S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7698
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 20, 2021
                                ___________
 
 Introduced  by M. of A. GOODELL -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT in relation to permitting The Abundant Life  Church  to  file  an
   application for a real property tax exemption
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the city of Jamestown is  hereby  authorized  to  accept
 from  The  Abundant  Life  Church an application for exemption from real
 property taxes pursuant to section 420-a of the real  property  tax  law
 for the 2018-2019 assessment roll for the parcel owned by such organiza-
 tion  located in the city of Jamestown located at 400 East 2nd Street in
 Jamestown, also known as district 060800, section 387.41,  block  03.00,
 lot 019.00.
   If  accepted,  the  application  shall  be  reviewed as if it had been
 received on or before the  taxable  status  date  established  for  such
 rolls.  If  satisfied that such organization would otherwise be entitled
 to such exemption if the organization had filed an application for  such
 exemption  by  the  appropriate taxable status date, the assessor of the
 city of Jamestown upon approval by the city of  Jamestown  city  council
 may  grant exemption from taxation with respect to the subject rolls and
 make appropriate correction to the subject rolls. If  the  exemption  is
 granted and such organization shall have paid any tax with regard to the
 subject  rolls,  the  city  of  Jamestown  city council may, in its sole
 discretion, provide for the refund of those taxes paid and cancel taxes,
 fines, penalties, liens or interest remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11402-01-1