S T A T E O F N E W Y O R K
I N S E N A T E
May 29, 2014
Introduced by Sen. MARCHIONE -- 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 city of Hudson to accept an
application for exemption from real property taxes from the Holy
Temple First Church of God in Christ for a certain parcel of land in
the city of Hudson
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 contra-
ry, the assessor of the city of Hudson is hereby authorized to accept
from the Holy Temple First Church of God in Christ an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for a portion of the 2011 assessment roll for the
parcel located in the city of Hudson at 64th North 6th Street, otherwise
known as: section 110.45, block 3, lot 82.
If accepted, such 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 church would otherwise be entitled to such
exemption if such church had filed an application for exemption by the
appropriate taxable status date, the assessor, upon approval of the
common council of the city of Hudson, may grant exemption from all taxa-
tion and make appropriate corrections to the subject roll. If such
exemption is granted and such church 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 any taxes, fines, penalties, interest or tax liens remaining
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.