S2003-2013 Actions

• Jan 9, 2013: REFERRED TO LOCAL GOVERNMENT

S2003-2013 Memo

BILL NUMBER:S2003

TITLE  OF BILL:   An act to amend the real property tax law, in relation
to school districts which levy taxes on behalf of a school district  and
public library

PURPOSE  OR  GENERAL IDEA OF BILL:  To assign appropriate responsibility
for court ordered refunds of school district public library taxes.

SUMMARY OF SPECIFIC PROVISIONS:

Section one amends Real Property Tax Law section 726(1)(c) to  authorize
school  districts  which  levy taxes on behalf of school district public
libraries to charge back to such public library the portion of any court
ordered refund attributable to library purposes.

Section two is the effective date.

JUSTIFICATION:  Existing law is silent on whether a school district  may
charge  back  court  ordered  refunds. Opinions of the State Comptroller
(95-15, 79-103, 75-1210) have consistently held  that  school  districts
are  lacking  in  the  necessary  statutory  authority. This legislation
corrects an apparent oversight in Real Property Tax Law.  It  was  never
the  intent  of  the Legislature to prohibit school districts which levy
taxes on behalf of a school district public  library  from  apportioning
the  library  portion  of  certiorari and small claims assessment review
refunds to such libraries. The inequity of requiring a  school  district
to  refund  a  library's  share  of  tax certiorari debt from the school
district's own resources is clear.

PRIOR LEGISLATIVE HISTORY:  S.7250 - 2012 - Referred to Local Government
S.1079- 2004 - Referred to Local Government S.2454-  2002-  Referred  to
Local Government

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:  None.

EFFECTIVE DATE:  January 1 succeeding enactment.

S2003-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         2003
 2013-2014 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 9, 2013
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government
 

AN ACT to amend the  real  property  tax  law,  in  relation  to  school
 districts  which  levy taxes on behalf of a school district and public
 library
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1.  Paragraph (c) of subdivision 1 of section 726 of the real
 property tax law, as amended by chapter 714 of  the  laws  of  1982,  is
 amended to read as follows:

 (c)  Any final order in a proceeding under article seven of this chap
 ter, which orders or directs the correction or striking of an assessment
 appearing  on  that  portion  of  a city, town or county assessment roll
 applicable to a  school  district,  shall  be  binding  on  such  school
 district.    Any  amount  of  taxes  of such school district at any time
 collected upon such assessment in excess of the amount which would  have
 been  paid  had  such  assessment been made as determined by such order,
 shall be refunded by the school authorities  of  such  school  district,
 together  with  interest thereon computed as provided in subdivision two
 of this section. A SCHOOL DISTRICT WHICH LEVIES TAXES  ON  BEHALF  OF  A
 SCHOOL  DISTRICT  PUBLIC  LIBRARY MAY CHARGE BACK TO SUCH PUBLIC LIBRARY
 THE PORTION OF SUCH REFUND ATTRIBUTABLE TO LIBRARY PURPOSES. Such refund
 shall be made in  accordance  with  the  procedure  set  forth  in  this
 section,  provided,  however,  that application for such refund shall be
 made, by the petitioner or other person paying such  tax,  within  three
 years after the entry of the final order ordering or adjudging or deter
 mining  such  assessment to have been excessive, unequal or unlawful, or
 that real property was misclassified.  The time of the pendency  of  any
 appeal in any such proceeding or from any such order shall not be deemed
 part of such three years.
 

S  2. This act shall take effect on the first of January next succeed
 ing the date on which it shall have become a law.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05334-01-3

*By contributing or voting you agree to the Terms of Participation and Privacy Policy and verify you are over 13.

Discuss!