S T A T E   O F   N E W   Y O R K
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                                  5926

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              June 12, 2015
                               ___________

Introduced by Sen. MARCHIONE -- (at request of the State Comptroller) --
  read  twice  and  ordered printed, and when printed to be committed to
  the Committee on Rules

AN ACT to amend the public lands law, in relation to the timeframe with-
  in which an invoice of assessment is to  be  submitted  to  the  state
  comptroller

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 19 of the public lands law, as amended  by  chapter
385 of the laws of 1994, is amended to read as follows:
  S 19. Taxes  and assessments for local improvements on state lands.  A
person, body or board authorized to assess lands for local  improvements
or  purposes,  shall [serve on] SUBMIT TO the comptroller of the state[,
at least three weeks prior to the confirmation of the  same,  a  written
notice  of  every]  AN INVOICE OF assessment on state lands, showing the
purpose for which the assessment is made, the state lands  assessed  and
the  amounts  for  which  they  are  assessed,  and referring to the law
authorizing the assessment[, and  no  such  assessment  shall  be  legal
unless  such  notice  is  duly  served].    No fee, interest, penalty or
expense shall be added to or accrue on  any  [such]  assessment  against
state lands, nor shall such lands be sold therefor; but such assessments
shall,  if  confirmed and uncontested, be paid and discharged out of any
moneys appropriated therefor. All sales of state lands for unpaid  taxes
or  assessments  for  local improvements or purposes are void. All taxes
and assessments legally made on state lands,  and  all  legal  rents  or
charges thereon, shall be audited by the comptroller and paid out of the
treasury.  On  or before January fifteenth the comptroller, in consulta-
tion with the board of real property TAX services and other agencies  as
may  be appropriate, shall submit to the governor and the legislature an
annual accounting of taxes and assessments paid pursuant to this section
during the preceding and current fiscal  years.  Such  accounting  shall

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09299-01-5
              

S. 5926                             2

include,  but  not  be  limited  to  the number, type and amount of such
payments, as well as an estimate of  payments  to  be  made  during  the
remainder  of  the  current  fiscal year and during the following fiscal
year.  If  any  provision of this section conflict with any provision of
any other general, special or local law, this section shall prevail; and
no other general, special or local law shall be deemed to repeal,  alter
or  abridge  any  provision of this section, unless this section or this
article or this chapter be expressly and specifically referred to there-
in. This section shall extend, in its operation and  effect,  so  as  to
include all actions and proceedings, whether judicial or administrative,
heretofore  commenced  under  any  general, special or local law and now
pending.
  S 2. This act shall take effect immediately.