Assembly Bill A3539

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

                                  3539

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2009
                               ___________

Introduced by M. of A. BRADLEY, KOON, FIELDS -- Multi-Sponsored by -- M.
  of A. DelMONTE, JOHN, LATIMER, REILLY, SWEENEY, ZEBROWSKI -- read once
  and referred to the Committee on Real Property Taxation

AN  ACT  to  amend  the  real property tax law, in relation to review of
  final determinations regarding equalization rates

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  1218 of the real property tax law, as amended by
chapter 685 of the laws of 2004, is amended to read as follows:
  S 1218. Review of final determinations  of  state  board  relating  to
state  equalization  rates.  A  final  determination  of the state board
relating to state equalization rates may be reviewed  by  commencing  an
action  in  the  appellate  division  of the supreme court in the manner
provided by article seventy-eight of the civil practice  law  and  rules
upon  application  [of]  BY:  (A)  the county, city, town or village for
which the rate or rates were established; OR
  (B) THE CHIEF EXECUTIVE OFFICER OR GOVERNING  BODY  OF  ANY  MUNICIPAL
CORPORATION  CONTAINING  A  SCHOOL  DISTRICT FOR WHICH A SEGMENT SPECIAL
EQUALIZATION RATE HAS BEEN SOUGHT; OR
  (C) ANY AGGRIEVED PERSON RESIDING WITHIN A SCHOOL DISTRICT FOR WHICH A
SEGMENT SPECIAL EQUALIZATION RATE HAS BEEN  SOUGHT.    The  standard  of
review in such a proceeding shall be as specified in subdivision four of
section seventy-eight hundred three of the civil practice law and rules.
Whenever  a  final  order  is  issued  in  such a proceeding directing a
revised state equalization rate, any county, village or school  district
that  used  the  former  rate  in  the apportionment of taxes must, upon
receipt of such final order, recalculate the levy that used such  former
rate  and  credit or debit as appropriate its constituent municipalities
in its next levy.  Any special franchise assessments  that  were  estab-
lished  using the former rate must, upon receipt of such final order, be
revised by the state board in accordance with  the  new  rate,  and,  if

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03542-01-9
              

A. 3539                             2

taxes  have  already  been  levied  upon  such assessments, the affected
special franchise owners shall either automatically receive a refund  if
there  is  a decrease or be taxed on an increase in the next levy in the
manner  provided  for  omitted parcels in title three of article five of
this chapter.
  S 2. This act shall take effect immediately.