S T A T E O F N E W Y O R K
________________________________________________________________________
7952
2011-2012 Regular Sessions
I N A S S E M B L Y
May 25, 2011
___________
Introduced by M. of A. MURRAY -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the Selden fire district in the town of Brookhaven to
file an application for a real property tax exemption and refund of
any such taxes paid at the time of acquisition
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 Brookhaven is hereby authorized to accept
from the Selden Fire District an application for exemption from real
property taxes pursuant to section 410 of the real property tax law for
the 2005 and 2006 assessment rolls, for the parcel owned by the Selden
Fire District located in Selden, town of Brookhaven, at 23 South Ever-
green Drive, more specifically described as Suffolk County tax map
number 0200-473-06.00-032.000. 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 such fire district: (i)
acquired title to the property for which it seeks exemption subsequent
to the taxable status date established for such roll and prior to the
taxable status date for the next ensuing assessment roll and (ii) would
otherwise be entitled to such exemption if such fire district had filed
an application for exemption by the appropriate taxable status date, the
assessor of the town of Brookhaven, upon approval by the Brookhaven town
board, may grant exemption from all taxation beginning with the date of
acquisition of the property by such fire district and make appropriate
correction of the subject roll. If such exemption is granted and such
fire district therefore shall have paid any tax with respect to the
subject roll, the applicable 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.
LBD06979-01-1