S T A T E O F N E W Y O R K
________________________________________________________________________
2755
2009-2010 Regular Sessions
I N A S S E M B L Y
January 21, 2009
___________
Introduced by M. of A. RABBITT -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to authorize Occupations, Inc. to file an application for a real
property tax exemption
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 assessors of the village of Goshen and the town of Goshen, in the
county of Orange, are hereby authorized to accept from Occupations,
Inc., applications 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 to which such corporation took title on April 17, 2008,
located in the village of Goshen at 2001 Route 17M, otherwise known as
section 116, block 2, lot 1.1.
If accepted, the applications shall be reviewed as if they had been
received on or before the taxable status date established for such roll.
If satisfied that Occupations, Inc. would otherwise be entitled to such
exemption if it had filed applications for exemption by the appropriate
taxable status date, the assessor of the village of Goshen may upon
approval by the board of trustees of such village and the assessor of
the town of Goshen may upon approval of the town board of such town,
grant exemption from taxation based on the 2008 assessment roll and
owing by such corporation on the effective date of this act, and make
appropriate correction of the subject roll. If such exemption is granted
and if such corporation 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 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.
LBD05772-01-9