S T A T E O F N E W Y O R K
________________________________________________________________________
6374
2013-2014 Regular Sessions
I N A S S E M B L Y
March 26, 2013
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Introduced by M. of A. KEARNS -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the assessor of the city of Buffalo to accept an
application for exemption from real property taxes from The Service
Collaborative of WNY, Inc. for a certain parcel of land located in the
city of Buffalo
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 city of Buffalo is hereby authorized to accept from
The Service Collaborative of WNY, Inc. an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law for the assessment roll for the 2010 assessment year, for the parcel
located at 635 South Park Avenue, city of Buffalo, otherwise known as
section 122.41, block 3, lot 1.2. 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 The Service Collaborative of WNY, Inc. (i) acquired
title to the property for which it seeks exemption subsequent to the
taxable status dates established for such roll and prior to the taxable
status date for the next ensuing assessment roll and (ii) would other-
wise be entitled to such exemption if it had filed an application for
exemption by the appropriate taxable status date, the assessor, upon
approval by the city of Buffalo common council, may grant exemption from
taxation beginning with the date of acquisition of the property by The
Service Collaborative of WNY, Inc. and make appropriate correction of
this subject roll. If such exemption is granted and if The Service
Collaborative of WNY, Inc. shall have paid any tax with respect to such
subject roll, the governing body or tax department may, in its sole
discretion, provide for those taxes paid and cancel taxes, fines, penal-
ties 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.