senate Bill S6655

Signed by Governor

Extends from June 30, 2014 until June 30, 2016 the provisions relating to the Oneida Indian Nation real property tax depository fund

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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

  • 24 / Feb / 2014
    • REFERRED TO FINANCE
  • 09 / Jun / 2014
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 09 / Jun / 2014
    • ORDERED TO THIRD READING CAL.1215
  • 10 / Jun / 2014
    • PASSED SENATE
  • 10 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 10 / Jun / 2014
    • REFERRED TO WAYS AND MEANS
  • 11 / Jun / 2014
    • SUBSTITUTED FOR A8895
  • 11 / Jun / 2014
    • ORDERED TO THIRD READING RULES CAL.178
  • 11 / Jun / 2014
    • PASSED ASSEMBLY
  • 11 / Jun / 2014
    • RETURNED TO SENATE
  • 30 / Jun / 2014
    • DELIVERED TO GOVERNOR
  • 30 / Jun / 2014
    • SIGNED CHAP.73

Summary

Extends from June 30, 2014 until June 30, 2016 the provisions relating to the Oneida Indian Nation real property tax depository fund.

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Bill Details

See Assembly Version of this Bill:
A8895
Versions:
S6655
Legislative Cycle:
2013-2014
Law Section:
State Finance Law
Laws Affected:
Amd §99-n, St Fin L; amd §§2 & 4, Chap 521 of 2005

Sponsor Memo

BILL NUMBER:S6655

TITLE OF BILL: An act to amend the state finance law, in relation to
the Oneida Indian Nation real property tax depository fund and to
amend chapter 521 of the laws of 2005, amending the state finance law
relating to creating the Oneida Indian Nation real property tax
depository fund, in relation to the effectiveness thereof

PURPOSE:

This bill extends the provisions of chapter 521 of the laws of 2005
which created the Oneida Indian Nation real property tax depository
fund consisting of real property tax payments on Oneida Indian Nation
taxable property.

SUMMARY OF PROVISIONS:

Amends the state finance law to extend the provisions relating to the
Oneida Indian Nation real property tax depository fund until June 30,
2016.

JUSTIFICATION:

On March 29, 2005, the United States Supreme Court issued a decision
in City of Sherrill vs. the Oneida Indian Nation of New York finding
that most lands owned by the Oneida Indian Nation of New York are
taxable parcels under applicable state law and that as such, the
Oneida Indian Nation is responsible for payment of property taxes on
such lands.

Because there remains some uncertainty as to when and to what extent
the taxes will be paid, the county of Oneida, as guarantor of unpaid
property taxes to its municipalities, must be protected until all
uncertainties are resolved. The tax depository fund provides that
protection to the county as well as providing that all municipalities
in the county are fairly compensated from any additional taxes
collected from the Oneida Indian Nation once all issues are dealt with
and the taxes are paid.

LEGISLATIVE HISTORY:

New.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

Immediate and shall expire June 30, 2016 when upon such date the
provisions of this act shall be deemed repealed.

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

                                  6655

                            I N  S E N A T E

                            February 24, 2014
                               ___________

Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Finance

AN ACT to amend the state finance law, in relation to the Oneida  Indian
  Nation  real  property tax depository fund and to amend chapter 521 of
  the laws of 2005, amending the state finance law relating to  creating
  the  Oneida  Indian  Nation  real  property  tax  depository  fund, in
  relation to the effectiveness thereof

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

  Section  1. Section 99-n of the state finance law, as amended by chap-
ter 71 of the laws of 2012, is amended to read as follows:
  S99-n. Oneida Indian Nation real property tax depository  fund.  There
is  hereby  established in the sole custody of the comptroller a special
fund to be known as the "Oneida Indian Nation real property tax  deposi-
tory  fund".  Such  fund  shall consist of real property tax payments on
Oneida Indian Nation taxable property until  such  time  as  the  Oneida
county treasurer certifies to the state comptroller that no unpaid taxes
remain  due  on  the lands of the Oneida Indian Nation of New York which
have been subjected to taxation, or until June thirtieth,  two  thousand
[fourteen]  SIXTEEN,  whichever  comes  first. Upon such occurrence, the
funds shall be released to the county treasurer,  who  shall  distribute
them  to  the  affected  municipal  corporations in a manner that to the
extent possible replicates the distribution of  such  taxes  that  would
have  occurred  if  the  final resolution were in effect during such tax
years, unless otherwise directed by court order.
  S 2. Section 2 of chapter 521 of the laws of 2005, amending the  state
finance  law relating to creating the Oneida Indian Nation real property
tax depository fund, as amended by chapter 71 of the laws  of  2012,  is
amended to read as follows:
  S  2.  Notwithstanding any provision of law, resolution, rule or regu-
lation to the contrary, when determining real property tax rates,  state
equalization rates, state aid to education, school district pupil wealth
ratio, school district actual valuation and local tax distribution with-
in the county of Oneida, including the distribution of sales and compen-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14040-01-4

S. 6655                             2

sating  use  taxes  pursuant to sections 1262 and 1262-g of the tax law,
and when determining the amount of unpaid real property  taxes,  omitted
taxes  and/or  special ad valorem or special assessment district charges
which  must  be  guaranteed  to  any  town, village, special district or
school district therein, the assessed value of the real  property  owned
by the Oneida Indian Nation or any affiliate of the Nation thereof after
taxable  status date 2004 for the 2004 assessment roll, and any property
acquired by the Oneida Indian Nation after taxable status date 2005  for
the  2005  assessment  roll,  shall  be  disregarded. Such school, town,
village, and special ad valorem or special  assessment  district  unpaid
real  property  taxes, omitted taxes and/or special district charges not
guaranteed by Oneida county will be exempt from  county  delinquent  tax
reserve  calculations  since they are not guaranteed to, but deferred at
the local level, and due to the local jurisdiction from the tax  deposi-
tory  fund  held by the state comptroller, if collected.  Such disregard
shall continue until such time as the Oneida county treasurer  certifies
to the state comptroller that no unpaid taxes remain due on the lands of
the  Oneida Indian Nation of New York which have been subjected to taxa-
tion, or until June 30, [2014]  2016,  whichever  comes  first.  Nothing
contained  in  this act shall be construed as exempting the lands of the
Oneida Indian Nation of New York  from  real  property  taxation  or  as
relieving  the Oneida Indian Nation of New York of its obligation to pay
such taxes, provided however that such tax payments, upon collection  by
the collecting officer, shall be placed in the Oneida Indian Nation real
property tax depository fund established pursuant to section 99-n of the
state  finance  law  pending  final  resolution  of the uncertainty, and
provided further that except as  otherwise  provided  in  this  section,
nothing  contained  in this section shall be construed as overriding the
generally applicable provisions of law relating to  the  enforcement  of
the collection of real property taxes in the county of Oneida, including
those relating to the imposition of interest and penalties, the prepara-
tion  of  returns  of unpaid taxes, the relevy of unpaid school district
taxes, and the enforcement of the collection of unpaid taxes.   Further-
more, nothing contained in this section shall prohibit the Oneida county
board  of legislators from adopting an interim plan for the distribution
of  sales  and  compensating  use  tax  proceeds,  consistent  with  the
provisions  of  this  act,  notwithstanding  any provision of law, local
resolution or agreement to the contrary.
  S 3. Section 4 of chapter 521 of the laws of 2005, amending the  state
finance  law relating to creating the Oneida Indian Nation real property
tax depository fund, as amended by chapter 71 of the laws  of  2012,  is
amended to read as follows:
  S  4. This act shall take effect immediately and shall expire June 30,
[2014] 2016 when upon such date the provisions  of  this  act  shall  be
deemed repealed.
  S  4.  This act shall take effect immediately; provided, however, that
the amendments to section 99-n of the state finance law, made by section
one of this act and the amendments to section 2 of chapter  521  of  the
laws  of  2005,  amending the state finance law relating to creating the
Oneida Indian Nation real property tax depository fund, made by  section
two  of  this  act,  shall  not affect the repeal of such provisions and
shall be deemed repealed therewith.

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