT authorizing the assessor of the city  of  Buffalo  to  accept  an
          application  for  exemption  from real property taxes from The Service
          Collaborative of WNY, Inc. for a certain parcel of land located in the

          city of Buffalo
 
          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 Buffalo is hereby authorized to accept from
     3  The Service Collaborative of WNY, Inc. an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law for the assessment roll for the 2010 assessment year, for the parcel
     6  located  at  635  South Park Avenue, city of Buffalo, otherwise known as
     7  section 122.41, block 3, lot 1.2. If accepted, the application shall  be
     8  reviewed as if it had been received on or before the taxable status date
     9  established for such roll.
    10    If  satisfied that The Service Collaborative of WNY, Inc. (i) acquired

    11  title to the property for which it seeks  exemption  subsequent  to  the
    12  taxable  status dates established for such roll and prior to the taxable
    13  status date for the next ensuing assessment roll and (ii)  would  other-
    14  wise  be  entitled  to such exemption if it had filed an application for
    15  exemption by the appropriate taxable status  date,  the  assessor,  upon
    16  approval by the city of Buffalo common council, may grant exemption from
    17  taxation  beginning  with the date of acquisition of the property by The
    18  Service Collaborative of WNY, Inc. and make  appropriate  correction  of
    19  this  subject  roll.  If  such  exemption  is granted and if The Service
    20  Collaborative of WNY, Inc. shall have paid any tax with respect to  such
    21  subject  roll,  the  governing  body  or tax department may, in its sole
    22  discretion, provide for those taxes paid and cancel taxes, fines, penal-

    23  ties or interest 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.
                                                                   LBD05679-01-3