Assembly Bill A8593B

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

                                 8593--B

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                           September 21, 2011
                               ___________

Introduced  by M. of A. RABBITT -- read once and referred to the Commit-
  tee on Real Property Taxation -- recommitted to the Committee on  Real
  Property  Taxation  in  accordance  with  Assembly  Rule  3, sec. 2 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted  to  said  committee -- again reported from said committee
  with amendments, ordered reprinted as amended and recommitted to  said
  committee

AN ACT to authorize the village of Montebello to file an application for
  exemption from real property taxes for certain parcels of land located
  in the town of Ramapo, county of Rockland

  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 Ramapo, is hereby authorized to accept  from
the  village of Montebello, an application for exemption from real prop-
erty taxes pursuant to section 406 of the real property tax law for  the
2009  assessment  roll,  for  the parcel owned by such village, which is
located in the village of Montebello at  5  Montebello  Road,  otherwise
known  as:  section 48.20, block 1, lot 1. If accepted, such application
shall be reviewed as if it had been received on or before the applicable
deadline for filing such applications established for such roll.
  If satisfied that such corporation: (i) acquired title to the property
for which it seeks exemption and (ii) would  otherwise  be  entitled  to
such exemption if such village had filed an application for exemption by
the applicable deadline for filing such applications, the assessor, upon
approval  by  the  town board of the town of Ramapo, may grant exemption
from all taxation beginning with the date of acquisition of the property
by such village and make appropriate correction to the subject roll.  If
exemption  is granted and such village therefore shall have paid any tax
with respect to the subject roll, the governing body or  tax  department

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10467-04-2

              

A. 8593--B                          2

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 Ramapo, is hereby authorized to accept from  the
village  of  Montebello, an application for exemption from real property
taxes pursuant to section 406 of the real property tax law for the  2009
assessment  roll,  for  the  parcels  owned  by  such village, which are
located in the village of Montebello at 54 Mile  Road,  otherwise  known
as:  section  48.16, block 1, lot 6. If accepted, such application shall
be reviewed as if it had been received on or before the applicable dead-
line for filing such application established for such roll.
  If satisfied that such corporation: (i) acquired title to the property
for which it seeks exemption and (ii) would  otherwise  be  entitled  to
such exemption if such village had filed an application for exemption by
the  applicable deadline for filing such application, the assessor, upon
approval by the town board of the town of Ramapo,  may  grant  exemption
from all taxation beginning with the date of acquisition of the property
by  such village and make appropriate correction to the subject roll. If
exemption is granted and such village 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 or interest remaining unpaid.
  S  3.  Notwithstanding any other provision of law to the contrary, the
assessor of the town of Ramapo, is hereby authorized to accept from  the
village  of  Montebello, an application for exemption from real property
taxes pursuant to section 406 of the real property tax law for the  2009
assessment  roll, for the parcel owned by such village, which is located
in the village of Montebello at 54 A  Mile  Road,  otherwise  known  as:
section  848.16,  block 1, lot 6. If accepted, such application shall be
reviewed as if it had been received on or before the applicable deadline
for filing such applications established for such roll.
  If satisfied that such corporation: (i) acquired title to the property
for which it seeks exemption and (ii) would  otherwise  be  entitled  to
such exemption if such village had filed an application for exemption by
the applicable deadline for filing such applications, the assessor, upon
approval  by  the  town board of the town of Ramapo, may grant exemption
from all taxation beginning with the date of acquisition of the property
by such village and make appropriate correction to the subject roll.  If
exemption  is granted and such village 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 or interest remaining unpaid.
  S 4. This act shall take effect immediately.