S T A T E O F N E W Y O R K
________________________________________________________________________
7065
2011-2012 Regular Sessions
I N A S S E M B L Y
April 11, 2011
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Introduced by M. of A. THIELE -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the Suffolk County tax act, in relation to giving the
county treasurer discretion to exempt penalties on late real property
tax payments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 13-a of the Suffolk County tax
act, as amended by chapter 234 of the laws of 1968, is amended to read
as follows:
(1) After the return of unpaid taxes by the receiver to the county
treasurer, a penalty of five per centum of the amount of the unpaid tax
[shall] MAY, IN THE SOLE DISCRETION OF THE COUNTY TREASURER, be added by
the county treasurer and charged upon each item thereof and collected
when the same is paid, but said penalty need not be entered against each
item where mechanical billing machines are used for rendition of tax
bills, statements or receipts by the county treasurer.
S 2. This act shall take effect on the thirtieth day after it shall
have become a law and shall apply to taxable years starting on or after
January 1, 2011.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00508-01-1