S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6693

                            I N  S E N A T E

                            January 27, 2010
                               ___________

Introduced  by  Sen.  SKELOS -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize the assessor of the county of Nassau  to  accept  an
  application  for  exemption  from  real  property  taxes  from  Merkos
  L'Inyonei Chinuch, Inc. for a certain parcel of land  located  in  the
  town of Hempstead

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
Merkos L'Inyonei Chinuch, Inc. an application for  exemption  from  real
property  taxes  pursuant  to section 420-a of the real property tax law
for the assessment roll as to which January  2,  2008  was  the  taxable
status date with respect to the general tax for the 2008 assessment roll
and  the  school taxes for the 2008-2009 school tax roll, for the parcel
acquired by Merkos L'Inyonei Chinuch, Inc. on May 15, 2007,  located  in
the  town  of  Hempstead  at 3000 Lawson Boulevard, Oceanside, otherwise
known as section 43, block 348, lot 157 and 158. If accepted, the appli-
cation shall be reviewed as if it had been received  on  or  before  the
taxable status date established for such roll.
  If  satisfied  that  such  organization would otherwise be entitled to
such exemption  if  such  organization  had  filed  an  application  for
exemption  by  the  appropriate  taxable status date, the assessor, upon
approval of the Nassau county legislature, may grant exemption from  all
taxation  beginning with the date of acquisition of the property by such
organization and make appropriate correction to  the  subject  roll.  If
such  exemption  is  granted  and such organization therefore shall have
paid any tax with respect to the subject roll, the governing body or tax
department may, in its sole discretion, provide for the refund of  those
taxes  paid  and  cancel  taxes, fines, penalties, interest or tax liens
remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15436-01-0