S T A T E O F N E W Y O R K
________________________________________________________________________
5013
2013-2014 Regular Sessions
I N S E N A T E
May 6, 2013
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT authorizing the assessor of the town of Clarkstown, county of
Rockland, to accept from Ralph Riverso an application for exemption
from real property taxes under the STAR 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 assessor of the town of Clarkstown, county of Rockland, is hereby
authorized to accept from Ralph Riverso, an application for exemption
from real property taxes under the school tax relief (STAR) exemption
pursuant to section 425 of the real property tax law for the 2005-2006,
2006-2007 and 2007-2008 assessment rolls, for the parcel owned by Ralph
Riverso, which is located in the hamlet of Valley Cottage in the town of
Clarkstown at 212 Waters Edge, Valley Cottage, New York, otherwise known
as: section 52.14, block 1, lot 9. If accepted, such application shall
be reviewed as if it had been received on or before the application
deadline for filing such applications established for such rolls.
If satisfied that Ralph Riverso: (i) acquired title to the property
for which he seeks exemption and (ii) would otherwise be entitled to
such exemption if he had filed an application for exemption by the
applicable deadline for filing such applications, the assessor, upon
approval by the town board of such town, may grant such STAR exemption
for such tax years and make appropriate correction to the subject rolls.
If exemption is granted and Ralph Riverso shall have paid any portion of
tax subject to such STAR exemption with respect to the subject rolls,
the town board shall provide for the refund of those taxes paid and
cancel any 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.
LBD10786-01-3