Senate Bill S4109

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4109

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              March 8, 2013
                               ___________

Introduced  by  Sen.  DILAN  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize Overcoming Love Ministries to  file  an  application
  for 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 commissioner of the New York city department of finance shall accept
from Overcoming Love Ministries, a religious not-for-profit corporation,
an application or renewal application for exemption from  real  property
taxes  pursuant  to  section  420-a of the real property tax law for the
1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,  2010,
2011, 2012 and 2013 assessment rolls, for the parcel owned by the minis-
try  known  as  246  Jamaica  Avenue in the city of New York, borough of
Brooklyn, being designated on the tax map as section 13, block 3918, lot
7 in such borough, and which was acquired by such ministry on  June  23,
1999.  Once  received,  the  application or renewal application shall be
reviewed as if it had been received on  or  before  the  taxable  status
dates established for such assessment rolls.
  If  satisfied  that  such ministry would otherwise be entitled to such
exemption if such ministry had filed an application or renewal  applica-
tion  for exemption by the appropriate taxable status dates, the commis-
sioner of the New York city department of finance, upon approval by  the
city  council  of  the  city of New York, shall grant exemption from all
taxation beginning with respect to the subject tax rolls due  and  owing
by  such  ministry  on the effective date of this act, and cancel taxes,
fines, penalties, and interest remaining unpaid,  and  make  appropriate
correction  of the subject assessment rolls. The commissioner of the New
York city department of finance, upon approval of the  city  council  of
the  city  of  New York, shall grant exemption from all taxes calculated
and due on or after the acquisition date of the property by such  minis-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08945-02-3
              

S. 4109                             2

try  and  make  appropriate correction to the subject rolls on condition
that such department of finance refund to any purchaser  of  a  lien  on
such parcel the amount of any consideration paid to the city of New York
for  the  purchase of such tax lien, along with reasonable interest paid
on such consideration, and costs necessarily incurred in connection with
such purchase, and costs necessarily incurred in connection with  recon-
veyance thereof to the city of New York; and such assessor further shall
provide  for  the vacating of such tax lien and cancel any taxes, fines,
penalties or interest remaining unpaid.
  S 2. This act shall take effect immediately.