Assembly Bill A10261A

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

                                10261--A

                          I N  A S S E M B L Y

                             March 16, 2010
                               ___________

Introduced  by M. of A. CALHOUN -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT authorizing the assessor of the town of Stony Point to accept an
  application for exemption from real property  taxes  from  the  Virgin
  Mary  &  St. Pakhomious Coptic Orthodox Church, for certain parcels of
  land located in the town of Stony Point

  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 any law to the
contrary, the assessor of the town of Stony Point is  hereby  authorized
to  accept  from Virgin Mary & St. Pakhomious Coptic Orthodox Church, an
application for exemption from real property taxes pursuant  to  section
420-a of the real property tax law for the assessment rolls for 2007 and
2008  for the parcel located at 1 Swim Club Lane, Stony Point, New York,
otherwise known as section 14.02, block 1,  lot  31.  If  accepted,  the
application  shall  be  reviewed as if it had been received on or before
the taxable status date established for such rolls.
  If satisfied that Virgin Mary & St. Pakhomious Coptic Orthodox Church,
(i) acquired title to the property for which it seeks  exemption  subse-
quent  to  the taxable status dates established for such rolls and prior
to the taxable status dates for the next ensuing  assessment  rolls  and
(ii)  would  otherwise  be entitled to such exemption if it had filed an
application for exemption by the appropriate taxable  status  date,  the
assessor,  upon approval   by the town board of the town of Stony Point,
may grant exemption from taxation beginning with the date of acquisition
of the property by Virgin Mary & St. Pakhomious Coptic Orthodox  Church,
and  make  appropriate  correction  of  these  subject  rolls.  If  such
exemption is granted and if Virgin Mary & St. Pakhomious Coptic Orthodox
Church, shall have paid any tax with respect to such subject rolls,  the
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.
              

                                                           LBD16282-03-0