S T A T E O F N E W Y O R K
________________________________________________________________________
7473
2015-2016 Regular Sessions
I N A S S E M B L Y
May 13, 2015
___________
Introduced by M. of A. LAVINE -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend chapter 404 of the laws of 2013 relating to authorizing
the assessor of the county of Nassau to accept an application for
exemption from real property tax for the Locust Valley water district,
in relation to the assessment of village taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1 of chapter 404 of the laws of 2013 relating to
authorizing the assessor of the county of Nassau to accept an applica-
tion for exemption from real property taxes for the Locust Valley water
district is amended to read as follows:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Locust Valley water district an application for exemption from real
property taxes pursuant to section 410-a of the real property tax law
for a portion of the 2010-2011 general taxes[,] AND the 2011-2012 school
and general taxes[, the 2012-2013 school and general taxes and the
2010-2012 village taxes], for the parcel located in the town of Oyster
Bay at 49 Horse Hollow Road, Lattingtown, otherwise known as: section
30, block B, lot 1269.
If accepted, the 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 organization would otherwise be entitled to
such exemption if such organization had filed an application for
exemption by the appropriate taxable status date, the assessor, upon
approval of the Nassau county legislature, may grant exemption from all
taxation and make appropriate corrections to the subject roll. If such
exemption is granted and such organization therefore shall have paid any
tax with respect to the subject roll, the governing body or tax depart-
ment 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.
LBD10712-02-5