S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        6906--A
                                   I N  S E N A T E
                                     April 9, 2012
                                      ___________
       Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
         when printed to be committed to the Committee on Local  Government  --
         committee  discharged,  bill amended, ordered reprinted as amended and
         recommitted to said committee
       AN ACT to authorize the assessor of the county of Nassau  to  accept  an
         application for exemption from real property tax for the Locust Valley
         water  district  for  a  certain parcel of land located in the town of
         Oyster Bay
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Notwithstanding any other provision of law to the contrary,
    2  the assessor of the county of Nassau is hereby authorized to accept from
    3  the  Locust Valley water district an application for exemption from real
    4  property taxes pursuant to section 410-a of the real  property  tax  law
    5  for  the 2010-2012 assessment rolls with respect to the 2010-2012 school
    6  taxes, the 2011-2012 general town taxes and the 2010-2012 village taxes,
    7  for the parcel located in the town of Oyster  Bay  at  49  Horse  Hollow
    8  Road, Lattingtown, otherwise known as: section 30, block B, lot 1269.
    9    If  accepted,  the  application  shall  be  reviewed as if it had been
   10  received on or before the taxable status date established for such roll.
   11    If satisfied that such organization would  otherwise  be  entitled  to
   12  such  exemption  if  such  organization  had  filed  an  application for
   13  exemption by the appropriate taxable status  date,  the  assessor,  upon
   14  approval  of the Nassau county legislature, may grant exemption from all
   15  taxation and make appropriate corrections to the subject roll.  If  such
   16  exemption is granted and such organization therefore shall have paid any
   17  tax  with respect to the subject roll, the governing body or tax depart-
   18  ment may, in its sole discretion, provide for the refund of those  taxes
   19  paid  and  cancel  any  taxes,  fines,  penalties, interest or tax liens
   20  remaining unpaid.
   21    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15130-02-2