S T A T E   O F   N E W   Y O R K
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                                  7952

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              May 25, 2011
                               ___________

Introduced by M. of A. MURRAY -- read once and referred to the Committee
  on Real Property Taxation

AN ACT authorizing the Selden fire district in the town of Brookhaven to
  file  an  application  for a real property tax exemption and refund of
  any such taxes paid at the time of acquisition

  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 town of Brookhaven is hereby authorized to accept
from the Selden Fire District an application  for  exemption  from  real
property  taxes pursuant to section 410 of the real property tax law for
the 2005 and 2006 assessment rolls, for the parcel owned by  the  Selden
Fire  District  located in Selden, town of Brookhaven, at 23 South Ever-
green Drive, more specifically  described  as  Suffolk  County  tax  map
number  0200-473-06.00-032.000.    If accepted, the application shall be
reviewed as if it had been received on or before the taxable status date
established for such roll. If satisfied that  such  fire  district:  (i)
acquired  title  to the property for which it seeks exemption subsequent
to the taxable status date established for such roll and  prior  to  the
taxable  status date for the next ensuing assessment roll and (ii) would
otherwise be entitled to such exemption if such fire district had  filed
an application for exemption by the appropriate taxable status date, the
assessor of the town of Brookhaven, upon approval by the Brookhaven town
board,  may grant exemption from all taxation beginning with the date of
acquisition of the property by such fire district and  make  appropriate
correction  of  the  subject roll. If such exemption is granted and such
fire district therefore shall have paid any  tax  with  respect  to  the
subject  roll,  the  applicable governing body or tax department may, in
its sole discretion, provide for the refund  of  those  taxes  paid  and
cancel taxes, fines, penalties, or interest 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.
                                                           LBD06979-01-1