S T A T E   O F   N E W   Y O R K
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                                  8334

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              May 15, 2009
                               ___________

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

AN ACT to authorize the Holy Cross Polish National  Church  to  retroac-
  tively apply for a real property tax exemption for certain property in
  the town of Smithtown, county of Suffolk

  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 Smithtown is  hereby  authorized  to  accept
from  the  Holy  Cross Polish National Church, an application or renewal
application for exemption from real property taxes pursuant  to  section
420-a  of  the real property tax law for the 2006-2007 assessment rolls,
for the parcel owned by such not-for-profit church which is  located  at
59  Half  Hollow  Road,  in  Commack in the town of Smithtown, county of
Suffolk, otherwise known as Suffolk county tax map # 473489 62.-3-1.  If
accepted, the application or renewal application shall be reviewed as if
it  had  been  received on or before the taxable status date established
for such rolls.
  If satisfied that such not-for-profit organization would otherwise  be
entitled to such exemption if such not-for-profit organization had filed
an  application  or renewal application for exemption by the appropriate
taxable status date, the assessor, upon approval by the  Smithtown  town
board,  may  make  appropriate  correction to the subject rolls. If such
exemption is granted and such organization, therefore, shall  have  paid
any tax with respect to the subject rolls, the applicable governing body
or tax department may, in its sole discretion, provide for the refund of
those  taxes  paid  and  cancel those taxes, fines, penalties, liens, 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.
                                                           LBD02733-01-9