S T A T E O F N E W Y O R K
________________________________________________________________________
5152
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 242 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 State Street A M E Zion Church 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 242 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 State Street A M E Zion
Church 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 State Street A M E Zion Church 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 parcels
located in the city of Hudson at 201-205, 207 and 209 State Street,
Hudson, otherwise known as: section 109.35, block 2, lot 20; section
109.35, block 2, lot 21; and section 109.35, block 2, lot 22.
If accepted, such application shall be reviewed as it had been
received on or before the taxable status dates established for such
rolls. 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 dates, the assessor, upon approval of the
common council of the city of Hudson, may grant exemption from all taxa-
tion and make appropriate correction to the subject rolls. If such
exemption is granted and such church therefore shall have paid any tax
with respect to the subject rolls, the governing body or tax department
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08966-01-5
A. 5152 2
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.