Bill S6655-2013

Extends from June 30, 2014 until June 30, 2016 the provisions relating to the Oneida Indian Nation real property tax depository fund

Extends from June 30, 2014 until June 30, 2016 the provisions relating to the Oneida Indian Nation real property tax depository fund.

Details

Actions

  • Jun 30, 2014: SIGNED CHAP.73
  • Jun 30, 2014: DELIVERED TO GOVERNOR
  • Jun 11, 2014: returned to senate
  • Jun 11, 2014: passed assembly
  • Jun 11, 2014: ordered to third reading rules cal.178
  • Jun 11, 2014: substituted for a8895
  • Jun 10, 2014: referred to ways and means
  • Jun 10, 2014: DELIVERED TO ASSEMBLY
  • Jun 10, 2014: PASSED SENATE
  • Jun 9, 2014: ORDERED TO THIRD READING CAL.1215
  • Jun 9, 2014: COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • Feb 24, 2014: REFERRED TO FINANCE

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Rules - Jun 9, 2014
Ayes (23): Skelos, Libous, Bonacic, Carlucci, Farley, Flanagan, Hannon, Larkin, LaValle, Marcellino, Maziarz, Nozzolio, Seward, Valesky, Little, Stewart-Cousins, Breslin, Dilan, Montgomery, Parker, Perkins, Espaillat, Gianaris
Ayes W/R (1): Krueger
Excused (1): Hassell-Thompson

Memo

BILL NUMBER:S6655

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 the laws 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, 2016.

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.

EFFECTIVE DATE:

Immediate and shall expire June 30, 2016 when upon such date the provisions of this act shall be deemed repealed.


Text

STATE OF NEW YORK ________________________________________________________________________ 6655 IN SENATE February 24, 2014 ___________
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 71 of the laws of 2012, 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 [fourteen] SIXTEEN, 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 71 of the laws of 2012, 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-
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, [2014] 2016, 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 71 of the laws of 2012, is amended to read as follows: S 4. This act shall take effect immediately and shall expire June 30, [2014] 2016 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 amendments 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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