S T A T E O F N E W Y O R K
________________________________________________________________________
6898
2011-2012 Regular Sessions
I N A S S E M B L Y
April 5, 2011
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Introduced by M. of A. GABRYSZAK -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the assessor for the town of Cheektowaga to grant
Bible Believers Baptist Church a real property tax exemption
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 for the town of Cheektowaga, in the county of Erie, is
hereby authorized to accept from the Bible Believers Baptist Church, a
not-for-profit corporation which was incorporated under article 7 of the
religious corporations law, an application for exemption from real prop-
erty taxes pursuant to section 420-a of the real property tax law for
the 2010 assessment roll and for all years thereafter, for the parcel
located in the town of Cheektowaga, in the county of Erie, at 416 Cayuga
Creek Road, otherwise known as: section 113.80, block 1, lot 13.21. If
satisfied that Bible Believers Baptist Church would otherwise be enti-
tled to such exemption by the appropriate taxable status date, the
assessor of the town of Cheektowaga may upon approval of the town board
of such town, grant exemption from taxation based on the 2010 assessment
roll and owing by such not-for-profit corporation on the effective date
of this act, and make appropriate correction of the subject roll for all
taxes accruing from 2010 and in the years following. If such exemption
is granted and if such not-for-profit corporation shall have paid any
tax with respect to the subject roll during such years, 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 inter-
est remaining unpaid, and may additionally cancel any taxes, fines,
penalties or interest remaining unpaid which shall have accrued and been
unpaid during such time.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10510-01-1