S6415-2011 Actions

• May 7, 2012: SUBSTITUTED BY A9242
• Apr 30, 2012: ADVANCED TO THIRD READING
• Apr 26, 2012: 2ND REPORT CAL.
• Apr 25, 2012: 1ST REPORT CAL.586
• Feb 6, 2012: REFERRED TO FINANCE

S6415-2011 Meetings

S6415-2011 Calendars

S6415-2011 Votes

S6415-2011 Memo

BILL NUMBER:S6415

TITLE OF BILL:
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

PURPOSE:
This bill extends the provisions of Chapter 521 of 2005 which created
the Oneida Indian Nation real property tax depository fund consisting
of real property tax payments on Oneida Indian Nation taxable property.

SUMMARY OF PROVISIONS:
Amends the state finance law to extend the provisions relating to the
Oneida Indian Nation real property tax depository fund until June 30,
2014.

JUSTIFICATION:
On March 29, 2005, the United States Supreme Court issued a decision
in City of Sherrill vs. The Oneida Indian Nation of New York finding
that most lands owned by the Oneida Indian Nation of New York are
taxable parcels under applicable state law and that as such, the
Oneida Indian Nation is responsible for payment of property taxes on
such lands. Because there remains some uncertainty as to when and to
what extent the taxes will be paid, the county of Oneida, as
guarantor of unpaid property taxes to its municipalities, must be
protected until all uncertainties are resolved. The tax depository
fund provides that protection to the county as well as providing that
all municipalities in the county are fairly compensated from any
additional taxes collected from the Oneida Indian Nation once all
issues are dealt with and the taxes are paid.

LEGISLATIVE HISTORY:
New.

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediate and shall expire June 30, 2014 when upon such date the
provisions of this act shall be deemed repealed.

S6415-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         6415
 I N  SENATE
 February 6, 2012
 
 Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Finance
 

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
 
       S. 6415                             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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