S T A T E   O F   N E W   Y O R K
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                                  7925

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                             April 28, 2009
                               ___________

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

AN ACT to authorize the town of Ramapo to file an application for a real
  property tax exemption for a certain parcel of  land  located  in  the
  town of Ramapo, county of Rockland

  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 county of Rockland, is hereby authorized  to  accept
from the town of Ramapo, an application for exemption from real property
taxes  pursuant  to  section  406  of  the real property tax law for the
2006-2007 assessment roll, for the parcel  owned  by  such  incorporated
town, which is located in the town of Ramapo at 58A South Mountain Road,
otherwise  known  as:  section 33.08, block 1, lot 10. If accepted, such
application shall be reviewed as if it had been received  on  or  before
the  applicable  deadline  for  filing such applications established for
such roll.
  If satisfied that such corporation: (i) acquired title to the property
for which it seeks exemption and (ii) would  otherwise  be  entitled  to
such  exemption  if  such incorporated town had filed an application for
exemption by the applicable deadline for filing such  applications,  the
assessor,  upon  approval  by the Rockland county legislature, may grant
exemption from all taxation beginning with the date  of  acquisition  of
the  property  by such incorporated town and make appropriate correction
to the subject roll. If exemption is granted and such incorporated  town
therefor  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.
                                                           LBD11097-01-9