S T A T E O F N E W Y O R K
________________________________________________________________________
1872
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. SCHIMEL -- Multi-Sponsored by -- M. of A. FINCH,
GALEF, HOOPER, JAFFEE, PAULIN, ZEBROWSKI -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to service of the
petition and notice for review of real property assessments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 3 of section 708 of the real property tax law,
as amended by chapter 503 of the laws of 1996, is amended to read as
follows:
3. Except in a city in which there is a city school district governed
by the provisions of article fifty-two of the education law, [or in a
special assessing unit as defined in article eighteen of this chapter
which is not a city] or in a county governed by chapter three hundred
eleven of the laws of nineteen hundred twenty, as amended by chapter one
hundred thirty of the laws of nineteen hundred thirty-five, one copy of
the petition and notice shall be mailed within ten days from the date of
service thereof as above provided: (1) to the superintendent of schools
of any school district within which any part of the real property on
which the assessment to be reviewed is located and, (2) in all instances
EXCEPT WHERE SUCH PROPERTY IS LOCATED WITHIN A SPECIAL ASSESSING UNIT AS
DEFINED IN ARTICLE EIGHTEEN OF THIS CHAPTER WHICH IS NOT A CITY, to the
treasurer of any county in which any part of the real property is
located, and (3) to the clerk of a village which has enacted a local law
as provided in subdivision three of section fourteen hundred two of this
chapter if the assessment to be reviewed is on a parcel located within
such village. IN A SPECIAL ASSESSING UNIT AS DEFINED IN ARTICLE EIGHTEEN
OF THIS CHAPTER WHICH IS NOT A CITY, ONE COPY OF THE PETITION AND NOTICE
SHALL ALSO BE MAILED WITHIN TEN DAYS FROM THE DATE OF SERVICE THEREOF AS
ABOVE PROVIDED TO THE CHIEF EXECUTIVE OFFICER OF ANY TOWN IN WHICH ANY
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03232-01-3
A. 1872 2
PART OF THE REAL PROPERTY IS LOCATED. Neither the school district nor
any such county, TOWN or village shall thereby be deemed to have been
made a party to the proceeding. Proof of mailing one copy of the peti-
tion and notice to the superintendent of schools, the treasurer of the
county and the clerk of the village which has enacted a local law as
provided above shall be filed with the court within ten days of the
mailing. Failure to comply with the provisions of this section shall
result in the dismissal of the petition, unless excused for good cause
shown.
S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law.