S T A T E O F N E W Y O R K
________________________________________________________________________
5146
2015-2016 Regular Sessions
I N A S S E M B L Y
February 12, 2015
___________
Introduced by M. of A. BARRETT -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend chapter 240 of the laws of 2014 authorizing the assessor
of the city of Hudson to accept an application for exemption from real
property taxes from the Holy Temple First Church of God in Christ for
a certain parcel of land in the city of Hudson, in relation to the
assessment roll year
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1 of chapter 240 of the laws of 2014 authorizing
the assessor of the city of Hudson to accept an application for
exemption from real property taxes from the Holy Temple First Church of
God in Christ for a certain parcel of land in the city of Hudson is
amended to read as follows:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the city of Hudson is hereby authorized to accept from
the Holy Temple First Church of God in Christ an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for a portion of the [2011] 2010 assessment roll for
the parcel located in the city of Hudson at 64th North 6th Street,
otherwise known as: section 110.45, block 3, lot 82.
If accepted, such application shall be reviewed as if it had been
received on or before the taxable status date established for such roll.
If satisfied that such church would otherwise be entitled to such
exemption if such church had filed an application for exemption by the
appropriate taxable status date, the assessor, upon approval of the
common council of the city of Hudson, may grant exemption from all taxa-
tion and make appropriate corrections to the subject roll. If such
exemption is granted and such church therefore shall have paid any tax
with respect to the subject roll, the governing body or tax department
may, in its sole discretion, provide for the refund of those taxes paid
and cancel any taxes, fines, penalties, interest or tax liens 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.
LBD08964-01-5