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

                                  7746

                            I N  S E N A T E

                               May 6, 2010
                               ___________

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

AN ACT to authorize the assessor of the county of Nassau  to  accept  an
  application for exemption from real property taxes from the Massapequa
  fire  district  for  a  certain  parcel of land located in the town of
  Oyster Bay

  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  Massapequa  fire  district  an  application for exemption from real
property taxes pursuant to section 410 of the real property tax law  for
the  assessment  roll as to which January 2, 2009 was the taxable status
date with respect to the general tax for the 2009  assessment  roll  and
the  school  tax  for  the  2009-2010  school  tax  roll, for the parcel
acquired by the Massapequa fire district on December 29, 2009 located in
the town of Oyster Bay at 1 Brooklyn Avenue, Massapequa, otherwise known
as section 52, block 251, lots 1640, 1641, 1642, 1643,  1644,  1645  and
1646.  If  accepted, the 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 district: (i) acquired title  to  the  property
for  which  it  seeks an exemption subsequent to the taxable status date
established for such roll and prior to the taxable status date  for  the
next  ensuing  assessment  roll and (ii) would otherwise  be entitled to
such exemption if such district had filed an application  for  exemption
by  the  appropriate taxable status date, the assessor, upon approval of
the Nassau county legislature, may grant  exemption  from  all  taxation
beginning with the date of acquisition of property by such district  and
make  appropriate  correction  to the subject roll. If such exemption is
granted and such district therefore 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, interest or tax liens 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.
              

                                                           LBD17207-01-0