Senate Bill S7209A

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

                                  7209

                            I N  S E N A T E

                             March 23, 2010
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize Pets Alive Inc. to file an application for exemption
  from real property taxes for certain parcels of land  located  in  the
  town of Wallkill, county of Orange

  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  Wallkill,  county  of  Orange,  is  hereby
authorized  to accept from Pets Alive Inc., an application for exemption
from real property taxes pursuant to section 420-b of the real  property
tax  law  for the 2008 assessment roll for the parcel owned by such not-
for-profit organization which is located in the town of Wallkill at  363
Derby  Road,  otherwise  known  as  section  22,  block  1, lot 32.1. If
accepted, such application shall be reviewed as if it had been  received
on or before the taxable status date established for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty  for  which  it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for  the
next  ensuing  assessment  rolls and (ii) would otherwise be entitled to
such exemption  if  such  organization  had  filed  an  application  for
exemption  by  the  appropriate taxable status date, the assessor of the
town of Wallkill, upon approval by the town board of the town  of  Wall-
kill,  may  grant exemption from all taxation beginning with the date of
acquisition of the property by such organization  and  make  appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization  therefore  shall  have paid any tax with respect to the 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.  Notwithstanding any other provision of law to the contrary, the
assessor of the town of Wallkill, county of Orange, is hereby authorized
to accept from Pets Alive Inc., an application for exemption  from  real
property  taxes  pursuant  to section 420-b of the real property tax law

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD16519-04-0

S. 7209                             2

for the 2008 assessment roll for the parcel owned by such not-for-profit
organization which is located in the town of Wallkill at 363 Derby Road,
otherwise known as section 21, block 1, lot 3. If accepted, such  appli-
cation  shall  be  reviewed  as if it had been received on or before the
taxable status date established for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the  taxable  status  date
established  for such rolls and prior to the taxable status date for the
next ensuing assessment rolls and (ii) would otherwise  be  entitled  to
such  exemption  if  such  organization  had  filed  an  application for
exemption by the appropriate taxable status date, the  assessor  of  the
town  of  Wallkill, upon approval by the town board of the town of Wall-
kill, may grant exemption from all taxation beginning with the  date  of
acquisition  of  the  property by such organization and make appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization therefore shall have paid any tax with respect  to  the  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 3. Notwithstanding any other provision of law to the  contrary,  the
assessor of the town of Wallkill, county of Orange, is hereby authorized
to  accept  from Pets Alive Inc., an application for exemption from real
property taxes pursuant to section 420-b of the real  property  tax  law
for the 2008 assessment roll for the parcel owned by such not-for-profit
organization which is located in the town of Wallkill at 363 Derby Road,
otherwise  known  as  section  22, block 1, lot 50.21. If accepted, such
application shall be reviewed as if it had been received  on  or  before
the taxable status date established for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty  for  which  it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for  the
next  ensuing  assessment  rolls and (ii) would otherwise be entitled to
such exemption  if  such  organization  had  filed  an  application  for
exemption  by  the  appropriate taxable status date, the assessor of the
town of Wallkill, upon approval by the town board of the town  of  Wall-
kill,  may  grant exemption from all taxation beginning with the date of
acquisition of the property by such organization  and  make  appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization  therefore  shall  have paid any tax with respect to the 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  4.  Notwithstanding any other provision of law to the contrary, the
assessor of the town of Wallkill, county of Orange, is hereby authorized
to accept from Pets Alive Inc., an application for exemption  from  real
property  taxes  pursuant  to section 420-b of the real property tax law
for the 2008 assessment roll for the parcel owned by such not-for-profit
organization which is located in the town of Wallkill at 363 Derby Road,
otherwise known as section 22, block 1, lot 30. If accepted, such appli-
cation shall be reviewed as if it had been received  on  or  before  the
taxable status date established for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty  for  which  it seeks exemption subsequent to the taxable status date
established for such rolls and prior to the taxable status date for  the
next  ensuing  assessment  rolls and (ii) would otherwise be entitled to
such exemption  if  such  organization  had  filed  an  application  for

S. 7209                             3

exemption  by  the  appropriate taxable status date, the assessor of the
town of Wallkill, upon approval by the town board of the town  of  Wall-
kill,  may  grant exemption from all taxation beginning with the date of
acquisition  of  the  property by such organization and make appropriate
correction to the subject rolls. If exemption is granted and such organ-
ization therefore shall have paid any tax with respect  to  the  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 5. This act shall take effect immediately.