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

                                  8114

                            I N  S E N A T E

                              June 9, 2010
                               ___________

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

AN ACT authorizing the assessor of the county of  Westchester,  town  of
  Ossining,  to  accept  an application for exemption from real property
  taxes from the House of Refuge Apostolic Church for a  certain  parcel
  of land located in such town

  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 Ossining, county of Westchester,  is  hereby
authorized to accept from the House of Refuge Apostolic Church an appli-
cation  for exemption from real property taxes pursuant to section 420-a
of the real property tax law for the 2007 assessment roll for the parcel
located at 81 Croton  Avenue,  town  of  Ossining,  otherwise  known  as
section  89.015,  block 3, lot 34. 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 the House of Refuge Apostolic  Church  (i)  acquired
title  to  the  property  for which it seeks exemption subsequent to the
taxable status dates established for such roll and prior to the  taxable
status  date  for the next ensuing assessment roll and (ii) would other-
wise 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 Ossining town board, may grant exemption  from  taxation
beginning  with  the date of acquisition of the property by the House of
Refuge Apostolic Church and make appropriate correction of this  subject
roll.  If such exemption is granted and if the House of Refuge Apostolic
Church  shall  have  paid any tax with respect to such 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.
                                                           LBD17565-02-0