senate Bill S2003

Signed by Governor

Provides for a charge-back of refunds of taxes levied by a school district on behalf of a school district public library

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 09 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jun / 2013
    • 1ST REPORT CAL.1045
  • 05 / Jun / 2013
    • 2ND REPORT CAL.
  • 10 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2013
    • PASSED SENATE
  • 11 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 20 / May / 2014
    • 1ST REPORT CAL.879
  • 21 / May / 2014
    • 2ND REPORT CAL.
  • 28 / May / 2014
    • ADVANCED TO THIRD READING
  • 10 / Jun / 2014
    • PASSED SENATE
  • 10 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 10 / Jun / 2014
    • REFERRED TO WAYS AND MEANS
  • 19 / Jun / 2014
    • SUBSTITUTED FOR A5310
  • 19 / Jun / 2014
    • ORDERED TO THIRD READING RULES CAL.440
  • 19 / Jun / 2014
    • PASSED ASSEMBLY
  • 19 / Jun / 2014
    • RETURNED TO SENATE
  • 17 / Dec / 2014
    • DELIVERED TO GOVERNOR
  • 29 / Dec / 2014
    • SIGNED CHAP.546

Summary

Provides that a school district which levies taxes on behalf of a school district public library may charge back to such public library the portion of any court ordered refund attributable to library purposes.

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Bill Details

See Assembly Version of this Bill:
A5310
Versions:
S2003
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง726, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S7250, A3377
2009-2010: A1656, A1656
2007-2008: A1444, A1444

Sponsor Memo

BILL NUMBER:S2003

TITLE OF BILL: An act to amend the real property tax law, in relation
to school districts which levy taxes on behalf of a school district and
public library

PURPOSE OR GENERAL IDEA OF BILL: To assign appropriate responsibility
for court ordered refunds of school district public library taxes.

SUMMARY OF SPECIFIC PROVISIONS:

Section one amends Real Property Tax Law section 726(1)(c) to authorize
school districts which levy taxes on behalf of school district public
libraries to charge back to such public library the portion of any court
ordered refund attributable to library purposes.

Section two is the effective date.

JUSTIFICATION: Existing law is silent on whether a school district may
charge back court ordered refunds. Opinions of the State Comptroller
(95-15, 79-103, 75-1210) have consistently held that school districts
are lacking in the necessary statutory authority. This legislation
corrects an apparent oversight in Real Property Tax Law. It was never
the intent of the Legislature to prohibit school districts which levy
taxes on behalf of a school district public library from apportioning
the library portion of certiorari and small claims assessment review
refunds to such libraries. The inequity of requiring a school district
to refund a library's share of tax certiorari debt from the school
district's own resources is clear.

PRIOR LEGISLATIVE HISTORY: S.7250 - 2012 - Referred to Local Government
S.1079- 2004 - Referred to Local Government S.2454- 2002- Referred to
Local Government

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None.

EFFECTIVE DATE: January 1 succeeding enactment.

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

                                  2003

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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

AN ACT to amend the  real  property  tax  law,  in  relation  to  school
  districts  which  levy taxes on behalf of a school district and public
  library

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

  Section  1.  Paragraph (c) of subdivision 1 of section 726 of the real
property tax law, as amended by chapter 714 of  the  laws  of  1982,  is
amended to read as follows:
  (c)  Any final order in a proceeding under article seven of this chap-
ter, which orders or directs the correction or striking of an assessment
appearing  on  that  portion  of  a city, town or county assessment roll
applicable to a  school  district,  shall  be  binding  on  such  school
district.    Any  amount  of  taxes  of such school district at any time
collected upon such assessment in excess of the amount which would  have
been  paid  had  such  assessment been made as determined by such order,
shall be refunded by the school authorities  of  such  school  district,
together  with  interest thereon computed as provided in subdivision two
of this section. A SCHOOL DISTRICT WHICH LEVIES TAXES  ON  BEHALF  OF  A
SCHOOL  DISTRICT  PUBLIC  LIBRARY MAY CHARGE BACK TO SUCH PUBLIC LIBRARY
THE PORTION OF SUCH REFUND ATTRIBUTABLE TO LIBRARY PURPOSES. Such refund
shall be made in  accordance  with  the  procedure  set  forth  in  this
section,  provided,  however,  that application for such refund shall be
made, by the petitioner or other person paying such  tax,  within  three
years after the entry of the final order ordering or adjudging or deter-
mining  such  assessment to have been excessive, unequal or unlawful, or
that real property was misclassified.  The time of the pendency  of  any
appeal in any such proceeding or from any such order shall not be deemed
part of such three years.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05334-01-3

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