| Assembly Actions - Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Dec 29, 2014 | signed chap.546 |
| Dec 17, 2014 | delivered to governor |
| Jun 19, 2014 | returned to senate passed assembly ordered to third reading rules cal.440 substituted for a5310 |
| Jun 10, 2014 | referred to ways and means delivered to assembly passed senate |
| May 28, 2014 | advanced to third reading |
| May 21, 2014 | 2nd report cal. |
| May 20, 2014 | 1st report cal.879 |
| Jan 08, 2014 | referred to local government returned to senate died in assembly |
| Jun 11, 2013 | referred to ways and means delivered to assembly passed senate |
| Jun 10, 2013 | advanced to third reading |
| Jun 05, 2013 | 2nd report cal. |
| Jun 04, 2013 | 1st report cal.1045 |
| Jan 09, 2013 | referred to local government |
senate Bill S2003
Signed By Governor2013-2014 Legislative Session
Sponsored By
David Carlucci
(D) 0 Senate District
Archive: Last Bill Status - Signed by Governor
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed by Governor
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S2003 (ACTIVE) - Details
S2003 (ACTIVE) - Sponsor Memo
BILL NUMBER:S2003 TITLE OF BILL: An act to amend the real property tax law, in relation to school districts which levy taxes on behalf of a school district and public library PURPOSE OR GENERAL IDEA OF BILL: To assign appropriate responsibility for court ordered refunds of school district public library taxes. SUMMARY OF SPECIFIC PROVISIONS: Section one amends Real Property Tax Law section 726(1)(c) to authorize school districts which levy taxes on behalf of school district public libraries to charge back to such public library the portion of any court ordered refund attributable to library purposes. Section two is the effective date. JUSTIFICATION: Existing law is silent on whether a school district may charge back court ordered refunds. Opinions of the State Comptroller (95-15, 79-103, 75-1210) have consistently held that school districts are lacking in the necessary statutory authority. This legislation corrects an apparent oversight in Real Property Tax Law. It was never the intent of the Legislature to prohibit school districts which levy taxes on behalf of a school district public library from apportioning the library portion of certiorari and small claims assessment review
S2003 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2003
2013-2014 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2013
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to school
districts which levy taxes on behalf of a school district and public
library
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (c) of subdivision 1 of section 726 of the real
property tax law, as amended by chapter 714 of the laws of 1982, is
amended to read as follows:
(c) Any final order in a proceeding under article seven of this chap-
ter, which orders or directs the correction or striking of an assessment
appearing on that portion of a city, town or county assessment roll
applicable to a school district, shall be binding on such school
district. Any amount of taxes of such school district at any time
collected upon such assessment in excess of the amount which would have
been paid had such assessment been made as determined by such order,
shall be refunded by the school authorities of such school district,
together with interest thereon computed as provided in subdivision two
of this section. A SCHOOL DISTRICT WHICH LEVIES TAXES ON BEHALF OF A
SCHOOL DISTRICT PUBLIC LIBRARY MAY CHARGE BACK TO SUCH PUBLIC LIBRARY
THE PORTION OF SUCH REFUND ATTRIBUTABLE TO LIBRARY PURPOSES. Such refund
shall be made in accordance with the procedure set forth in this
section, provided, however, that application for such refund shall be
made, by the petitioner or other person paying such tax, within three
years after the entry of the final order ordering or adjudging or deter-
mining such assessment to have been excessive, unequal or unlawful, or
that real property was misclassified. The time of the pendency of any
appeal in any such proceeding or from any such order shall not be deemed
part of such three years.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
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