Assembly Bill A7220

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

                                  7220

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                             March 26, 2009
                               ___________

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

AN  ACT to authorize Mosdos Sanz Klausenburg of Monsey to file an appli-
  cation 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  assessor  of the town of Ramapo is hereby authorized to accept from
Mosdos Sanz Klausenburg of Monsey,  a  religious  not-for-profit  corpo-
ration,  an  application for exemption from real property taxes pursuant
to section 420-a of the real property tax law  for  the  2006-2007  town
taxes  assessment  rolls,  for  the  parcel owned by such synagogue at 5
Gibbs Ct, in the hamlet of Monsey, in the  town  of  Ramapo,  county  of
Rockland, being designated on the tax map as section 49.15, block 2, lot
32,  in  such town. If accepted, the application shall be reviewed as if
it had been received on or before the taxable status  dates  established
for such assessment roll.
  If satisfied that such not-for-profit corporation:  (i) acquired title
to  the  property for which it seeks exemption subsequent to the taxable
status date established for such roll and prior to  the  taxable  status
date  for  the  next ensuing assessment roll and (ii) would otherwise be
entitled to such exemption if such not-for-profit corporation had  filed
an application for exemption by the appropriate taxable status date, the
assessor  of the town of Ramapo, upon approval by the town board of such
town, may grant exemption from all taxation beginning with the  date  of
acquisition  of the property by such not-for-profit corporation and make
appropriate correction to the subject roll. If exemption is granted  and
such  not-for-profit  corporation therefore 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
including the amount of any taxes held in escrow pursuant to the sale of
such property 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.
                                                           LBD10645-01-9