S T A T E O F N E W Y O R K
________________________________________________________________________
573
2009-2010 Regular Sessions
I N S E N A T E
January 9, 2009
___________
Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government
AN ACT to authorize the Incorporated Village of Muttontown to file an
application for exemption from real property taxes for a certain
parcel of land located in the village of Muttontown, town of Oyster
Bay, county of Nassau
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 Nassau, is hereby authorized to accept
from the Incorporated Village of Muttontown, an application for
exemption from real property taxes pursuant to section 406 of the real
property tax law for the 2005-2006 and 2006-2007 assessment rolls, for
the parcel owned by such incorporated village, which is located in the
village of Muttontown at Ivy Hill Court, otherwise known as: section 15,
block A, lot 2422. 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 rolls.
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 village had filed an application for
exemption by the applicable deadline for filing such applications, the
assessor, upon approval by the Nassau county legislature, may grant
exemption from all taxation beginning with the date of acquisition of
the property by such incorporated village and make appropriate
correction to the subject roll. If exemption is granted and such incor-
porated village therefore shall have paid any tax with respect to
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.
LBD04946-01-9