Senate Bill S7105A

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

                                 7105--A

                            I N  S E N A T E

                             March 12, 2010
                               ___________

Introduced  by  Sen. MORAHAN -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT authorizing the assessor of the town of Stony Point to accept  an
  application  for  exemption  from  real property taxes from the Virgin
  Mary & St. Pakhomious Coptic Orthodox Church, for certain  parcels  of
  land located in the town of Stony Point

  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  any  law  to  the
contrary,  the  assessor of the town of Stony Point is hereby authorized
to accept from Virgin Mary & St. Pakhomious Coptic Orthodox  Church,  an
application  for  exemption from real property taxes pursuant to section
420-a of the real property tax law for the assessment rolls for 2007 and
2008 for the parcel located at 1 Swim Club Lane, Stony Point, New  York,
otherwise  known  as  section  14.02,  block 1, lot 31. If accepted, the
application shall be reviewed as if it had been received  on  or  before
the taxable status date established for such rolls.
  If satisfied that Virgin Mary & St. Pakhomious Coptic Orthodox Church,
(i)  acquired  title to the property for which it seeks exemption subse-
quent to the taxable status dates established for such rolls  and  prior
to  the  taxable  status dates for the next ensuing assessment rolls and
(ii) would otherwise be entitled to such exemption if it  had  filed  an
application  for  exemption  by the appropriate taxable status date, the
assessor, upon approval  by the town board of the town of  Stony  Point,
may grant exemption from taxation beginning with the date of acquisition
of  the property by Virgin Mary & St. Pakhomious Coptic Orthodox Church,
and  make  appropriate  correction  of  these  subject  rolls.  If  such
exemption is granted and if Virgin Mary & St. Pakhomious Coptic Orthodox
Church,  shall have paid any tax with respect to such subject rolls, 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.
                                                           LBD16282-02-0