Authorizes the town of Friendship, in the county of Allegany, to provide property tax refunds or credits.

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S6503-2011 Actions

• Jun 13, 2012: referred to real property taxation
• Jun 13, 2012: DELIVERED TO ASSEMBLY
• Jun 13, 2012: PASSED SENATE
• Jun 13, 2012: HOME RULE REQUEST
• May 22, 2012: ADVANCED TO THIRD READING
• May 21, 2012: 2ND REPORT CAL.
• May 21, 2012: AMENDED (T) 6503A
• May 16, 2012: 1ST REPORT CAL.826
• Feb 17, 2012: REFERRED TO LOCAL GOVERNMENT

S6503-2011 Meetings

Local Government: May 16, 2012

S6503-2011 Calendars

Floor Calendar: May 21, 2012

S6503-2011 Votes

S6503-2011 Memo

BILL NUMBER:S6503

TITLE OF BILL:
An act
to authorize the town of Friendship, in the county of Allegany, to
correct its 2012 tax roll and grant a real property tax refund or credit

PURPOSE:
This legislation would authorize the town of Friendship to reopen the
town tax rolls, recalculate its real property tax levy and require
the town to provide taxpayers with a refund or credit for additional
taxes paid as the result of its current tax levy.

SUMMARY OF PROVISIONS:
Section one provides that notwithstanding any other provision of town,
general municipal law or real property tax law to the contrary, the
town of Friendship is authorized to recalculate its 2012 tax levy.
Prior to recalculation of the tax levy, the town board shall hold a
public hearing on the recalculation as specified in Section 108 of
the town law.
Furthermore, the town budget officer shall prepare documents showing
the basis of the miscalculation leading to the overcharge in the
general fund and highway department budgets and any resulting
reductions and or changes to the town general fund and or highway
department budgets.

After public hearing and the adoption of a resolution specifying the
final amount of the tax levy and amended appropriations, the town may
issue an order setting forth the corrected taxes, direct the
correction of the existing tax roll and refund any taxes paid or
credit any outstanding obligations. Any interest due is to be based
upon the corrected tax roll.

Section two provides that this act shall become immediately effective
and further provides that if the Town of Friendship does not hold its
public hearing within 45 days of the effective date, the act shall
expire.

JUSTIFICATION:
The Town of Friendship has requested this legislation to allow the
Town to correct technical errors which resulted in miscalculations
resulting in a 23% overcharge in the 2012 general fund and highway
department budgets. The board is seeking permission to issue refund
checks to taxpayers subject to this overcharge to alleviate the
inequitable burden placed they face in the coming year.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately, and shall be deemed repealed
should the Town of Friendship cease to act upon pursuant to the
provisions of this bill within 45 days.

S6503-2011 Text

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

                                    6503

                              I N  SENATE

                              February 17, 2012
                                 ___________

  Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
    printed to be committed to the Committee on Local Government

  AN ACT to authorize the town of Friendship, in the county  of  Allegany,
    to  correct  its 2012 tax roll and grant a real property tax refund or
    credit

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


    Section  1. Notwithstanding any provision of the town law, the general
  municipal law or the real property tax law to the contrary, the town  of
  Friendship,  in the county of Allegany, is hereby authorized to recalcu-
  late its 2012 tax levy. Before the final recalculation of the tax  levy,
  the  town board of such town shall hold a public hearing on the recalcu-
  lation in the manner specified in section 108 of the town law.  As  part
  of the initial recalculation and prior to the public hearing, the budget
  officer  shall  prepare  documents  showing:  (i) basis of the miscalcu-
  lations leading to the twenty-three percent overcharge in the  2012  tax
  levy  pertaining to the general fund and highway department budgets; and
  (ii) the necessary reductions and/or changes in  appropriations  to  the
  town  general  fund and highway department. After the public hearing and
  upon the adoption of a resolution, specifying the final  amount  of  the
  tax levy and amended appropriations, the town may issue an order setting
  forth the corrected taxes, direct the officer having jurisdiction of the
  tax  roll  to  correct such roll, refund any excess taxes paid or credit
  any outstanding tax obligations due; provided,  however,  that  interest
  and  penalties on delinquent 2012 town taxes, whether accruing before or
  after the effective date of this act, shall  only  be  computed  on  the
  amount of corrected taxes, and any payment of interest in excess of that
  amount  so  computed  shall  be  added to a refund made pursuant to this
  section.
    S 2. This act shall take effect immediately; provided, however, if the
  town of Friendship does not hold the public hearing required pursuant to
  section one of this act within 45 days of such effective date, this  act
  shall expire and be deemed repealed 45 days after it shall take effect.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD14440-01-2