STATE OF NEW YORK
________________________________________________________________________
4570--B
Cal. No. 388
2019-2020 Regular Sessions
IN SENATE
March 15, 2019
___________
Introduced by Sen. GAUGHRAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
reported favorably from said committee, ordered to first and second
report, ordered to a third reading, amended and ordered reprinted,
retaining its place in the order of third reading -- passed by Senate
and delivered to the Assembly, recalled, vote reconsidered, restored
to third reading, amended and ordered reprinted, retaining its place
in the order of third reading
AN ACT authorizing the Board of Fire Commissioners of the East Northport
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 Town of Huntington is hereby authorized to accept
3 from the Board of Fire Commissioners of the East Northport Fire District
4 an application for exemption from real property taxes pursuant to subdi-
5 vision 2 of section 464 of the real property tax law, with respect to
6 the 2017-2018 assessment roll, for the parcel conveyed to such organiza-
7 tion located at 206 Laurel Road and Laurel Road, in East Northport,
8 county of Suffolk, otherwise known as District 0400 Section 058.00 Block
9 02.00 Lot 072.000 and District 0400 Section 058.00 Block 02.00 Lot
10 071.000.
11 If accepted, the application shall be reviewed as if it had been
12 received on or before the taxable status date established for such roll.
13 If satisfied that such organization would otherwise be entitled to such
14 exemption if such organization had filed an application for exemption by
15 the appropriate taxable status date, the assessor, upon approval by the
16 Town of Huntington Town Board, may make appropriate correction to the
17 subject rolls. If such exemption is granted and such organization shall
18 have paid any tax with respect to the subject rolls, the applicable
19 governing body or tax department may, in its sole discretion, provide
20 for the refund of those taxes paid and cancel those taxes, fines, penal-
21 ties, liens or interest remaining 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.
LBD09552-07-9
