Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2020 |
referred to agriculture |
Feb 05, 2019 |
referred to agriculture |
Assembly Bill A4753
2019-2020 Legislative Session
Sponsored By
LIFTON
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2019-A4753 (ACTIVE) - Details
- Current Committee:
- Assembly Agriculture
- Law Section:
- Agriculture and Markets Law
- Laws Affected:
- Amd §305, Ag & Mkts L
2019-A4753 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4753 2019-2020 Regular Sessions I N A S S E M B L Y February 5, 2019 ___________ Introduced by M. of A. LIFTON -- read once and referred to the Committee on Agriculture AN ACT to amend the agriculture and markets law, in relation to author- izing the assessor to extend the filing deadline of a renewal applica- tion for an agricultural assessment after the taxable status date when good cause is shown for the failure to file the application by such date THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 305 of the agriculture and markets law is amended by adding a new paragraph f to read as follows: F. NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH A OF THIS SUBDIVISION, WHERE A RENEWAL APPLICATION FOR AN AGRICULTURAL ASSESSMENT AUTHORIZED BY THIS SECTION HAS NOT BEEN FILED ON OR BEFORE THE TAXABLE STATUS DATE, AND WHERE THE OWNER BELIEVES THAT GOOD CAUSE EXISTED FOR THE FAILURE TO FILE THE RENEWAL APPLICATION BY SUCH DATE, THE OWNER MAY, NO LATER THAN THE LAST DAY FOR PAYING TAXES WITHOUT INCURRING INTEREST OR PENALTY, SUBMIT A WRITTEN REQUEST TO THE ASSESSOR ASKING HIM OR HER TO EXTEND THE FILING DEADLINE AND APPROVE THE RENEWAL APPLICATION. SUCH REQUEST SHALL CONTAIN AN EXPLANATION OF WHY THE DEADLINE WAS MISSED, AND SHALL BE ACCOMPANIED BY A RENEWAL APPLICATION, REFLECTING THE FACTS AND CIRCUM- STANCES AS THEY EXISTED ON THE TAXABLE STATUS DATE. THE ASSESSOR MAY ACCEPT A LATE FILING WITHIN A REASONABLE TIME AFTER TAXES ARE LEVIED AND APPROVE THE RENEWAL APPLICATION IF HE OR SHE IS SATISFIED THAT: (I) GOOD CAUSE EXISTED FOR THE FAILURE TO FILE THE RENEWAL APPLICATION BY THE TAXABLE STATUS DATE; AND (II) THE APPLICANT IS OTHERWISE ENTITLED TO THE AGRICULTURAL ASSESSMENT. THE ASSESSOR SHALL MAIL NOTICE OF HIS OR HER DETERMINATION TO THE OWNER. IF THE DETERMINATION STATES THAT THE ASSES- SOR HAS APPROVED THE RENEWAL APPLICATION, HE OR SHE SHALL THEREUPON BE AUTHORIZED AND DIRECTED TO CORRECT THE ASSESSMENT ROLL ACCORDINGLY, OR, IF ANOTHER PERSON HAS CUSTODY OR CONTROL OF THE ASSESSMENT ROLL, TO DIRECT THAT PERSON TO MAKE THE APPROPRIATE CORRECTIONS. § 2. This act shall take effect immediately.
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