S T A T E O F N E W Y O R K
________________________________________________________________________
S. 1756 A. 1791
2011-2012 Regular Sessions
S E N A T E - A S S E M B L Y
January 12, 2011
___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Real Property Taxation
AN ACT in relation to permitting the county of Suffolk to refund penal-
ties and interest associated with the non-payment of real property
taxes in certain cases for the 2008-2009 tax year where a town failed
to send out a customary payment-due notice regarding the second-half
payment of real property taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding the provisions of the Suffolk County Tax
Act or any other provision of law to the contrary, the county of Suffolk
is hereby authorized, by legislative resolution, to direct the county
treasurer to refund penalties and interest associated with the non-pay-
ment of real property taxes for the year 2008-2009 provided:
(a) the reason for such non-payment was due to the failure of a town
in said county to provide written notification that the second-half
payment of real property taxes was due; and
(b) the county legislature makes a finding in the resolution that such
town had customarily mailed such a notice in previous years; and
(c) that such town had failed to mail such notice for the 2008-2009
tax year; and
(d) that such non-payment of taxes was subsequently paid in full,
including interest and penalties, by December 31, 2009.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03849-01-1