Assembly Bill A10050A

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

                                  10050

                          I N  A S S E M B L Y

                            February 26, 2010
                               ___________

Introduced  by  M.  of  A.  WEISENBERG  -- read once and referred to the
  Committee on Real Property Taxation

AN ACT authorizing the assessor of the county of  Nassau  to  accept  an
  application  for  exemption  from  real  property taxes from the South
  Nassau Community Hospital, for certain parcels of land located in  the
  towns of Rockville Centre and Oceanside

  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 county of Nassau is hereby authorized to
accept  from  South  Nassau  Community  Hospital,  an  application   for
exemption from real property taxes pursuant to section 420-a of the real
property  tax  law for the assessment rolls finalized on August 1, 2009,
and August 1, 2010, for the parcels located at 519 Merrick  Road,  Rock-
ville  Centre,  New York, otherwise known as section 38, block 336, lots
18, 21, 22, 23, 24, 25, 26, 27, 146,  147,  145;  3560  Oceanside  Road,
Oceanside, New York, otherwise known as section 60, block 89, lot 6; and
Hargale  Road  Property, Oceanside, New York, otherwise known as section
60, block 89, lot 3.  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 South Nassau Community Hospital (i) acquired title
to the property for which it seeks exemption subsequent 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  Nassau county legislature, may grant exemption from taxation begin-
ning with the date of acquisition of the property by South Nassau Commu-
nity Hospital, and make appropriate correction of these  subject  rolls.
If  such  exemption  is  granted  and if South Nassau Community Hospital
shall have paid any tax with respect to such subject rolls, the  govern-
ing  body or tax department may, in its sole discretion, provide for the
refund of those taxes paid and cancel taxes, fines, penalties or  inter-
est 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.
                                                           LBD16136-01-0