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

                                         7513

                                   I N  S E N A T E

                                     May 30, 2012
                                      ___________

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

       AN ACT to authorize the assessor of the county of Nassau  to  accept  an
         application  for  exemption  from  real  property  taxes  from  Merkos
         L'Inyonei Chinuch, Inc. for a certain parcel of land  located  in  the
         town of Hempstead

         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  Merkos L'Inyonei Chinuch, Inc. an application for  exemption  from  real
    4  property  taxes  pursuant  to section 420-a of the real property tax law
    5  with respect to the pro  rata  share  of  the  2010-2011  and  2011-2012
    6  assessment  rolls,  for the parcel acquired by Merkos L'Inyonei Chinuch,
    7  Inc. on May 15, 2007, located in the town of Hempstead  at  3000  Lawson
    8  Boulevard,  Oceanside, otherwise known as section 43, block 348, lot 157
    9  and 158. If accepted, the application shall be reviewed  as  if  it  had
   10  been  received on or before the taxable status date established for such
   11  rolls.
   12    If satisfied that such organization would  otherwise  be  entitled  to
   13  such  exemption  if  such  organization  had  filed  an  application for
   14  exemption by the appropriate taxable status  date,  the  assessor,  upon
   15  approval  of the Nassau county legislature, may grant exemption from all
   16  taxation beginning with the date of acquisition of the property by  such
   17  organization  and  make  appropriate correction to the subject rolls. If
   18  such exemption is granted and such  organization  therefore  shall  have
   19  paid  any  tax  with respect to the subject rolls, the governing body or
   20  tax department may, in its sole discretion, provide for  the  refund  of
   21  those  taxes  paid  and  cancel taxes, fines, penalties, interest or tax
   22  liens remaining unpaid.
   23    S 2. This act shall take effect immediately.


        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD16087-01-2