A9242-2011 Actions

• Jun 29, 2012: signed chap.71
• Jun 22, 2012: delivered to governor
• May 7, 2012: RETURNED TO ASSEMBLY
• May 7, 2012: PASSED SENATE
• May 7, 2012: 3RD READING CAL.586
• May 7, 2012: SUBSTITUTED FOR S6415
• Apr 25, 2012: REFERRED TO FINANCE
• Apr 25, 2012: delivered to senate
• Apr 25, 2012: passed assembly
• Apr 19, 2012: advanced to third reading cal.463
• Apr 18, 2012: reported
• Feb 9, 2012: referred to ways and means

A9242-2011 Votes

A9242-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         9242
 I N  ASSEMBLY
 February 9, 2012
 
 Introduced by M. of A. BRINDISI -- read once and referred to the Commit
 tee on Ways and Means
 AN  ACT to amend the state finance law, in relation to the Oneida Indian
 Nation real property tax depository fund and to amend chapter  521  of
 the  laws of 2005, amending the state finance law relating to creating
 the Oneida  Indian  Nation  real  property  tax  depository  fund,  in
 relation to the effectiveness thereof
 

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

 

Section 1.

Section 99-n of the state finance law, as amended by  chap
 ter 144 of the laws of 2010, is amended to read as follows:

 S99-n.  Oneida  Indian Nation real property tax depository fund. There
 is hereby established in the sole custody of the comptroller  a  special
 fund  to be known as the "Oneida Indian Nation real property tax deposi
 tory fund". Such fund shall consist of real  property  tax  payments  on
 Oneida  Indian  Nation  taxable  property  until such time as the Oneida
 county treasurer certifies to the state comptroller that no unpaid taxes
 remain due on the lands of the Oneida Indian Nation of  New  York  which
 have  been  subjected to taxation, or until June thirtieth, two thousand
 [twelve] FOURTEEN, whichever comes  first.  Upon  such  occurrence,  the
 funds  shall  be  released to the county treasurer, who shall distribute
 them to the affected municipal corporations in  a  manner  that  to  the
 extent  possible  replicates  the  distribution of such taxes that would
 have occurred if the final resolution were in  effect  during  such  tax
 years, unless otherwise directed by court order.
 

S  2.

Section 2 of chapter 521 of the laws of 2005, amending the state
 finance law relating to creating the Oneida Indian Nation real  property
 tax  depository  fund, as amended by chapter 144 of the laws of 2010, is
 amended to read as follows:

 

S 2. Notwithstanding any provision of law, resolution, rule  or  regu
 lation  to the contrary, when determining real property tax rates, state
 equalization rates, state aid to education, school district pupil wealth
 ratio, school district actual valuation and local tax distribution with
 in the county of Oneida, including the distribution of sales and compen
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14129-01-2
 
       A. 9242                             2
 sating use taxes pursuant to sections 1262 and 1262-g of  the  tax  law,
 and  when  determining the amount of unpaid real property taxes, omitted
 taxes and/or special ad valorem or special assessment  district  charges
 which  must  be  guaranteed  to  any  town, village, special district or
 school district therein, the assessed value of the real  property  owned
 by the Oneida Indian Nation or any affiliate of the Nation thereof after
 taxable  status date 2004 for the 2004 assessment roll, and any property
 acquired by the Oneida Indian Nation after taxable status date 2005  for
 the  2005  assessment  roll,  shall  be  disregarded. Such school, town,
 village, and special ad valorem or special  assessment  district  unpaid
 real  property  taxes, omitted taxes and/or special district charges not
 guaranteed by Oneida county will be exempt from  county  delinquent  tax
 reserve  calculations  since they are not guaranteed to, but deferred at
 the local level, and due to the local jurisdiction from the tax  deposi
 tory  fund  held by the state comptroller, if collected.  Such disregard
 shall continue until such time as the Oneida county treasurer  certifies
 to the state comptroller that no unpaid taxes remain due on the lands of
 the  Oneida Indian Nation of New York which have been subjected to taxa
 tion, or until June 30, [2012]  2014,  whichever  comes  first.  Nothing
 contained  in  this act shall be construed as exempting the lands of the
 Oneida Indian Nation of New York  from  real  property  taxation  or  as
 relieving  the Oneida Indian Nation of New York of its obligation to pay
 such taxes, provided however that such tax payments, upon collection  by
 the collecting officer, shall be placed in the Oneida Indian Nation real
 property tax depository fund established pursuant to section 99-n of the
 state  finance  law  pending  final  resolution  of the uncertainty, and
 provided further that except as  otherwise  provided  in  this  section,
 nothing  contained  in this section shall be construed as overriding the
 generally applicable provisions of law relating to  the  enforcement  of
 the collection of real property taxes in the county of Oneida, including
 those relating to the imposition of interest and penalties, the prepara
 tion  of  returns  of unpaid taxes, the relevy of unpaid school district
 taxes, and the enforcement of the collection of unpaid taxes.   Further
 more, nothing contained in this section shall prohibit the Oneida county
 board  of legislators from adopting an interim plan for the distribution
 of  sales  and  compensating  use  tax  proceeds,  consistent  with  the
 provisions  of  this  act,  notwithstanding  any provision of law, local
 resolution or agreement to the contrary.
 

S 3.

Section 4 of chapter 521 of the laws of 2005, amending the  state
 finance  law relating to creating the Oneida Indian Nation real property
 tax depository fund, as amended by chapter 144 of the laws of  2010,  is
 amended to read as follows:

 

S  4. This act shall take effect immediately and shall expire June 30,
 [2012] 2014 when upon such date the provisions  of  this  act  shall  be
 deemed repealed.
 

S  4.  This  act shall take effect immediately provided, however, that
 the amendments to section 99-n of the state finance law, made by section
 one of this act and the amendment to section 2 of  chapter  521  of  the
 laws  of  2005,  amending the state finance law relating to creating the
 Oneida Indian Nation real property tax depository fund, made by  section
 two  of  this  act,  shall  not affect the repeal of such provisions and
 shall be deemed repealed therewith.

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