S T A T E O F N E W Y O R K
________________________________________________________________________
10381
I N A S S E M B L Y
March 22, 2010
___________
Introduced by M. of A. RABBITT -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to authorize Pets Alive Inc. to file an application for exemption
from real property taxes for certain parcels of land located in the
town of Wallkill, county of Orange
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 Wallkill, county of Orange, is hereby
authorized to accept from Pets Alive Inc., an application for exemption
from real property taxes pursuant to section 420-b of the real property
tax law for the 2008 assessment roll for the parcel owned by such not-
for-profit organization which is located in the town of Wallkill at 363
Derby Road, otherwise known as section 22, block 1, lot 32.1. 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 organization: (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for the
next ensuing assessment rolls and (ii) would otherwise be entitled to
such exemption if such organization had filed an application for
exemption by the appropriate taxable status date, the assessor of the
town of Wallkill, upon approval by the town board of the town of Wall-
kill, may grant exemption from all taxation beginning with the date of
acquisition of the property by such organization and make appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization therefore shall have paid any tax with respect to the 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. Notwithstanding any other provision of law to the contrary, the
assessor of the town of Wallkill, county of Orange, is hereby authorized
to accept from Pets Alive Inc., an application for exemption from real
property taxes pursuant to section 420-b of the real property tax law
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16519-04-0
A. 10381 2
for the 2008 assessment roll for the parcel owned by such not-for-profit
organization which is located in the town of Wallkill at 363 Derby Road,
otherwise known as section 21, block 1, lot 3. If accepted, such appli-
cation shall be reviewed as if it had been received on or before the
taxable status date established for such roll.
If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for the
next ensuing assessment rolls and (ii) would otherwise be entitled to
such exemption if such organization had filed an application for
exemption by the appropriate taxable status date, the assessor of the
town of Wallkill, upon approval by the town board of the town of Wall-
kill, may grant exemption from all taxation beginning with the date of
acquisition of the property by such organization and make appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization therefore shall have paid any tax with respect to the 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 3. Notwithstanding any other provision of law to the contrary, the
assessor of the town of Wallkill, county of Orange, is hereby authorized
to accept from Pets Alive Inc., an application for exemption from real
property taxes pursuant to section 420-b of the real property tax law
for the 2008 assessment roll for the parcel owned by such not-for-profit
organization which is located in the town of Wallkill at 363 Derby Road,
otherwise known as section 22, block 1, lot 50.21. 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 organization: (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for the
next ensuing assessment rolls and (ii) would otherwise be entitled to
such exemption if such organization had filed an application for
exemption by the appropriate taxable status date, the assessor of the
town of Wallkill, upon approval by the town board of the town of Wall-
kill, may grant exemption from all taxation beginning with the date of
acquisition of the property by such organization and make appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization therefore shall have paid any tax with respect to the 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 4. Notwithstanding any other provision of law to the contrary, the
assessor of the town of Wallkill, county of Orange, is hereby authorized
to accept from Pets Alive Inc., an application for exemption from real
property taxes pursuant to section 420-b of the real property tax law
for the 2008 assessment roll for the parcel owned by such not-for-profit
organization which is located in the town of Wallkill at 363 Derby Road,
otherwise known as section 22, block 1, lot 30. If accepted, such appli-
cation shall be reviewed as if it had been received on or before the
taxable status date established for such roll.
If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for the
next ensuing assessment rolls and (ii) would otherwise be entitled to
such exemption if such organization had filed an application for
A. 10381 3
exemption by the appropriate taxable status date, the assessor of the
town of Wallkill, upon approval by the town board of the town of Wall-
kill, may grant exemption from all taxation beginning with the date of
acquisition of the property by such organization and make appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization therefore shall have paid any tax with respect to the 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 5. This act shall take effect immediately.