S T A T E O F N E W Y O R K
________________________________________________________________________
7106
I N S E N A T E
March 12, 2010
___________
Introduced by Sen. MORAHAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to authorize the Rock Apostolic Church to retroactively apply for
a real property tax exemption for certain property in the town of
Ramapo, county of Rockland
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 Ramapo, county of Rockland, is hereby
authorized to accept from the Rock Apostolic Church an application or
renewal application for exemption from real property taxes pursuant to
section 420-a of the real property tax law for the 2007-2008 and
2008-2009 assessment rolls, for the parcel owned by such not-for-profit
church which is located at 33 Church Street, village of Spring Valley in
the town of Ramapo, county of Rockland, otherwise known as Rockland
county tax map, section 57.39, block 1, lot 52. If accepted, the appli-
cation or renewal application shall be reviewed as if it had been
received on or before the taxable status date established for such
rolls.
If satisfied that such not-for-profit organization would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application or renewal application for exemption by the appropriate
taxable status date, the assessor, upon approval by the Ramapo town
board, may make appropriate correction to the subject rolls. If such
exemption is granted and such organization, therefore, shall have paid
any tax with respect to the subject rolls, the applicable governing body
or tax department may, in its sole discretion, provide for the refund of
those taxes paid and cancel those taxes, fines, penalties, liens, 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.
LBD15442-03-0