S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5176
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 24, 2023
                                ___________
 
 Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT authorizing the World Restoration Center, Inc. to receive  retro-
   active real property tax exempt status
 
   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 county of Nassau is hereby authorized to accept from
 World Restoration Center, Inc. an application for  exemption  from  real
 property  taxes  pursuant  to section 420-a of the real property tax law
 with respect to the 2022-2023 assessment  rolls  for  the  2023  general
 taxes,  for  the  parcel conveyed to such organization, with such parcel
 being located at 327 Cross Street, in the village of Westbury, otherwise
 known as Nassau county tax map  section  10,  block  L,  lot  00280.  If
 accepted,  the  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 organization would  otherwise  be  entitled  to
 such  exemption  if  such organization had acquired the subject property
 and filed an application for exemption by the appropriate taxable status
 date, the assessor, upon approval by the Nassau county legislature,  may
 grant  exemption  from  all taxation and make appropriate corrections to
 the subject rolls. If such exemption is granted  and  such  organization
 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,  penal-
 ties, interest or tax liens 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.
                                                            LBD09728-01-3