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

                                  5151

                       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 241 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 Shiloh Baptist 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 241 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 Shiloh Baptist 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 Shiloh Baptist Church an application for exemption from real proper-
ty  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 14-20 Warren  Street  otherwise  known  as:    section
109.35, block 1, lot 22.
  If  accepted,  such  application  shall  be reviewed as if 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  corrections  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
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.
                                                           LBD08965-01-5