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BILL NUMBER:S6906

TITLE OF BILL: An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property tax for the Locust Valley water district for a certain parcel of land located in the town of Oyster Bay

PURPOSE: This legislation would authorize the assessor of the county of Nassau to accept an application for exemption from real property tax for the Locust Valley water district.

SUMMARY OF PROVISIONS: Section 1 would authorize the Locust Valley water district to file an application for a real property tax exemption for the 2010-2012 assessment rolls for a parcel of land located in the Town of Oyster Bay at 49 Horse Hollow Road.

JUSTIFICATION: On May 25, 2011, the Locust Valley Water District purchased 7.9 acres of land situate at 49 Horse Hollow Road. The property fulfilled the District's immediate needs for a suitable location to construct a ground water storage tank and water supply well.

The District has been granted tax exempt status on the property effective for the 2013 tax rolls.  This legislation would authorize the Locust Valley Water District to file an application for a real property tax exemption for the 2010-2012 assessment rolls with Nassau County.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________

6906

IN SENATE

April 9, 2012
___________

Introduced  by  Sen.  MARCELLINO  -- 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 tax for the Locust Valley
  water  district  for  a  certain parcel of land located in the town of
  Oyster Bay

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

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the  Locust Valley water district an application for exemption from real
property taxes pursuant to section 452 of the real property tax law  for
the  2010-2012  assessment  rolls  with  respect to the 2010-2012 school
taxes, the 2011-2012 general town taxes and the 2010-2012 village taxes,
for the parcel located in the town of Oyster  Bay  at  49  Horse  Hollow
Road, Lattingtown, otherwise known as: section 30, block B, lot 1269.
  If  accepted,  the  application  shall  be  reviewed as if it had been
received on or before the taxable status date established for such roll.
  If satisfied that such organization would  otherwise  be  entitled  to
such  exemption  if  such  organization  had  filed  an  application for
exemption by the appropriate taxable status  date,  the  assessor,  upon
approval  of the Nassau county legislature, may grant exemption from all
taxation and make appropriate corrections to the subject roll.  If  such
exemption is granted and such organization therefore shall have paid any
tax  with respect to the subject roll, the governing body or tax depart-
ment may, in its sole discretion, provide for the refund of those  taxes
paid  and  cancel  any  taxes,  fines,  penalties, interest or tax liens
remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15130-01-2